TAX REGULATION OF THE DEVELOPMENT OF SMALL ENTREPRENEURSHIP IN UKRAINE

Abstract

Medynska T.V., Stroynyy I.M. TAX REGULATION OF THE DEVELOPMENT OF SMALL ENTREPRENEURSHIP IN UKRAINE

Purpose. The aim of the article is to substantiate the tax regulation of small entrepreneurship development in Ukraine by defining the theoretical essence of special tax regimes and their practical application in the conditions of normative and legislative changes and the reformation of the tax system of Ukraine.

Methodology of research. The following methods were used to solve the available problems: a general scientific method for the formation of information on tax regulation through the application of a special tax regime; an economic and analytical method for studying the rating of Ukraine under the version of Doing Business 2019; a comparative method when considering normative documents, which reflected the changes in tax legislation and the practice of applying European experience using special tax regimes.

Findings. It is determined that tax regulation by introducing special tax regimes is an effective tool for the development of small business in Ukraine. It is discovered that the latest legislative changes made to the implementation of a simplified taxation system led to its liberalization, and, accordingly, to the increase in the number of its payers. It is substantiated that the main task of the tax policy in Ukraine still is the further problem identification and the formation of conditions for small business development, which in turn will promote further entrepreneurship development, an increase in tax revenues to the budget, an increase in the employment level, the creation of a competitive environment and the elimination of schemes of special regimes taxation abuse.

Originality. The peculiarities of the application of special tax regimes in Ukraine are generalized and the interdependence between the development of small business and regulatory and legislative changes in the system of their tax regulation is substantiated.

Practical value. The obtained results of the study are aimed at achieving positive changes from the implementation of legislative acts on the reform of the special tax regime, which gives an opportunity to evaluate in practice the advantages and ensure a significant increase in the Doing Business rating. The results of the study can be used in determining further directions of reforming and simplifying the system of administering a single tax in the DFS of Ukraine.

Key words: tax regulation; small entrepreneurship; special tax regimes; simplified taxation system; single tax; Taxation Code.