TAXATION OF SMALL ENTERPRISES IN UKRAINE

Анотація

The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of the organization of taxation of small enterprises in Ukraine and abroad; to carry out an analysis of the current dynamics of the budget revenues from taxation of the small enterprises on different levels in Ukraine; on a micro level, to evaluate the financial condition of a specific small enterprise and analyze the taxation peculiarities of its activity; to outline the main areas of improvement of the taxation of small enterprises. Methodology of the study is based on general research methods of generalization, scientific abstraction, analysis, and synthesis; statistical and comparative analysis, grouping and systematization; method of statistical comparisons; graphic and tabular methods – for visual display of financial and economic indicators of business entities and display of the results of the conducted research. Results of the analytical review of the financial results of small enterprises and the filling of tax revenues of the budgets of different levels demonstrated the low fiscal role of taxes for small enterprises. However, the role of small enterprises in the self-employment of the population, as opposed to the budget-forming role of large taxpayers, is justified. In this study, the advantages, and disadvantages of the available tax systems for the activities of small enterprises have been identified. The influence of external business conditions and force majeure circumstances on the financial condition of a small enterprise is shown in the example of a real enterprise. The advantages of using available methods of optimizing tax payments by a small business within the legal field are assessed. Practical implications. A comparative analysis of the available opportunities within the legal field for small enterprises regarding the choice of a taxation system that will most fully correspond to their characteristics is useful in the context of improving the activities of small enterprises. Value/originality. The generalized assessment of advantages and disadvantages of paying a single tax by small enterprises according to the III group of the simplified system of taxation, accounting, and reporting could solve practical problems of tax evasion and concealment of their real income by small businesses, and, hopefully, will encourage their exit from the shadow economy, etc.

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