Development trends and problem aspects of small business enterprises’ taxation
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2017, Vol 5, Issue 84
Abstract
Annotation. The purpose of the paper is to identify the main trends in the development of small business enterprises and the application of a simplified taxation system. The article is dedicated to the problems and prospects of small business’ taxation in Ukraine. Methodology of research. The solution of the tasks that were set in the article has been carried out with the help of such general scientific and special research methods: analysis and synthesis, systematization and synthesis, and dialectical approach. Findings. According to the results of the study, it was found that the small business in Ukraine is developing at an insufficiently fast pace, indicating that there is an unrealized potential for its development. The comparative analysis of a single tax collection in the context of individual entrepreneurs and legal entities has been conducted. The changes in the mechanism of the simplified taxation system were positive in terms of increasing the volume of revenues from their activities and the growth of the volume of unified tax payments. The main directions of tax burden optimization were offered. Practical value. The article substantiates that the implementation of the proposed measures will facilitate further stimulation of effective activity of small business entities and increment in their competitive positions in the market. The main scientific provisions of the article can be used in the practice of small business enterprises.
Authors and Affiliations
Tetiana Dobrunik
Keywords
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