Теоретичні постулати оподаткування юридичних осіб суб’єктів малого бізнесу

Abstract

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 enterprises, and the development of new tax instruments and the construction of a comprehensive system for taxation of small businesses will allow small businesses, including legal entities, to pay tax liabilities at the lowest cost. Taxation of small business enterprises can be considered in different interpretations: political (development of territories), sociopolitical (revival of the middle class), social (increase in jobs and incomes), and economic (creation of GDP). Thus, the interpretation of the essence of taxation of small businesses can be considered from the standpoint of a triune approach that characterizes it as a phenomenon, process, and system. It is argued that the organization of taxation through the payment of a single tax by a legal entity can be divided into six stages which include: choosing the form of taxation and submitting an application for registration; determining the amount of income that provides an opportunity to become a single tax payer; obtaining a permit document – an extract from the register; declaration and payment of a single tax for the formation of the revenue part of the local budget. It is stipulated that the formation of the tax control system and its periodicity depends on the degree of risk of the activities of single tax payers.