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Journal articles on the topic 'Simplified taxation'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

BONDARENKO, Olha, Viktoriia KOZLOVA, and Anastasiia LEBEDIEVA. "Financial accounting and reporting of small business entities: the simplified tax system." Economics. Finances. Law 11, no. - (2022): 15–18. http://dx.doi.org/10.37634/efp.2022.11.3.

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This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises. The complexity of financial accounting and compliance with the rules of the general taxation system were an obstacle for many people to officially register as entrepreneurs. Aware of this, the government developed measures to detinize the work of self-employed persons, providing them with comfortable working con

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2

Shabanova, Mariya R., and Roman I. Shumyatskiy. "The prospect of the introduction of automatedsimplified taxation system." Siberian Financial School, no. 1 (May 30, 2022): 96–100. http://dx.doi.org/10.34020/1993-4386--2022-1-96-100.

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The characteristics of special taxation regimes are investigated, a comparative analysis of the amount of taxes paid under special taxation regimes is carried out. The analysis of the law on the automated simplified taxation system is carried out. The positive aspects of taxation of microenterprises using a promising special tax regime are shown, some shortcomings of the law in terms of its imperfection and inefficiency are given. Some recommendations for improving the automated simplified taxation system are presented.

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3

Амиралиева, Д. М. "Analysis of tax income payable when applying the simplified system in the RD." Экономика и предпринимательство, no. 7(132) (October 11, 2021): 328–31. http://dx.doi.org/10.34925/eip.2021.132.7.056.

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В данной статье рассматривается упрощенная система налогообложения. Упрощенная система налогообложения является наиболее востребованной со стороны организаций и предпринимателей формой налогообложения, относящейся к специальным налоговым режимам. За годы своего существования упрощенная система налогообложения стала инструментом стимулирования развития целого ряда видов экономической деятельности. This article discusses a simplified taxation system. The simplified taxation system is the most demanded form of taxation on the part of organizations and entrepreneurs, related to special tax regimes

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4

Mamontova, Nataliya, and Serhii Zakharchuk. "SECOND GROUP OF SINGLE TAX ACCORDING TO THE SIMPLIFIED TAXATION SYSTEM: ACCOUNTING, TAXATION AND REPORTING." Scientific Notes of Ostroh Academy National University, "Economics" Series 1, no. 28(56) (2023): 145–49. http://dx.doi.org/10.25264/2311-5149-2023-28(56)-145-149.

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The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the ba

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5

Krysovatyy, Andriy, and Volodymyr Valihura. "Approaches to reforming the simplified taxation system under the conditions of implementation of the National Revenue Strategy until 2030." Fìnansi Ukraïni 2024, no. 8 (2024): 7–29. http://dx.doi.org/10.33763/finukr2024.08.007.

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Introduction. Subjects of small and medium-sized enterprises in global fiscal practice can be taxed either under the general tax system or through simplified tax regimes. The application of such taxation regimes is determined by a number of their advantages and is established at certain stages of the socio-economic development of the state. Problem Statement. In the conditions of Ukraine's European integration and a critical shortage of financial resources, there is an urgent need to reform the simplified taxation system in Ukraine. The National Revenue Strategy until 2030 (hereinafter - the S

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6

Pulatova, Mokhira. "FEATURES OF TAXATION OF SMALL BUSINESSES IN MODERN CONDITIONS." INNOVATIONS IN ECONOMY 4, no. 8 (2021): 4–10. http://dx.doi.org/10.26739/2181-9491-2021-8-1.

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The paper examines the economic content and significance of small business in the economic system. Studied the characteristics and properties of taxation, the application of the simplified system of taxation. The basic directions of perfection of the taxation of subjects of small business for their development activities in conditions of market relations development .Keywords:the simplified tax system, unified tax payment, tax rate, flat tax from individual entrepreneurs, tax benefits.

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7

Laura, Petrova, and Pinchuk Anastasiia. "Alternative ways of taxation of newly created enterprises." Economic journal Odessa polytechnic university 1, no. 7 (2019): 32–37. https://doi.org/10.5281/zenodo.3402713.

