Title: Pathways reform simplified tax system for small enterprises in Ukraine
Abstract: The article analyzes the advantages and disadvantages of Ukraine in the simplified tax system. The possibilities of reform or abolition of the simplified system of taxation, single tax. The new ways of reforming the presumptive taxation of small business in Ukraine. Considered a replacement payment established by the legislation of taxes and duties (mandatory payments) payment of the single tax and simplified forms of accounting and reporting. Analysis of significant distortion mechanism of the tax system and the competitive environment due to the parallel existence of standard and simplified taxation and resolving the issue of rate hikes and the introduction of automatic mechanism of adjustment. The new ways of reforming the simplified tax system for small businesses, including: exemption of certain types of businesses the need of reporting of operating results and the introduction of simplified accounting and reporting; introduction of special tax regimes to value added tax certain types of transactions specific to farms and agricultural cooperatives; use tax on the estimated income and minimum taxes. Asked to create a legal framework for taxation, which would most take into account socio-economic, scientific and technical development of our country, such a tax conditions that are conducive to the development of small business, and pay special attention to the creation of the Tax Code of Ukraine. Significant distortion mechanism of the tax system and the competitive environment due to the parallel existence of standard and simplified taxation and inhibition of growth of economic activity that are entitled to simplified taxation and are not interested in changing their status. Key words: single tax, tax Code, tax system, small business, business, economics.
Publication Year: 2014
Publication Date: 2014-10-16
Language: en
Type: article
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