ОПОДАТКУВАННЯ МАЛОГО БІЗНЕСУ В УКРАЇНІ: РЕАЛІЇ СЬОГОДЕННЯ ТА ПЕРСПЕКТИВИ

Abstract

The article considers the current system and the main changes in the taxation of small businesses under martial law. The negative factors of doing business are identified, among which dominate: fiscal pressure and high taxes, low purchasing power, rising prices, restrictive quarantine measures. The main threats and financial risks of the functioning of small businesses under martial law are indicated. The main consequences of military aggression on the development of small business are outlined. Attention is focused on the priority of tax incentives to stimulate the development of small business as the basis for stabilizing the national economy. Alternative systems of taxation of small businesses in accordance with the Tax Code of Ukraine are considered. The priority of the simplified system of taxation for small businesses is determined, the advantages of which are simplification of the procedure for calculating and administering the single tax, granting the right to choose the status of VAT payer. The fiscal importance of the single tax in the context of regional development is proved. The dynamics and structure of single tax revenues to local budgets are presented. It is established that the main payers of the single tax are individuals – entrepreneurs. The main tax innovations during the martial law in Ukraine are systematized and their fiscal consequences are presented. It is determined that the introduction of a special regime of the simplified taxation system with the payment of a single tax at the rate of 2% has certain benefits and risks for the implementation of effective activities of small businesses. It has been established that the simplified taxation system should be aimed at both the activation of small businesses and further financial support of local budgets. The main proposals for improving the simplified taxation system are presented and it is recommended to introduce tax preferences for small businesses in the context of determining the maximum amount of income received and differentiation of single tax rates for certain categories of small businesses in the implementation of strategic and socially important activities. The necessity of introducing special regimes of taxation of certain business entities by value added tax with the use of the experience of the European Union countries was noted.