Registration Number
0220U100323,
0118U000281
, R & D reports
Title
Transformation of the simplified taxation system in the context of European approaches to state support for small and microbusiness
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Head
Oleinikova Liudmyla H.,
Registration Date
15-01-2020
Organization
State Educational Institution "Academy of Financial Management"
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SMALL AND MICROBUSINESS, SIMPLIFIED TAXATION SYSTEM, STATE SUPPORT TO SMEs, SINGLE TAX, ALLOWABLE STATE AID, HUMAN CAPITAL, DIGITAL ECONOMY, SHARING ECONOMY, GIG-ECONOMY
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.
Main results:
National criteria for attributing entities to different sizes of SMEs do not meet current economic realities in Ukraine.
The analysis of the system of state aid for small and micro-enterprises in Ukraine has shown the lack of financial and institutional capacity to apply financial and non-financial non-tax methods of support.
It has been determined that the fiscal instruments, namely the simplified taxation system, and the liberalization of accounting and reporting for tax purposes are the best ways to support small and micro businesses.
The institutional readiness of public authorities to introduce incentives based on non-tax methods is determined as the key provision for the developing a supportive business environment for small entities.
The increasing of the share of self-employed and freelancers are determined as a main trend in the structure of the business environment. Based on simulation modeling the potential influence of the outlined trends on the tax revenues of local budgets in Ukraine was estimated.
It is determined, that the key directions of the step-by-step transformation of the simplified taxation system.
A proposals for set of changes in tax administration are developed, aimed the ensuring transparency of business processes in small businesses and the application of benefits.
Product Description
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2020-04-02
