ЄДИНИЙ ПОДАТОК ТА ЙОГО РОЛЬ В СУЧАСНОМУ ПІДПРИЄМНИЦЬКОМУ ПРОСТОРІ

Abstract

The development of small business in Ukraine is one of the priority areas of regional policy in both individual regions and the country as a whole. Because it involves a number of issues, not only economic but also social. Therefore, entrepreneurship itself should become the basis for the formation of the regional structure of the local economy, taking into account the peculiarities of socio-economic development of each region. Domestic business entities are created and carry out further economic and financial activities in accordance with Ukrainian legislation. In most countries, small businesses play an important role in the national economy, sometimes providing a larger share of gross domestic product than corporations, holding companies and other large enterprises. Given the significant role of small business, the issues of state support, appropriate regulatory support, taxation, simplification of requirements for doing business and reporting are currently very relevant. The article analyzes the trends of small business development in the transformation of tax legislation, assesses the level of fiscal efficiency of the single tax and identifies prospects for small business development based on foreign experience. The results of the analysis revealed the main problems of small business development, such as: imperfect tax legislation, introduction of new fiscal technologies, monopolization of business, lack of start-up capital, lack of qualified staff, lack of practical skills of entrepreneurship in business, underdeveloped infrastructure for small business support and development. high level of corruption. The main directions of small business development in Ukraine are determined. These include: organization of financial support and assistance to small businesses, organization of a separate branch of the executive branch, which would deal exclusively with small business, creating information and human resources, creating specialized advisory centers to provide information to entrepreneurs, improving educational programs and business, organization of training programs.