Analysis of overpayment of state/local taxes and levies in 2017 and in January-July 2018
This publication analyzes the dynamics of overpayment of state/local taxes and levies in 2017 and in January-July 2018. The monthly changes in the sum of overpayments, as well as the proportion of overpaid taxes and levies in the total amount of overpayments and the proportion of repayment of these amounts to the taxpayer’s banking accounts were studied. Also it was made parallels between the trends within the separate taxes and levies.
As a result, it was established that such overpayments in most cases arise from overpaid tax liability.
The largest overpayments are:
- state taxes – corporate income tax – about 50% (near 18 billion UAH);
- local taxes – property tax (51.7%); single tax (47.9%).
How useful was this post?
Click on a star to rate it!
Average rating / 5. Vote count: