Prerequisites for Value Based Segmentation of Tax Debtors in Ukraine

Abstract

PREREQUISITES FOR VALUE BASED SEGMENTATION OF TAX DEBTORS IN UKRAINE У статті проаналізована інформаційна база суб'єктів господарювання, що мають податковий борг в Україні, з метою виявлення можливостей сегментації податкових боржників на основі вартості податкового боргу. Наявну інформацію про податковий борг структуровано за статусом платника податку (юридичні особи та фізичні особипідприємці), видами бюджетів, територіальною ознакою, формою власності боржника. Виокремлено групи боржників за величиною податкового боргу. Встановлено, шо податковий борг в Україні характеризується наявністю великої кількості боржників, переважно фізичних осіб-підприємців. Велика кількість боржників має борг, який не перевищує 5-10 тис. грн, борг 1% боржників становить 85% податкового боргу по Україні загалом. Для реалізації вартісного критерію сегментації необхідна додаткова інформація, якої бракує у проаналізованій базі. The tax debt in Ukraine is growing. A significant part of it is older than 12 months and has a low probability of redemption. This indicates an imperfect debt collection practice and poor performance of the administration methods. The number of tax officers is not enough to provide tax debt collecting effective. Therefore, it is necessary to change the practice of tax debt management using the segmentation of the tax debtors in Ukraine and appropriate strategies to each segment. According to foreign experience, most segmentation strategies are based on risk assessment. This means that during segmentation, the behaviour of taxpayers is taken into account, and the probability of non-repayment of debt is estimated. It is necessary to have the definite information for risk assessment. So, the important prerequisite of segmentation is the analysis of information base on taxpayers that have not payed taxes in time. The available information on tax debt and tax debtors allows: 1) to establish the number of legal entities and individuals-entrepreneurs-tax debtors-and the amount of their debts to central and local governments; 2) to structurise he tax debtors by the form of ownership, territories; 3) to group the tax debtors depending on the amount of tax debt. The authors conclude that the tax debt in Ukraine is characterized by a large number of debtors, among which 80% are individuals-entrepreneurs in the vast majority with small amounts of debt. A large number of debtors has a debt that does not exceed 5-10 thousand UAH, so they should be subject to enforcement measures that are economically feasible and reasonsable in the context of human, time and financial resources. At the same time 60% of legal entities-debtors have a tax debt of no more than 0.12%, while the debt of 1% of the debtors is equivalent to 85% of the total amount of the tax debt in Ukraine. The latter are the most risky category of debtors, becauose nonrepayment of debts by such taxpayers will have significant fiscal implications for the budget and will negatively affect the business climate and the fiscal behavior of other payers. Therefore, an indiv...