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The article considers alternative ways of taxation of newly created enterprises. The tax system in Ukraine and the taxation system for individuals and legal entities are covered. A detailed description of the payment of basic taxes on the general system of taxation – the corporate income tax and the simplified taxation system – is the single tax and the payment of a single social contribution for individual entrepreneurs. A distinction is drawn between the general system and the simplified taxation system. The procedure for registration of taxpayers and the sequence of transactions

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8

Калінеску, Т. В., та С. С. Пономарьова. "ВИКОРИСТАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ АГРОВИРОБНИКАМИ". TIME DESCRIPTION OF ECONOMIC REFORMS, № 2 (20 липня 2020): 45–51. http://dx.doi.org/10.32620/cher.2020.2.06.

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It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the e

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9

Selezneva, I. A., I. P. Selezneva, E. A. Shlyapnikova, V. I. Khoruzhy, and Z. P. Gasieva. "Justification of the choice of the taxation system Subjects of entrepreneurial activity." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 1 (January 23, 2023): 46–63. http://dx.doi.org/10.33920/sel-11-2301-05.

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The article is devoted to the problems of taxation of specific business transactions, taking into account the norms of Chapter 21 «Value Added Tax», Chapter 25 «Corporate Income Tax» and Chapter 26.2 «Simplified Taxation System ». Based on the results of the calculations, a comparison of the tax burden was made under the condition of applying the general taxation system or the simplified taxation system. It is proposed to evaluate not only their production and financial results, but also the tax burden (burden) when planning the directions of development of the economic and financial activitie

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10

Loboda, N. O., O. М. Chabaniuk, and Y. O. Mosolova. "Simplified Taxation System as a Microeconomic Fiscal Regulator." Business Inform 4, no. 519 (2021): 228–34. http://dx.doi.org/10.32983/2222-4459-2021-4-228-234.

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The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic development are determined. The biggest advantages of the simplified taxation system are tax advantages, which consist in the absence of the obligation to pay certain types of taxes, as well as a simplified system of accounting and reporting for

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11

G.R., Nigmatullina, Lubova T.N., Gilmanov T.D., and Galeev A.F. "ANALYSIS OF TAXATION OF SMALL BUSINESSES UNDER THE SIMPLIFIED TAXATION SYSTEM." Russian Electronic Scientific Journal 53, no. 3 (2024): 219–32. https://doi.org/10.31563/2308-9644-2024-53-3-219-232.

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This study examines the indicators of economic activity of small enterprises in the Russian Federation. There is a strategy for the development of small and medium-sized enterprises until 2030, which includes the main socio-economic indicators. Financial resources of enterprises play a limited role in the national economy and are described as economic relations between enterprises, carried out in monetary form and serving to meet the financial needs of economic entities. The success and development of small business significantly depend on the ability to finance and attract the necessary capit

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12

Назаров, М. А. "Problems and perspectives of small business taxation in modern conditions." Экономика и предпринимательство, no. 12(137) (May 3, 2022): 1456–58. http://dx.doi.org/10.34925/eip.2021.137.12.291.

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Статья посвящена изучению проблем и путей совершенствования специальных налоговых режимов в РФ. Рассматриваются последствия отмены ЕНВД, изменения в патентной системе налогообложения, изменения в упрощенной системе налогообложения. Рассматриваются особенности вводимого нового специального налогового режима - «Автоматизированная упрощенная система налогообложения». The article is devoted to the study of problems and ways to improve special tax regimes in the Russian Federation. The consequences of the changes in the patent system of taxation, changes in the simplified taxation system are consid

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13

Падыганова, Н. В. "Automated Simplified Taxation System as a Tool for Tax Incentives for Microbusiness Entities." Экономика и предпринимательство, no. 6(143) (October 31, 2022): 788–94. http://dx.doi.org/10.34925/eip.2022.143.6.144.

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В статье рассмотрен новый специальный налоговый режим для субъектов микропредпринимательства - автоматизированная упрощенная система налогообложения. Рассмотрены правила перехода на данный специальный налоговый режим, основные и дополнительные элементы налогообложения. Выделены отличительные черты автоматизированной упрощенной системы налогообложения как инструмента налогового стимулирования субъектов микропредпринимательства, ее достоинства и недостатки. Определен перечень налогоплательщиков, которым будет выгоден данный специальный налоговый режим. На основе проведенного исследования предлож

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14

Panchyshyn, A., and Yа Vlasova. "Economic and Legal Provision of Alternative Taxation Systems for Legal Entities." Economic Herald of the Donbas, no. 4 (78) (2024): 64–71. https://doi.org/10.12958/1817-3772-2024-4(78)-64-71.

