Analytical metrics of individual entrepreneurs as an indicator of the effectiveness of their taxation

Abstract

The paper indicates that individuals are part of an important warehouse economic system, which contributes to the stable and sustainable economic development of the region through the implementation of such functions: creation of workers, incentives promotion of economic growth, promotion of innovation, development of local communities, ensuring competition, filling the budget , flexibility and adaptability to the smallest market minds, fostering the development of an entrepreneurial spirit. The concept of “analytical metric” is used for the identification of descriptive statistics, indicators or indicators of the activity of physical characteristics of employees, which is used for a quick and clear description of the study of indicators of the effectiveness of their application. The analytical metrics system has 15 indicators, and they have been diagnosed: dynamics of the number of PPE, structural dynamics of individual entrepreneurs per article, dynamics of income of individual entrepreneurs, tax payments of individual entrepreneurs, tax revenue - net, income per enterprise, tax payment per enterprise, tax payment of individual entrepreneurs for claims to the State and municipal budgets, the specific weight of the tax debt of PPE for obligations to local budgets s, tax revenue - gross, the number of open and closed PPE, as well as the relationship between them, distribution of PPE according to the use of taxation systems, distribution of the number of new PPE by types of economic activity, distribution of the number of new PPE by region, transaction costs of carrying out the PPE tax policy. A number of measures have been proposed at the level of the national and regional economy, as well as reforming tax legislation and strengthening tax discipline, to increase the effectiveness of taxation of PPE. It is proposed to reduce the tax burden - gross; carry out work to reduce the tax debt by explaining the principles of voluntary tax payment by the tax authorities; to implement local programs to support and develop entrepreneurship with a low rating of entrepreneurial potential, to reform the system of simplified taxation of sole proprietorships.