ACTUAL MANAGEMENT PROBLEMS OF ECONOMIC ACTIVITY OF SMALL BUSINESS ENTITIES
Journal Title: Проблеми системного підходу в економіці - Year 2017, Vol 1, Issue 57
Abstract
In the article explores the actual problems of management of economic activities of small business entities, such as selection and justification of the optimal taxation system, accounting and reporting and realizing program of state support of small business. The author proposed solutions for identified problems. Small business entities today are the basis for the development and efficient functioning of the economy in many countries. Different countries have different criteria for the definition of small businesses entities. In the Economic Code of Ukraine defines the basic criteria for small business entities, namely: the average number of workers employed in the reporting period and the annual total income from all economic activities of the entity. In the article presents the comparative analysis of existing forms of taxation, accounting and reporting, which allowed to systematize restrictions that accompany some form of taxation. The simplified system of taxation, accounting and reporting is certainly convenient, but not always economically justified for applying. In some cases, the best choice for small business entities is the general taxation system, namely: if the amount of income more than 5 million UAN; if economic activity is subject to restrictions; if the total amount of tax burden is lower when applied general taxation system, than when using the simplified taxation system. The study of international experience of small business allowed to reveal another urgent problem, namely the absence state support programs of domestic small businesses entities. The result of government programs support small businesses should accelerate the development of domestic small business, using its potential, turning it into an effective mechanism for solving economic and social problems, stable trend of increasing the number of small business entities and creating new jobs.
Authors and Affiliations
L. V. Lukashova
Keywords
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