SOCIO-ECONOMIC TAXATION ASPECTS REGARDING BUSINESS-STRUCTURES IN UKRAINE
Journal Title: Міжнародний науковий журнал "Інтернаука". Серія: "Економічні науки" - Year 2018, Vol 1, Issue 10
Abstract
Surveyed are socio-economic taxation aspects regarding business structures in Ukraine, which either encourage or curb their development in the present-day transformational economy. Worked out are recommendations regarding reasonability of single tax collection amid amended tax legislation. As an informative base of research normatively served legal and legislative acts on the issues of business structures taxation in Ukraine, official analytical and statistical materials of the World bank, the Ministry of Finances of Ukraine, State statistical services of Ukraine, monograph and periodic editions. The basis for research encompasses philosophical component methodologies with general theoretic approaches, according to which perception of socio-economic aspects of business structures taxation in Ukraine is carried out in intercommunication, interdependence and development, with other phenomena and processes which take place on macro- and micro-economical levels. In this article, significant attention is paid to the analysis of scientific sources by the Ukrainian scientists, which cover applied principles and theory and progress of small enterprise in Ukraine and features of business structures taxation trends, that induced to the subsequent reflections on the ideas, which are the most convincing and to forming our own point of view on the problem under consideration. The scientific study of the concept «business structures» is carried out in the article, certainly legal frameworks and their operating conditions in Ukraine; basic high-quality descriptions of modern domestic business-environment are considered; positions of Ukraine are analyzed among 190 countries in the world as to how easy it is to conduct business in the country (Doing Business 2006 – 2018); comparative description of contributions done by business structures is presented in development of national economies; it has been well-proven certain restraining factors for ongoing development of business in Ukraine and discouraging influence of the operating system of taxation is presented on financial economic activity of business structures in the context of both generally accepted system of taxing their profits and the use of single tax system; also critically discussed is the introduction of simplified model of payment in the form of the single/fixed tax. Recommendations have been worked out as to feasibility of single/ fixed tax model taking into account the renewed system of tax legislation and they can be the basis for determining tax policy in Ukraine and for making administrative decisions by corresponding institutions on both macro- and micro-economic levels.
Authors and Affiliations
Tetyana Dulik
Keywords
Related Articles
- EP ID EP581566
- DOI 10.25313/2520-2294-2018-10-4215
- Views 95
- Downloads 0
USE OF WASTE AGRICULTURAL PRODUCTION TO IMPROVE EFFICIENCY POWER SUPPLY
The article presents the results of evaluation of the use of waste agricultural production, particularly sugar beet as directly improving the efficiency of energy producing industrial structures and the way of solving re...
DYNAMICS OF CHANGES IN THE STRUCTURE OF CONSUMPTION OF HOUSEHOLDS IN UKRAINE
The article considers the importance of the issue of forming household finances as an integral part of the financial system of the state. The current state and trends of changes in the structure of household consumption...
EVOLUTIONARY DEVELOPMENT THE MANAGEMENT SYSTEMS OF EXCHANGE ACTIVITIES
The article considers the theoretical aspects of exchange activities in the context of the evolution of exchanges management systems, and the impact of the mechanisms and management tools on the development of exchange a...
ANALYSIS OF ACTIVITY OF BANKING ASSOCIATIONS CREATED ON NON-PROFIT BASIS
The article determines that the objects of banking infrastructure include associations and unions that are created on a nonprofit basis. It is established that the mission of such banking associations is mainly to facili...
MODERN TRENDS IN THE GLOBAL MERGERS AND ACQUISITIONS MARKET
In the article modern tendencies of development of the world market of mergers and acquisitions in the conditions of a crisis and transformational transformations of economy are researched. It has been determined that th...