ACTIVITIES OF SMALL ENTERPRISES IN THE CONDITIONS OF BUSINESS FISCALIZATION

Анотація

The article analyzes the current trends in the development of small businesses in terms of fiscalization of economic activity. At the moment, it is becoming increasingly difficult for small businesses to increase their performance. Yes, it is increasingly difficult for them to make a profit and, accordingly, to provide significant revenues to the State and local budgets of Ukraine, but they provide jobs and the necessary level of income, which together have a positive effect at the global level. At the macroeconomic level, support for small business has always been in the interests of the state. Therefore, business and government must be closely linked. At the same time, the state is given the role of regulator of economic processes, providing support in the form of loans, subsidies, creating a transparent competitive environment. For their part, small businesses, which account for more than large and medium-sized ones, must maintain a «fair game» in the market, pay all taxes, promote capital and investment, and improve their products in line with international standards. Revenue control is an important issue at the state level small and medium business and the tax collection process. One of the effective methods of control is the introduction of the mandatory use of the registrar of settlement transactions, which has caused many problems in the functioning of economic entities and difficulties in implementing legislative changes by the state as a whole. The main argument in favor of fiscalization is the assumption that it is cash payments that serve the shadow economy. However, mass fiscalization significantly increases barriers to entry into business, especially for the smallest, while the total costs for small and micro businesses (excluding control budget costs) are several times higher than the fiscal effect. The study identified problematic issues in the use of registrars of settlement operations in business. A study of fiscalization software was conducted. Popular and most convenient software registrars of settlement operations are considered. The directions of overcoming problematic issues of application of registrars of settlement operations are covered.

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