PROBLEMATIC ASPECTS OF TAXATION OF INDIVIDUAL-ENTREPRENEURS ON THE EXAMPLE OF HOTEL BUSINESS

Анотація

Small business is a social and economic phenomenon. Each of those who take part in it can find their place in this sector of the economy. The state, local authorities, economic partners and entrepreneurs receive positive results from the activities of small enterprises. The role and place of small enterprises in the national economy is better manifested in the functions performed by these enterprises. Small business makes a significant contribution to the formation of a competitive environment. There are several conflicts currently. The first is a conflict between individual entrepreneurs and individuals. The second is a conflict between individual entre-preneurs on a simplified taxation system and a common system. Their taxation and the taxation of others differ from each other, which raises a large number of questions and dissatisfaction.The main purpose of the work is to analyse and identify problematic aspects of taxation of entrepreneurs in Ukraine using the example of the hotel business.A simplified taxation system can be chosen by both individual entrepreneurs and legal en-tities. Since the general system is more complicated in its form of taxation (accounting and repor-ting), more and more entrepreneurs are conducting their activities in a simplified taxation system. Hotels, like any other enterprises, can at their discretion choose a taxation system within the limits proposed by the current legislation. Hotels can use a simplified or general taxation system. These two systems have advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves. Basically, they work on a simplified system, and this gives rise to a number of contradictions. If we compare an individual who works for an employer and an individual entrepreneur with the same income, then an individual who works for an employer has a higher tax burden.The article examined the simplified and general taxation systems. These systems have both advantages and disadvantages. Individual entrepreneurs choose the most convenient system for themselves, according to their activities. Choosing a simplified system, individual entrepreneurs have an advantage in choosing a group in which they will carry out activities. This allows you to regulate the amount of income, and subsequently the amount of taxes.

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