TAX REGULATION OF THE DEVELOPMENT OF SMALL ENTREPRENEURSHIP IN UKRAINE
Keywords:
Key words, tax regulation, small entrepreneurship, special tax regimes, simplified taxation system, single tax, Taxation Code.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.References
Medynska, T.V., Chabaniuk, O.M. and Malets, A.T. (2017), “Special tax modes in the context of the reform of the tax code of Ukraine”, Stalyi rozvytok ekonomiky, no. 4 [37], pp. 162-168.
Zahorodnii, A.H. and Vozniuk, H.L. (2005), Finansovo-ekonomichnyy slovnyk [Financial and Economic Dictionary], Lvivska politekhnika, Lviv, Ukraine, 714 p.
Medynska, T.V. and Balyanda, О.S. (2012), “Features of Reforming the Simplified Taxation System in Ukraine”, Naukovyy visnyk NLTU, no. 22 [01], pp. 302-307.
The Verkhovna Rada of Ukraine (2018), Tax code of Ukraine: codified as of January 1, 2018. available at: http://zakon5.rada.gov.ua/laws/show/. (access date October 02, 2018).
“’Reducing social security contributions and improving the corporate and small business tax system: Technical assistance report of International Monetary Fund”, available at: http://www.imf.org/ external/pubs/ft/scr/2016/cr1625.pdf. (access date October 02, 2018).
“Doing Business 2019: The World Bank”, available at: http://www.doingbusiness.org. (access date October 02, 2018).
Moldovan, О.О. “Concerning the improvement of tax instruments for supporting small business in Ukraine”. Analytical note. available at: http://www.niss.gov.ua/articles/1621/. (access date October 02, 2018).
Oliinyk, L.H. and Pyrizhok, S.Ye. (2015), “Advantages and disadvantages of the simplified taxation system for small business: accounting dimension”, Mizhnarodnyy zbirnyk, no. 3 [33], pp. 240-258.
Medynska, T.V. and Chabaniuk, O.M. (2017), Spetsialni podatkovi rezhymy: zahalni polozhennia, oblik i zvitnist [Special tax regimes: general provisions, accounting and reporting], Alerta, Kyiv, Ukraine, 240 p.
Downloads
Published
Issue
Section
License
Open-access articles (open-access journals)
Authors whose articles are published in open-access retain all rights to the content of the articles.
Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/
Permissions for open-access journals
If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms.
Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission:
– reproduction of content in a work or product intended for sale;
– reproduction in presentations, brochures or other marketing materials used for commercial purposes;
– distribution of the content to promote or market a person, product, course, service or organization;
– text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;
– use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;
– linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.
For further details and permission requests, please contact.