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One of the main signs of the alternative tax system is its free choice by the taxpayer. It is the ability to choose independently a particular tax system of their choice, in this discretion is a sign of an alternative tax system. Alternative taxation systems are not seen as a tool to reduce taxpayers' tax burden. They are not a system of restrictions in the free choice of the taxation system, but serve as an incentive to ensure one or another result, in particular, which is an independent, free, alternative choice of the taxation system. Having examined the simplified system of taxation, accou

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15

Meshkova, Dzhana A. "SPECIAL TAX REGIMES: EXPERIMENTAL INNOVATIONS AND THEIR PROSPECTS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 5/2, no. 137 (2023): 200–204. http://dx.doi.org/10.36871/ek.up.p.r.2023.05.02.029.

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The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 7 million self-employed. Another regime is an improved version of the simplified taxation system, which provides for zero payments of insurance premiums and exemption from tax reporting and calculations on insurance premiums. The calculations confirming the financial efficiency of the use of the

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16

VOLIVOK, Olga Alexandrovna, and Alina Konstantinovna KHODYAKOVA. "USE OF SIMPLIFIED AND AUTOMATED SIMPLIFIED TAXATION SYSTEMS BY SMALL BUSINESSES." Karelian Scientific Journal 11, no. 2 (2022): 20–23. http://dx.doi.org/10.57145/27129772_2022_11_02_05.

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17

Абакарова, Р. Ш. "The main provisions of the USN application." Экономика и предпринимательство, no. 6(143) (October 31, 2022): 304–7. http://dx.doi.org/10.34925/eip.2022.143.6.056.

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В наше время как никогда раньше важно, чтобы государство имело надежные налоговые поступления, для возможности инвестировать в общество и предприятия, которые больше всего в этом нуждаются. Для достижения этой цели ключевое значение имеет справедливое, эффективное и устойчивое налогообложение. Упрощенная система налогообложения направлена на поддержание малого и среднего бизнеса. В данной статье кратко описано её нормативное регулирование, виды и условия применения. Особенности такой системы заключаются в том, что налогоплательщикам предоставляются различного рода налоговые льготы, возможность

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18

Ihnatenko, S. "Peculiarities of the simplified taxation system under martial law." Analytical and Comparative Jurisprudence, no. 1 (May 29, 2023): 334–39. http://dx.doi.org/10.24144/2788-6018.2023.01.54.

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The article highlights the legal aspects and the role of particular provisions of the simplified taxation system, which were introduced for the period of martial law in Ukraine with the aim of easing the tax burden on business entities and preserving the financial stability of the country. The excessive liberality of the legislator towards taxpayers of the first and second groups of the single tax, who are required to pay the single tax at their discretion, is emphasized. It is indicated that the economic feasibility of the transition to the application of particular provisions of the simplifi

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19

Tuomala, Matti. "Simplified Formulae for Optimal Linear Income Taxation." Scandinavian Journal of Economics 87, no. 4 (1985): 668. http://dx.doi.org/10.2307/3439979.

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20

Byshovets, Y. P. "Use of tax benefits to optimize taxation." Uzhhorod National University Herald. Series: Law 2, no. 85 (2024): 230–40. http://dx.doi.org/10.24144/2307-3322.2024.85.2.34.

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Based on the analysis of current legislation, available scientific, journalistic and methodological sources, the article reveals the specifics of using tax benefits with a view to optimizing taxation. It is established that among the legal methods of tax optimization, the key ones are as follows: selection of the most optimal taxation system for doing business, which should be carefully analyzed taking into account the specifics of the business entity’s activities, its scale and structure; building a business model with integration of individual entrepreneurs under the simplified taxation syst

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21

Meshkova, Dzhana A. "IMPROVING THE SYSTEM OF SPECIAL TAX REGIMES FOR SMALL BUSINESSES." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 83–87. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.012.

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The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses and are designed for a ten-year period. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 6 million self-employed. Another regime is an improved version of the simplified taxation system, which provides for zero payments of insurance premiums and exemption from tax reporting and calculations on insurance premiums. The calculations confirming the

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22

Synchak, Viktor. "Special Taxation Mechanism in Conditions of Functioning of the Simplified Taxation System." Accounting and Finance, no. 2(88) (2020): 103–13. http://dx.doi.org/10.33146/2307-9878-2020-2(88)-103-113.

