СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ: СУЧАСНИЙ СТАН, ПЕРЕВАГИ, НЕДОЛІКИ ТА ПЕРСПЕКТИВИ

Abstract

UDC 336.2; JEL Classification: H 30Purpose. Investigation of the peculiarities of the enterprise different taxation systems functioning. Formation of actions algorithm for enterprise when choosing an effective taxation system in accordance with the main activity aspects. Methodology of research. Analysis and synthesis methods, logical analysis method were used during the study. Research information resources were electronic information resources and periodical material. Results. Today there is a rather exhaustive list of applying conditions of different taxation systems according to the peculiarities of a enterprise functioning. However, the choice a general or simplified tax system has certain advantages, disadvantages, and consequences. The main advantages of the general system of taxation: taxation solely the financial result of the enterprise; reduced tax rate at dividend payment; no need for quarterly income control; lack of restrictions for expansion of activities; no restrictions on the number of employees; no restrictions at the choice of activity kind. The benefits of applying a simplified tax system are a significant reduction in the tax list; significant simplification of accounting and reporting; the right not to use RST; the right to choose whether or not to pay VAT; payment of the fixed tax in the first and second group, regardless of the actual level of profitability and income, if the activity is highly profitable. Therefore, at choice of taxation system, the business owner should analyze the type of activity, the need to use barter operations, netting, the need to use hired labor, seasonal fluctuations in the income volume, the level of enterprise profitability, should formulate a tax burden forecast for each taxation system. Originality. The list of disadvantages and advantages of different systems of enterprise taxation is determined. The algorithm of the enterprise actions at the choice of the optimum tax system is formed. Practical value. The findings will be able to use by researchers, business owners, and executives at selection of an effective tax system.