СУБ’ЄКТИ МАЛОГО ПІДПРИЄМНИЦТВА: ОПОДАТКУВАННЯ ТА ОРГАНІЗАЦІЯ ОБЛІКУ

Abstract

The goal of the article is to disclose the issues of taxation and organization of accounting for small business entities. To achieve this goal, the tools of scientific research are used, namely: analysis and synthesis, induction and deduction (when stating an objective); comparison, systematization and theoretical generalization (when determining the criteria for the division of business entities into micro, small, medium and large enterprises; when choosing taxation system, disclosing the organization of accounting); logical generalization (to justify the relationship between the choice of the organizational and legal form of business, the tax system and the organization of accounting); tabular method (for rational, compact, visual presentation of research material). Criteria for dividing business entities into micro, small, medium and large enterprises are determined. It is found that small business entities can independently choose either a simplified or a general system of taxation, taking into account their advantages and disadvantages. The results of the analysis of the organization of accounting have shown that natural persons-entrepreneurs organize and conduct it using no special form electronically or on paper. At the same time, the organization and maintenance of accounting for legal entities are clearly regulated by current laws and standards. It is recommended to review the requirements for the organization of accounting for compliance with the needs of information support of users, as well as to consider the possibilities of simplification, unification and standardization in the organization of accounting, and to make appropriate changes in the legal field. It is proven that the understanding and consideration of small businesses by the relationship between the choice of the organizational and legal form of business, the tax system and the organization of accounting in decision-making will ensure their successful operation. Prospects for further research are identified, namely the justification of criteria for selecting the optimal tax system and software products for accounting by small business entities.