BUSINESS INFORM №6-2015

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17

Section: Problems of Business
UDC 336.02
Panasiuk O. V.
Small Business in Ukraine: Development Trends and Taxation Issues (p. 102 - 107)
The article discusses issues and prospects of small business taxation in Ukraine. The article is aimed to evaluate the trends of development of small business in Ukraine, to identify issues of taxation of its activities and substantiate the ways to solve them. According to the results of the research has been determined that the small and medium business in Ukraine is developing with insufficient pace, which indicates the untapped potential. One of the reasons for the insufficiently active development of small business in Ukraine are distortions in the taxation system, creating prerequisites for using small business in the tax minimization schemes, rather than implementation of real activity. The changes in the arrangements for levying a single tax on legal and natural persons have been positive, because at a nominal decrease in the number of single tax payers amounts of their revenue have increased, and so have the amounts of single tax paid. When studying the foreign experience, has been determined that in most economically developed countries alternative tax regimes are either not used or used only during a certain period of time. Instead they have a massive list of tax incentives in the boundaries of regular tax system. Such experience should be implemented into practice of taxation in Ukraine. The foreign experience also demonstrates the high requirements for accounting and financial reporting. Similar requirements should be introduced in Ukraine, this will significantly improve the quality of financial reporting and will increase the confidence of lenders and investors towards the enterprises operating in the sector of small business.
Keywords: small business, single tax, simplified system of taxation, general system of taxation
Tabl.: 3. Bibl.: 11.

Panasiuk Olga V. – Candidate of Sciences (Economics), Associate Professor, Department of Audit and Economic Analysis, National University of State Tax Service of Ukraine (31 Universytetska Str., Irpіn, Kyiv region, 08200, Ukraine)
Email: [email protected]

Article is written in Russian
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Reference to this article:
Panasiuk, Olga V. (2015) “Small Business in Ukraine: Development Trends and Taxation Issues.” Business Inform 6:102–107.

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