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Liburkina L. M.

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Simplified Taxation System as a Microeconomic Fiscal Regulator
Loboda N. O., Chabaniuk O. М., Mosolova Y. O.

Loboda, Nataliia O., Chabaniuk, Odarka М., and Mosolova, Yuliia O. (2021) “Simplified Taxation System as a Microeconomic Fiscal Regulator.” Business Inform 4:228–234.
https://doi.org/10.32983/2222-4459-2021-4-228-234

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336:2

Abstract:
The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic development are determined. The biggest advantages of the simplified taxation system are tax advantages, which consist in the absence of the obligation to pay certain types of taxes, as well as a simplified system of accounting and reporting for small business entities, the ability to take into account the socio-economic situation of a particular geographic area, because a single tax has to be paid to the local budget. The disadvantages are primarily associated with abuse by economic entities and their evasion of payments. Four groups of single tax payers are characterized depending on the level of annual income, the number of employees and legally established rates. The dynamics of single tax receipt is analyzed and its share in the structure of tax revenues to the Consolidated Budget of Ukraine for 2016-2020 is determined. The proportion of the single tax in the context of taxpayers for 2016-2020 is determined and it is found that the largest share of this tax comes from individual entrepreneurs. The actual problems of functioning of the simplified taxation system in Ukraine are distinguished. The main legally justified reforms are analyzed: new limits for individual entrepreneurs and introduction of registrars of settlement operations. Some changes and postponements in the legislation in connection with the COVID-19 pandemic are noted. As a result, conclusions are drawn about the need to reform the simplified taxation system, which should be aimed at improving it along with preventing abuse.

Keywords: taxes, small business, simplified taxation system, single tax, small business entities, individuals – entrepreneurs, legal entities.

Fig.: 4. Tabl.: 4. Bibl.: 10.

Loboda Nataliia O. – Candidate of Sciences (Economics), Associate Professor, Department of Accounting, Analysis and Control, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]
Chabaniuk Odarka М. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Accounting, Control, Analysis and Taxation, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Mosolova Yuliia O. – Bachelor, Faculty of Financial Management and Business, Ivan Franko National University of Lviv (1 Unіversytetska Str., Lvіv, 79001, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
Loboda, N. O., Chabaniuk, O. M., and Spodaryk, T. I. “Fiskalne navantazhennia u natsionalnii ekonomitsi: dynamichnyi aspekt“ [Fiscal Burden in the National Economy: A Dynamic Aspect]. Biznes Inform, no. 2 (2021): 292-299. DOI: https://doi.org/10.32983/2222-4459-2021-2-292-299
Levin, V. I. “Udoskonalennia opodatkuvannia maloho i serednyoho biznesu v Ukraini v konteksti yevrointehratsiinykh protsesiv“ [Improving the Taxation of Small and Medium-sized Businesses in Ukraine in the Context of European Integration Processes]. Naukovi pratsi NDFI, no. 4 (2014): 134-140.
Levin, V. I. “Perspektyvy opodatkuvannia maloho ta serednyoho biznesu v Ukraini“ [Prospects of Taxation of Small and Medium Enterprises in Ukraine]. Zbirnyk naukovykh prats Natsionalnoho universytetu derzhavnoi podatkovoi sluzhby Ukrainy, no. 2 (2014): 110-117.
Ofitsiinyi sait Derzhavnoi sluzhby statystyky Ukrainy. http://www.ukrstat.gov.ua/
Ofitsiinyi sait Derzhavnoi fiskalnoi sluzhby Ukrainy. http://sfs.gov.ua/
“Zvity pro vykonannia planu roboty Derzhavnoi podatkovoi sluzhby Ukrainy za 2016-2020 roky“ [Reports on the Implementation of the Work Plan of the State Tax Service of Ukraine for 2016-2020]. http://sfs.gov.ua/diyalnist-/plani-ta-zviti-roboti-/237691.html
“Dokhody Zvedenoho biudzhetu Ukrainy“ [Revenues of the Consolidated Budget of Ukraine]. https://index.minfin.com.ua/ua/finance/budget/cons/income/2020/
Ofitsiinyi sait Derzhavnoi kaznacheiskoi sluzhby Ukrainy. https://www.treasury.gov.ua/ua
Leshchenko, R. M., and Naum, A. A. “Napriamy vdoskonalennia opodatkuvannia maloho pidpryiemnytstva: yevrointehratsiinyi aspekt“ [Areas of Improvement Taxasion of Small Business: European Integration Aspect]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Pravo», vol. 2, no. 43 (2017): 72-75.

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