???????? ?? ???????? ????????? ??????? ????????????? ????????? ?????? ???????: ????????? ?????
Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
???????? ?? ???????? ????????? ??????? ????????????? ????????? ?????? ???????: ????????? ?????
Advantages and disadvantages simplified system of taxation for small business: accounting dimension |
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| Creator |
???????, ?.?.
???????, ?.?. Pyrizhok, S.E. Olijnyk, L.G. |
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| Subject |
?????? ???????
????? ?????? ??????????? ??????????????? ?????? ????????? ??????? ?????????? ????? ???????? ??????? ????????????? single tax small business organization of accounting tax reform tax accounting simplified system of taxation |
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| Description |
?????????? ??????? ???????? ???????? ?????? ? ?????????? ?????????????? ? ???????, ????? ???? ????????????? ??????????? ??????????? ????????? ???????? ???? ????????? ?????? ? ?????????? ??????????????, ?????????????? ????????????? ?? ?????? ???????? ?????????????? ?????? ???????. ?????????? ??????????? ?????? ?????????? ??????????? ?? ????????? ?????? ??????????????. ????????? ?????, ??????? ???????? ?? ???????? ?????????? ??????? ? ???????, ?? ???? ???????? ????????? ??????????? ????????????, ?????????? ????????? ??????????????, ????????? ?? ????????????, ?? ?????????? ?? ????? ???????????????, ???????? ? ????????? ?? ???????????? ???????????? ??????-??????? ? ???????. ?????????????? ???????? ????????? ??????? ????????? ?????? ??????????????, ?????????? ???????? ???????? ??????? ? ????? ??????, ? ????? ????????? ??????? ?? ????????????? ??????? ?????? ?? ???? ?????????. ??????? ????????, ???????? ?? ?????? ??????? ?????????? ?????????????, ???????, ????????? ?????? ????????? ?????????? ????? ?? ????? ??????, ??????? ??????? ?? ????? ????????, ??????????? ????? ?? ??????? ??????, ?? ???? ????? ???????? ?????????? ?????????????? ?? ????????? ???????? ? ?????????? ?????????? ???????. The article researches the essence and basic problems of development of small and medium business in Ukraine including the lack of consistent state policy to support for small and medium entrepreneurship, instability of legislation and the high cost of launching a new business. The international experience of state regulation and support for small business has been reviewed. The changes, basic principles and objectives of the proposed tax reform in Ukraine have been identified; they include reducing the tax burden, improving the principles of fairness, simplification and stability which are aimed at easier administration, less corruption and ensure a favorable business climate in Ukraine. The essence of simplified system of taxation for small business, the evolution of tax in our country as well as the existing and proposed basic requirements for the groups of taxpayers have been analyzed. The advantages, disadvantages and risks of simplified taxation reform have been estimated including the risks of possible increasing in the pressure on small business, the possible costs of business for accounting of expenses, the complications of accounting requirements that could become a factor of political instabilityand obstruct tax reform. |
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| Date |
2016-04-06T09:45:08Z
2016-04-06T09:45:08Z 2015 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2580
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
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| Publisher |
????
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