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23

Miroshnуchenko, Olesia, and Myroslava Monastyruk. "PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS." Vìsnik Sumsʹkogo deržavnogo unìversitetu 2022, no. 4 (2022): 312–19. http://dx.doi.org/10.21272/1817-9215.2022.4-34.

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The article investigates the peculiarities of the simplified taxation system in Ukraine and the main changes that were caused by the beginning of the war. It was determined that such a system has several shortcomings that affect the single tax's fiscal, regulatory and incentive efficiency. Nevertheless, the simplified taxation system plays a crucial role in the development of the direct entrepreneurial activity, which directly impacts the level of technological, investment and economic development of the country, as entrepreneurs are the driving force behind the development of IT, trade and se

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24

Кулинич, Мирослава, Володимир Літвінчук, Ілля Захарчук та Максим Гузьо. "СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ, ОБЛІКУ ТА ЗВІТНОСТІ: ДОСВІД УКРАЇНИ, ПОЛЬЩІ І ФРАНЦІЇ". Economic journal of Lesya Ukrainka Volyn National University 2, № 42 (2025): 42–50. https://doi.org/10.29038/2786-4618-2025-02-42-50.

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Introduction. In the modern context of globalization and the integration of national economies, taxation systems — particularly those affecting small businesses and self-employment — play an increasingly important role. Simplified taxation regimes reduce administrative and fiscal burdens, stimulating entrepreneurial activity. Ukraine, France, and Poland have developed their own models of such systems, reflecting diverse approaches to small business regulation in line with European standards. The purpose of the article. The purpose of this article is to conduct a comparative analysis of simplif

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25

Soldatenko, O., and V. Brunko. "Simplified taxation system in Ukraine in the conditions of digital transformation." Uzhhorod National University Herald. Series: Law 2, no. 72 (2022): 94–99. http://dx.doi.org/10.24144/2307-3322.2022.72.48.

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In the conditions of the economic crisis that arose during the martial law in Ukraine, introduced by the Decree of the President of Ukraine dated February 24, 2022 № 64/2022, there is an urgent need to reformat the current domestic taxation system, aimed at the maximum simplification and minimization of administrative procedures, related to the calculation and payment of taxes, control over compliance with tax legislation, as well as the optimization of state expenditures for the specified purposes through the introduction of a real simplified system of taxation, accounting and reporting throu

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26

Zaripov, Vadim M. "The Issue of Splitting Up a Business and the Need for a Comprehensive Reform of Tax Legislation." Zakon 20, no. 10 (2023): 136–44. http://dx.doi.org/10.37239/0869-4400-2023-20-10-136-144.

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A concept has been presented for a comprehensive reform of the simplified taxation system and of its related areas, including VAT and liability for breaching tax legislation. The reform is designed to keep the problem of splitting up a business to a minimum, to provide for a switch from the special to the general tax treatment, and to fine-tune the simplified taxation system to meet today’s demands of the development of small business and of Russian economy in general.

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Gaybullaev, Rakhim Murodovich, and Doston Toshtemirov. "CHARACTERISTICS OF ORGANIZING ACCOUNTING IN SERVICE ENTERPRISES." International Journal of Education, Social Science & Humanities. FARS Publishers 11, no. 1 (2023): 50–54. https://doi.org/10.5281/zenodo.7504122.

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The article describes the organization of accounting basic principles and general requirements ¬, as well as features of accounting organization and internal control in service enterprises are considered. The main stages of organizing accounting work are considered within the scope of opportunities given to enterprises, taking into account the taxation systems used by enterprises, the features of the application of the simplified taxation system and the simplified method of accounting related to it, as well as the requirements set by legal norms.

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Vandina, Olga, Natalia Snegireva, and Olga Shatalova. "THE CONTENT OF THE CONCEPT OF TAX BURDEN." Russian Journal of Management 13, no. 1 (2025): 91–101. https://doi.org/10.29039/2500-1469-2025-13-1-91-101.

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The tax burden has a huge impact on the financial position of the company. The article examines the existing two systems of tax regimes: the general taxation system (or GTS) and special tax regimes, which include the simplified taxation system (or STS), the patent taxation system (or PSN), and the unified agricultural tax (or UTS). The elements of taxes of the general taxation system are disclosed. It also provides analytical data on the amounts paid in the general taxation system (or CFS) and special tax regimes.

