Simplified system of taxation of small business enterprises

Andrii Mykolayovych Khymchenko, Kateryna Sergiivna Piskunova


The current system of taxation in Ukraine creates a significant tax burden on subjects of small business. Introduction of simplified tax system of subjects of small business in Ukraine has already provided the necessary shifts in their development. In the article it has been disclosed the essence of the concept  "simplified tax system". The analysis of the structure of the domestic business is carried out. The advantages and disadvantages of simplified taxation are highlighted. In particular to the disadvantages of the simplified taxation belongs the need of constant control of the revenue and number of employees, the prohibition of some activities and the barter prohibition. It has been analyzed the dynamics of the number of small businesses by 10 thousand persons of existing population. It has been determined the revenues of single tax payers  - individuals and legal entities. Peculiarities of simplified system of taxation of business entities are revealed. In connection with the introduction of simplified taxation system in Ukraine the positive and negative changes in the applicable legislation that have an impact on small business development are revealed. It has been considered the influence of simplified taxation system at stimulating entrepreneurship. It has been concluded that the modern simplified tax system has become a flexible mechanism for state support developing of small business and raising funds in the central funds of financial resources. 


united tax; rate of united tax; simplified tax system; the Tax Code

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Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

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