ANALYSIS OF THE INFORMATION TECHNOLOGY MARKET OF UKRAINE

Abstract

Information and information technologies occupy a leading position in the world markets as a sphere of interest of states and private entities. After all, it is said who controls information controls the world. That is why the market of information technology in Ukraine is the field of our research. Using empirical, deductive, statistical research methods, we graphically portray the significant share that the IT market brings to the value of gross domestic product. At the same time, tracked its diversification in terms of articles of taxation and regions of Ukraine. The article covers the content and purpose of the information technology market in Ukraine, examines its status, dynamics and specific it huge role in exports. The author analyzes the geographical diversification of IT enterprises in the national market, and also estimates the number of employed individuals-entrepreneurs according to the classification of economic activities in the field of telecommunications, computer and information services. In light of the recent statements of the Government of Ukraine on raising taxes on the information technology sector, the peculiarities of the tax burden on the IT market of Ukraine have been investigated. According to the report of the World Economic Forum on Global Competitiveness Indices (2019, 141 countries), a sample of countries was illustrated, which illustrates the possibility of a new wave of labor migration in the event of a higher tax burden on the IT market, or the search for the latest shadow mechanisms to avoid payment taxes. We have preferential taxation, which we mentioned above, but the increase of tax burden in difficult political, social and economic conditions for Ukraine can cause a new wave of labor migration. We can as usually appeal to higher rates in developed countries, which is certainly the case. However, the price of taxation in Europe is a high level of social security, effective insurance, pension, protection of rights, freedoms of citizens, etc. To sum up all information, number of alternative ways and directions for stimulation of the domestic IT industry, its diversification and enhancement of competitiveness in the international market are outlined.