СУЧАСНІ ТЕНДЕНЦІЇ РОЗВИТКУ МАЛОГО ПІДПРИЄМНИЦТВА В УКРАЇНІ

Abstract

The purpose of the article is to statistically assess the internal indicators of small business and analytical confirmation of the identified trends in their development to ensure the objectivity of information flows on the state and role of small business in the economy of Ukraine. A modern feature of the development of entrepreneurship in the economy of Ukraine is the growth of self-employment and mass labor migration. According to the results of the static assessment, it was found that the receipt of foreign currency in the form of remittances of labor migrants became a source of formation of the foreign exchange market, as their size is 30% of revenues from exports of goods from Ukraine. However, the amount of economic losses in the economy of Ukraine due to labor migration is much higher than foreign exchange earnings and is 6% of total sales (goods and services) in Ukraine. Small business accumulated 48% of the total number of employees in the economy of Ukraine, which turned it into a powerful politically and socially influential formation. The economic capacity of the small business remains traditionally low. In the structure of the country's economy, small enterprises (80% of the total number of enterprises) bring only 19% of income to the economy. The burden of the single tax for small enterprises is identical to the burden of paying income tax on medium-sized enterprises, which indicates relatively equal tax conditions for small and medium-sized businesses in Ukraine.