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Zakharova, Kristina Alekseyevna, Danil Anatolyevich Muravyev, Egine Araratovna Karagulian, Natalia Alekseyevna Baburina, and Ekaterina Vladimirovna Degtyaryova. "Assessment of Factors Affecting Tax Revenues: The Case of the Simplified Taxation System in the Russian Federation." Journal of Risk and Financial Management 17, no. 12 (2024): 562. https://doi.org/10.3390/jrfm17120562.

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The simplified tax system is the most common special tax regime in the Russian Federation in terms of the number of taxpayers. Tax revenues from the simplified tax system account for 6% of the structure of tax revenues of the consolidated budgets of the constituent entities of the Russian Federation and more than 93% of the structure of tax revenues from special tax regimes. The purpose of this study is to identify and assess the factors influencing tax revenues from the tax levied in connection with applying the simplified system of taxation (taxable object—income reduced by the amount of exp

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30

ONISIFOROVA, Valentyna, and Vladyslava SIDELNIKOVA. "Algorithm and selection criteria for small enterprise taxation system in Ukraine." Economics. Finances. Law, no. 11/2 (November 21, 2019): 25–27. http://dx.doi.org/10.37634/efp.2019.11(2).6.

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The problem of optimization of the tax burden is urgent for any enterprise that operates in a market economy. In current conditions in Ukraine the part of the enterprises which are belonged to the group of small in according to degree of they activity has a legally established and regulated alternative when choosing the method of their activities results taxation. These mean that these enterprises have a choice between a general and simplified system of their activity taxation. However, this choice should be made reasonably, taking into account all aspects of the activity of a particular enter

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31

Anofrikov, S., and D. Terre. "The role of taxes in the formation of the economic security of the region." Siberian Financial School, no. 3 (September 10, 2021): 63–68. http://dx.doi.org/10.34020/1993-4386-2021-3-63-68.

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The article analyzes the impact of changes in the regional legislation of the constituent entities of the Russian Federation in terms of the provision of tax benefits under the simplified taxation system on the number of small and medium-sized businesses, as well as on the level of shortfall in budget revenues. The approaches of the regions of the Russian Federation to the provision of tax incentives are considered. The influence of tax revenues from the simplified taxation system on the level of economic security of the region is substantiated.

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32

Sadykov, A. M. "Reforming the Tax System for Small Businesses in Russia: Analysis and Prospects for the Development of Special Tax Regimes." Economics, taxes & law 18, no. 2 (2025): 148–61. https://doi.org/10.26794/1999-849x-2025-18-2-148-161.

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The subject of the study is special tax regimes as instruments of state support for small businesses in the context of increasing economic challenges. The purpose of the work is to determine the parameters of new models of special tax regimes due to the difficulties that complicate the activities of small businesses, which limit their potential to ensure sustainable economic growth. The article examines the features of the system of existing special tax regimes (simplifiedtaxation system, unified agricultural tax, patent taxation system, professional income tax and automated simplified taxatio

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Shinkareva, O. V., and M. I. Guseynova. "New special tax regime “Automated Simplified Taxation System”." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 4 (April 22, 2022): 33–41. http://dx.doi.org/10.33920/med-17-2204-03.

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The article is devoted to the analysis of the draft federal law “An experiment to establish a special tax regime “Automated simplified tax system”. The article considers the relevance of the project, its features and potential, it is shown that only small commercial medical organizations and individual entrepreneurs can apply this regime under a number of conditions. The elements of this taxation system are studied in detail, a table is presented with information on the elements of the automated simplified taxation system. It was noted that the regime under consideration makes it possible to s

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34

Kozynets, I. H., and O. V. Kravchenko. "SIMPLIFIED TAXATION SYSTEM IN UKRAINE: ADVANTAGES AND DISADVANTAGES." Juridical scientific and electronic journal, no. 3 (2020): 242–45. http://dx.doi.org/10.32782/2524-0374/2020-3/58.

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35

RODIONOV, Dmitrii G., Natal'ya G. VIKTOROVA, Elena S. VYLKOVA, Vladimir N. NAUMOV, and Natal'ya V. POKROVSKAYA. "Risk assessment of the activities of IT organizations applying the general and simplified taxation systems." Finance and Credit 30, no. 11 (2024): 2450–65. https://doi.org/10.24891/fc.30.11.2450.

