TAXATION OF SMALL BUSINESS: NORMATIVE ORGANIZATIONAL ASPECT

Abstract

Goal. The paper is devoted to the review of the vectors of small business development in Ukraine in the context of harmonization of legislative requirements regarding tax regimes and state support of entrepreneurial activity. Methods. In order to solve the problems of such a type, we have proposed to apply a systematic approach, the methods of generalization and comparison in the work. Results. The paper deals with the current normative base concerning the classification of small business entities and their taxation regimes. We have generalized foreign experience in applying preferential taxation conditions and other means of state support for this sector of the economy. We have revealed that on the way to harmonization of domestic legislation in accordance with the European requirements, it is necessary to specify the criteria for assigning the corresponding category to business entities, and the direction of financial state support for small business. Scientific novelty. We have proposed the component model of taxation of small businesses in Ukraine, which consists of the following components: normative at the level of which special tax regimes and methods of state support for small businesses are formed; fiscal where the directions of tax work in the field of simplification of tax collection are formed; organizational-functional which is organized accounting for tax calculations at the level of a specific subject of entrepreneurship. Practical significance. The introduction of the proposed model of taxation of small businesses aims at developing, at the level of legislation, requirements for simplifying the tax collection and accounting system, enabling entrepreneurs to concentrate financial and labor resources directly on fulfilling their functional objectives. Such a vector of small business development will contribute to the improvement of the economic situation in the country.