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Електронний архів Житомирського державного технологічного університету

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Title ???????? ?? ???????? ????????? ??????? ????????????? ????????? ?????? ???????: ????????? ?????
Advantages and disadvantages simplified system of taxation for small business: accounting dimension
 
Creator ???????, ?.?.
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Pyrizhok, S.E.
Olijnyk, L.G.
 
Subject ?????? ???????
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single tax
small business
organization of accounting
tax reform
tax accounting
simplified system of taxation
 
Description ?????????? ??????? ???????? ???????? ?????? ? ?????????? ?????????????? ? ???????, ????? ???? ????????????? ??????????? ??????????? ????????? ???????? ???? ????????? ?????? ? ?????????? ??????????????, ?????????????? ????????????? ?? ?????? ???????? ?????????????? ?????? ???????. ?????????? ??????????? ?????? ?????????? ??????????? ?? ????????? ?????? ??????????????. ????????? ?????, ??????? ???????? ?? ???????? ?????????? ??????? ? ???????, ?? ???? ???????? ????????? ??????????? ????????????, ?????????? ????????? ??????????????, ????????? ?? ????????????, ?? ?????????? ?? ????? ???????????????, ???????? ? ????????? ?? ???????????? ???????????? ??????-??????? ? ???????.
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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.
 
Date 2016-04-06T09:45:08Z
2016-04-06T09:45:08Z
2015
 
Type Article
 
Identifier http://eztuir.ztu.edu.ua/123456789/2580
 
Language uk
 
Relation ???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;???. 3(33)
 
Publisher ????