SIMPLIFIED TAX SYSTEM AS THE AGGRESSIVE TAX PLANNING IN-STRUMENT
Journal Title: Молодий вчений - Year 2018, Vol 2, Issue 54
Abstract
Simplified tax system is an inherent part of the tax system and a powerful tool for stimulating small business in Ukraine. The article analyzes the scope of the simplified taxation system in Ukraine and justifies its necessity for the development of small business. Schemes for tax evasion through the simplified taxation are disclosed. Recommendations for the efficiency improvement of the simplified tax system, accounting and reporting are provided.
Authors and Affiliations
L. Р. Tkachyk, O. Y. Beshko
Keywords
Related Articles
- EP ID EP675054
- DOI -
- Views 97
- Downloads 0
IMPLEMENTATION OF TECHNOLOGY OF GENERALIZATION IN THE PROCESS OF TRAINING BASES OF SCIENTIFIC RESEARCH
The problem of representing a large number of objects and their features based on the synthesis and provided relevant technology. The technology is based on identifying characteristics of objects, feature key design elem...
INVESTIGATION OF A SERIES OF PSYCHOLOGICAL INDICATORS OF WOMEN-ATHLETES WHO ARE ENGAGED IN ATHLETISM
Based on the analysis and synthesis of the literature data and the results of the study, the article presents the materials related to the study of the question of personal and situational anxiety values, as well as gend...
TOOLS AND METHODS FOR INCREASING THE ENERGY EFFICIENCY OF THE BUILDING FUND
An analysis of the energy efficiency improvement of the construction fund has been performed by improving the legislative and regulatory framework and reviewing the various tools used to build the municipal energy manage...
PRINCIPLES OF MARKETING PROVIDING OF INNOVATIVE DEVELOPMENT OF ENTERPRISES
Conceptual positions of the marketing providing of innovative development of enterprise are offered in the article. The features of the marketing providing of enterprise give possibility to define the complex of the meas...
FEATURES OF DEVELOPMENT OF STUDENTS’ PSYCHOLOGICAL READINESS FOR PROFESSIONAL ACTIVITY
The problem of students-psychologists training for active employment in the future is considered in the article. Specifics of professional activity motivation in the context of the individual’s psychological readiness fo...