Taxation system of small business entities in the implementation of the state fiscal policy of Ukraine

Анотація

Introduction. This article explores the taxation systems of small business entities, which are the backbone of the country's economy, experiencing immense pressure from a large-scale military situation. This situation creates high entrepreneurial risks, including the potential loss of resources and threatens the very physical survival of businesses. The state policy of the Ukrainian government aims to strengthen efforts toward creating more favorable business environment conditions for such enterprises. Therefore, the principles of taxation are directed toward supporting the development of international entrepreneurial standards (SMEs), regulating a business environment conducive to entrepreneurship, which should serve as the foundation for ensuring the country's economic recovery and enhancing competitiveness in the context of European integration. Aim of the article: The study aims to determine the role and mechanism of applying taxation systems for small business entities in the implementation of Ukraine's state fiscal policy amid the high uncertainty of the business environment due to military threats. Method (methodology). The research is based on the analysis of scientific literature, statistical data, and the author's own studies. Results. Based on the conducted research, it is established that the state's policy focus on reducing the tax burden, simplifying reporting conditions, and easing the operations of business entities are essential advantages that can stimulate the development of small businesses and entrepreneurship. The simplified taxation system has its limitations and cannot be applied to all types of business activities. Each available taxation system has its own tax collection mechanism, allowing for flexible application considering the set of specific internal and external conditions of the enterprise's operations and activities.

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