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Subject. The article discusses tax incentives for IT business by the State through general and simplified taxation system, and considers business risk in these two situations. Objectives. The purpose of the study is to analyze and evaluate the impact of tax indicators of the tax properties of IT organizations on due diligence, when applying general and simplified taxation regimes. Methods. We analyzed information on the activities in 2021 of 304 IT organizations registered in the Tyumen Oblast, based on data from the SPARK-Interfax system. Analyzed indicators: applicable tax regime; revenue; n

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Bechko, P. K., N. V. Bondarenko, V. P. Bechko, S. A. Vlasiuk, and O. V. Ponomarenko. "Simplified taxation as an element of tax incentives for agricultural entities." Collected Works of Uman National University of Horticulture 2, no. 99 (2021): 247–59. http://dx.doi.org/10.31395/2415-8240-2021-99-2-247-259.

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An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax in

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POKALCHUK, Mykhailo, and Yuliia BINKOVSKA. "Features of taxation in the agricultural complex of Ukraine." Economics. Finances. Law, no. 11/2 (November 27, 2020): 17–22. http://dx.doi.org/10.37634/efp.2020.11(2).5.

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Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the a

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Zaripov, Vadim M. "How to Choose the VAT Rate under the Simplified Taxation System?" Zakon 22, no. 1 (2025): 179–83. https://doi.org/10.37239/0869-4400-2025-22-1-179-183.

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Many organisations and individual entrepreneurs using the simplified taxation system have to learn the procedure for calculating and paying VAT. Taxpayers have the right to choose the VAT rate to be applied — standard or simplified. The author gives practical recommendations on the most optimal choice of the tax rate.

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Rudyk, Nataliia V. "Small and Medium-Sized Business: Adaptation and Public-Private Partnership in the Conditions of Global Crises." Business Inform 12, no. 539 (2022): 242–49. http://dx.doi.org/10.32983/2222-4459-2022-12-242-249.

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The aim of the study is to form an optimal algorithm of actions for the use of the instrument of public-private partnership in conditions of martial law and emergency. The formed algorithm will provide an opportunity to independently and promptly determine the application of a preferential taxation rate to entrepreneurial entities of small and medium-sized business (hereinafter referred to as the EE SMB). The importance of public-private partnership for EE SMB in a state of emergency through the application of a preferential taxation rate has been determined. The practices of applying a prefer

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Melnychuk, Iryna. "ДІЯЛЬНІСТЬ СУБ’ЄКТІВ МАЛОГО БІЗНЕСУ: ПОДАТКОВИЙ АСПЕКТ". PROBLEMS AND PROSPECTS OF ECONOMIC AND MANAGEMENT, № 4(20) (2019): 380–86. http://dx.doi.org/10.25140/2411-5215-2019-4(20)-380-386.

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The article examines the activity of small business entities, on the basis of which it was found that small business entities, including micro-enterprises, form the basis of all registered domestic business entities. These subjects in the study are included in the representatives of small business, for which tax "rules of the game" are systematized in the form of general and simplified taxation systems. The expediency of abolishing the simplified taxation system and transferring all entities to the general system is justified. For entrepreneurs, an approach is proposed to determine tax rates i

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Vinichenko, Olena, Yuliya Degtyariova, Andrii Hrybkov, and Sergey Chimshit. "Social and Economic Problems of Entrepreneurship within the Scopes of the National Revenue Strategy for 2024-2030." Economic Herald of SHEI USUCT 19, no. 1 (2024): 41–49. http://dx.doi.org/10.32434/2415-3974-2024-19-1-41-49.

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In today’s operating conditions, Ukraine needs to reduce its financial dependence on partners. The way to do this is to reform the tax and customs policy of Ukraine. The government has proposed a reform concept, which has been brought to public discussion. The concept is the National Revenue Strategy for 2024-2030, which has four areas to reform: tax administration, tax policy, customs administration and customs policy. There, the authors highlight existing problems of entrepreneurship in the conditions of martial law. They have analysed the National Revenue Strategy and measures to reform the

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Amiralieva, Jamila M., and Arbi M. Minaev. "WAYS TO IMPROVE THE SIMPLIFIED TAXATION SYSTEM IN THE RUSSIAN FEDERATION." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 12/6, no. 120 (2021): 62–68. http://dx.doi.org/10.36871/ek.up.p.r.2021.12.06.008.

