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Information × Registration Number 0219U001838, 0118U000281 , R & D reports Title Transformation of the simplified taxation system in the context of European approaches to state support for small and microbusiness popup.stage_title Head Oleinikova Liudmila Grigorievna, Registration Date 11-03-2019 Organization State Educational-Scientific Establishment "The Academy of Financial Management" popup.description2 SIMPLIFIED (UNIFIED) TAX REGIME, STATE AID FOR SMES, A SINGLE TAX, ALLOWABLE STATE AID, TAXATION OF HIGHER EDUCATION, TAX BENEFITS FOR EDUCATION, TAX INCENTIVES FOR INNOVATIONS, TAX ADMINISTRATION, FOSTERING INNOVATION IN SMEs Object of research: simplified (unified) tax regime in terms of the tax reform and state aid for economic entities. Subject of research: a complex of theoretical, methodological and practical principles for the transformation of the simplified tax regime in Ukraine. Methods: system-structural analysis, retrospective analysis, analytical, systematization, comparative, dialectical and formal logic. Results and novelty: The peculiarities of functioning of micro, small and medium business in terms of rapid economic transformations at the national and supranational levels are defined and assessed. The main forms of state support for small and medium-sized businesses (including the tax incentives) in the EU countries are revealed. The features of state aid depending on the level of economic development of the country are defined. Based on the analysis of the role and importance of SMEs in the country's economic development, and on the basis of the analysis of the implementation of the regional development programs of SMEs, the point of view of the local authorities on main issues raised by small entrepreneurs are identified. This allowed to identify and coupled the main problems concerning the development of SMEs at the regional level and compare them with the point of view of the entrepreneurs itself (obtained from the survey of business representatives). According to the results of the study, the approaches to state support of SMEs in Ukraine are determined by tax and non-tax methods, in accordance with fiscal-budgetary constraints and international obligations of the country. The main advantages of using the simplified taxation system are identified, among which the simplicity of charging and payment, simple administration and reduction of administrative and resource burden on micro-business in relation to tax compliance, as well as the main operational risks. The main operational risks are the complexity of tax control in terms of simplification of accounting operations for entrepreneurs, possibilities for tax evasion related to simplification of accounting operations, dismiss of motivation for growth and innovative activity. The stent problem for Ukrainian SMEs is the discrepancy of simplified taxation instruments which used to state support of SMEs in Ukraine to those in EU countries. The analysis of SME taxation trends in the EU countries and the analysis of experience of preferential taxation in the context of stimulating investment and innovation activity carried out at the first stage of the study. Those results will be the basis for developing proposals for improving the taxation of small and medium enterprises in Ukraine during the next stages of the study. According to the results of the assessment of the institutional conditions of the taxation of higher education entities and taking into account the forms of ownership and their legal status, the main risks of transformation of the type of their taxation are formulated. The best practices of the application of educational tax incentives are systematized in order to search for strategic tax accounting guidelines in the field of education, from the point of view of the interaction of educational and tax policy in the context of reforms in Ukraine. It is proposed to consider tax mechanisms of support for higher education entities as an element of human capital development, including in the SME segment. And proposals for changes in tax regulations in order to stimulate the development of higher education entities, and as an SME support tool, have been developed. The results of scientific research can be used in training programs for high level staff, in particular in the field of management of public finances; as well as this results can be used by state authorities servants in developing strategic guidelines for taxation of SMEs and education sphere in the context of reforms in Ukraine. Product Description popup.authors Олейнікова Л.Г. Павленко О.Ю. Точиліна І.В. popup.nrat_date 2020-04-02 Close