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
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- EP ID EP675054
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