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The article is devoted to the study of a special tax regime – a simplified taxation system in Russia, which significantly reduces the tax burden of taxpayers in comparison with the generally established taxation system. These measures are being taken by the Government of the Russian Federation to stimulate the development of private entrepreneurship, the withdrawal of income of small enterprises and individual entrepreneurs into legal business from the shadow. The most important problems identified by scientists and experts in the application of special tax regimes are considered.

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Павлова, К. С. "The use of a simplified taxation system by an individual entrepreneur in modern economic realities." Экономика и предпринимательство, no. 1(138) (April 15, 2022): 888–92. http://dx.doi.org/10.34925/eip.2022.138.1.176.

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В статье представлен анализ данных по государственной регистрации ИП в ФНС, рассмотрены особенности применения специального налогового режима - упрощенной системы налогообложения. В статье приведена статистическая информация и ее анализ по налогу, уплачиваемому ИП, в связи с применением УСН в России за три налоговых периода. Выделены меры поддержки ИП, применяющие УСН, в том числе налоговые льготы, отражены основные проблемы налогообложения ИП. The article presents an analysis of data on the state registration of individual entrepreneurs in the Federal Tax Service, discusses the features of th

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Shinkareva, Olga Vladimirovna. "New limits for the application of a simplified tax system: innovations of 2021." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 2 (February 1, 2021): 40–47. http://dx.doi.org/10.33920/med-17-2102-04.

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Article is devoted to the analysis of changes of limit limits of revenues of the organization and number of her workers at which excess the organization loses the right for application of a simplified tax system, the brought Federal law of 31.07.2020 No. 266-FZ “About modification of Chapter 26.2 of Part second of the Tax Code of the Russian Federation and Article 2 of the Federal law “About Modification of a Part the Second Tax Code of the Russian Federation”. Aspects of determination of these limits and their correction for coefficient-deflator are considered. The peculiarities of calculatio

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Yoon, Hyun Seok. "Taxation Issues for Platform Workers." Wonkwang University Legal Research Institute 41, no. 2 (2025): 109–31. https://doi.org/10.22397/wlri.2025.41.2.109.

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Platform workers are a new category of laborers who provide services or labor through digital platforms. They exhibit a dual nature of both autonomy and dependence. While they are typically classified as self-employed under contractual terms, in practice, they are subject to substantial control by platforms through algorithm-based task assignments, performance evaluations, and compensation systems—characteristics similar to those of employees under labor law. As of 2023, the number of platform workers in South Korea is estimated at approximately 2.4 million, accounting for about 8.5% of the to

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Алимирзоева, М. Г. "Problems and ways of improving simplified taxation by small businesses." Экономика и предпринимательство, no. 8(133) (November 16, 2021): 1188–91. http://dx.doi.org/10.34925/eip.2021.133.8.230.

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В данной статье рассмотрены основные актуальные проблемы упрощенного налогообложения для малого бизнеса, которые влияют на развитие экономике в целом. Актуальность темы исследования заключается в исследовании малого предпринимательства в России как сектора российской экономики. На основе существующих достоинств и недостатков системы налогообложения специальных налоговых режимов, выявлены пути их совершенствования. This article discusses the main current problems of simplified taxation for small businesses that affect the development of the economy as a whole. The relevance of the research topi

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Gortsevskaya, Oksana Grigorievna, and Maria Evgenievna Tselik. "Actual problems of the simplified taxation system in Russia." Актуальные проблемы экономики и управления, no. 1 (2022): 56–60. http://dx.doi.org/10.52899/978-5-88303-644-5_56.

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Tuchak, T. V., and O. P. Linnyk. "Directions for Reforming the Simplified Taxation System in Ukraine." Business Inform 3, no. 506 (2020): 306–11. http://dx.doi.org/10.32983/2222-4459-2020-3-306-311.

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Lee, Ha-Jin, and Gee-Jung Kwon. "Policy Suggestions on Simplified Taxation in Korean VAT Law." Korean Journal of Accounting Research 21, no. 4 (2016): 91. http://dx.doi.org/10.21737/kjar.2016.08.21.4.91.

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Martynyuk, Halyna P., and Dmytro I. Podorozhnii. "The Theoretical Tenets of Taxation of the Small Business Legal Entities." Business Inform 9, no. 536 (2022): 96–101. http://dx.doi.org/10.32983/2222-4459-2022-9-96-101.

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The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of e

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