Features and problem aspects of practical implementation of the simplified tax system

Kateryna Petrivna Proskura, Lyudmyla Vsevolodivna Gorbunenko


The aime of simplified tax system is the creation of a favorable business environment for small businesses and to enable its development and expansion. The study reviews the history of the development and establishment of simplified tax system in Ukraine, as well as analyses the tax revenues and the operating mechanism of imposition of this tax. The study has ascertained the undoubted improvement in the quality of the legal field, which today controls the mechanism of simplified taxation, but in some ways it is still imperfect. In addition to the global challenges of adapting a simplified tax system to modern economic conditions, rather important question is to develop the existing legal base, correct technical mistakes and clarify certain problematic issues of imposing single tax.

We have investigated the problematic aspects of the definition of the single tax. Those are 1) the mechanism of imposing a single tax of the return financial aid and bringing into compliance with the Tax Code of consultation and clarification, in particular, provided by Common base of tax knowledge; 2) the detailing at the legislative level the order of imposing a single tax of exchange differences, arising in the process of implementing economic activities by the subject of the simplified tax system; 3) the detailed understanding of the mechanism of single tax transactions which is carried out within the framework of contracts of commission, of agency and other contracts of this kind at the level of generalizing tax consultation.

As for these aspects of taxation we believe that: the order of inclusion of financial aid in the single tax imposition base should be identical to the standards of section 3 of the Tax Code of Ukraine "Corporate income tax"; exchange differences should not affect the subject of single tax imposition; while implementing the operations under commission contracts the unique tax base of the commissioner should only be the amount of commission fee. 


tax; single tax; tax revenues; the simplified tax system; small businesses; tax base; tax rate; groups of single tax payers

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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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