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
Related Articles
- EP ID EP634285
- DOI -
- Views 134
- Downloads 0
INFORMATION AND METHODOLOGICAL SUPPORT OF THE ECONOMIC ANALYSIS OF ACTIVITY OF PRIVATE PENSION FUNDS
The purpose of the article. The purpose of this article is to disclose information and methodological support of the economic analysis of activity of private pension funds in Ukraine. Results of the analysis. The develop...
PROBLEMS AND DІREСTІONS FOR DEVELOPMENT OF ІNSURANСE MІNE ІN UKRAІNE
The artісle deals wіth the сurrent state of the property іnsuranсe market іn Ukraіne, analyzes the problems that arіse durіng іts іmplementatіon. Іdentіfісatіon and groupіng of problems іn the Ukraіnіan іnsuranсe market...
STAFF EVALUATION AS AN IMPORTANT ELEMENT OF EFFECTIVE MANAGEMENT
Staff evaluation is a purposeful process in the system of effective management aimed at finding and assessment of relevant knowledge, skills, and other quality characteristics of the staff requirements of the office or w...
ECOLOGY TRENDS IN FINANCIAL SYSTEM: OPPORTUNITIES FOR DEVELOPING COUNTRIES
Directions of formation and development of the mechanism of ecologization of finance in the context of ensuring the sustainable development of the world economy are discovered in this article. Different approaches to the...
ECONOMIC PROBLEM IN GAME THEORY
In this paper, the application of game theory to solving economic problems is considered. The essence and basic concepts of game theory are revealed, economic examples are given. The essence of it is that it is used to a...