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Information × Registration Number 0225U002658, (0124U002215) , R & D reports Title European integration trends of the tax policy of Ukraine in the field of small and medium-sized enterprises popup.stage_title Напрями трансформацій спрощеної системи оподаткування, обліку та звітності Head Yefymenko Tetiana I., Доктор економічних наук Registration Date 26-03-2025 Organization State Educational Institution "Academy of Financial Management" popup.description1 As part of the implementation of the NDR, the goal is to substantiate the areas of improvement of the tax policy of Ukraine in the context of the harmonization of EU tax legislation and the application of Complex measures to reform the simplified system of taxation, accounting and reporting to minimize tax evasion in the short, medium and long term, the use of tax support tools small business in the paradigm of programs and plans of post-war reconstruction and sectoral development of the economy. popup.description2  The purpose of the work is to substantiate the directions of improving the tax policy of Ukraine in the context of harmonization of EU tax legislation and the application of a set of measures to reform the simplified system of taxation, accounting and reporting in order to minimize tax evasion in the short, medium and long term, the use of tax instruments to support small businesses in the paradigm of programs and plans for post-war reconstruction and sectoral development of the economy. Research methods are ontological approach, logical, comparative analysis, synthesis, grouping, expert assessment, generalization. Research results and their novelty are recommendations for unification of Ukrainian legislation with international norms and rules in order to counteract the use of information asymmetry for tax evasion. Proposals are made for assessing the effectiveness of fiscal institutions in taxation of small businesses in Ukraine. Proposals have been developed to improve the simplified taxation system and introduce in Ukraine an industry-sectoral approach to providing tax preferences to small businesses. The results obtained are the basis for developing recommendations to ensure efficiency, as well as legislative regulation of the sphere of taxation of small and medium-sized businesses in the conditions of war and post-war recovery. The field of application is public administration. Product Description popup.authors Yefymenko Tetiana I. Valihura Volodymyr A. Vasylevska Halyna V. Herchakivskyi Sviatoslav D. Kryshtopa Iryna I. Kulyk Volodymyr V. Lovinska Liudmyla H. Oleinikova Liudmyla H. Sidliar Viktoriia V. Fedorchenko Olha Ye. popup.nrat_date 2025-03-26 Close