PROBLEMS OF APPLYING THE SIMPLIFIED TAXATION, ACCOUNTING AND REPORTING SYSTEM IN UKRAINE: THE LEGAL ASPECT
Journal Title: Правовий часопис Донбасу - Year 2018, Vol 63, Issue 2
Abstract
Most developed countries execute different preferential regimes for small business entities intended to support and stimulate their development. As a regime of this kind, Ukraine has established a simplified taxation system enabling economic entities with small resources to invest their material and intellectual potential in business. The simplified system is designed to facilitate the development of new innovative projects, attract foreign capital, create new jobs, etc. In addition, a single tax constitutes a significant income item for local budgets and provides local governments with stable revenues. However, despite its importance for the Ukrainian economy, the system of a single tax is still imperfect and systematically raises disputes at the legislative level concerning its necessity and expediency. The main reason for such doubts is the abuse of a single tax benefits by large business, evasion employees’ official registration, and a decrease in cash take. It is clear that these factors lead to a deficit of the necessary amounts of tax to the budgets and even greater business shadowing. The legislators continue to search for optimal schemes for solving these problems by minimizing the negative consequences for small and medium-sized business and, at the same time, constraining abuse of benefits of a simplified system. We propose partially or even completely to eliminate the single tax and simultaneously establish individual taxes exemptions. Therefore, the importance of the simplified taxation system for small and medium-sized entrepreneurship determines the need to improve and refine the institution of a single tax in Ukraine.
Authors and Affiliations
Alexander Polyakov
Keywords
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