Simple Tax Research Articles

To the legal issues of startups in the conditions of armed aggression of the Russian Federation against Ukraine (Russian-Ukrainian War)

Problem setting. The armed attack of the Russian Federation on Ukraine without a declaration of war, which took place at 5 am on February 24, 2022, at the same time radically changed the entire system of legal relations of our state. The unification of the whole nation (in the political sense of the term) against the unprecedented criminal actions of the “fraternal people” caused a temporary cessation (or modification) of the usual daily work of every citizen, foreigner or stateless person. Undoubtedly, business representatives, including startups, have been providing significant support for the resistance of our state to armed aggression since the first days. Realizing the value of such assistance and the importance of business entities for Ukraine, public authorities have developed and adopted a number of regulations aimed at updating legal relations with such entities. Analysis of resent researches and publications. Issues of startup activity have become the subject of research by such scientists as SV Glebko OV Rozgon, IV Podrez-Ryapolova, AS Petkevich, AV Sherstobitov, IV Yashchyshina and others. Within the framework of this scientific article, the specifics of the activities of startups in a state of martial law caused by an act of armed aggression of the Russian Federation against our state will be studied. The target of research is to study the legal issues of startups in the Russian-Ukrainian war. In this regard, we consider it appropriate in this article to focus on startups that are at the stage of Early Growth, because at this stage the startup acts as an officially registered business entity and, accordingly, it a number of normative legal acts regulating the activity of such subjects are extended. Article’s main body. As we have repeatedly mentioned before, a startup is an innovative idea or a newly created business entity (individual entrepreneur or legal entity). According to the officials of the international ecosystem Startup-Network, the main feature that distinguishes a startup from a normal small or medium enterprise is the mandatory trend of the startup to develop and further transform into a large enterprise. Agreeing with this feature, we consider it appropriate to supplement the characteristics of the startup with another mandatory feature innovation. This feature directly follows from the analysis of the legislation of European countries, international acts, EU documents and reference materials of a number of international organizations. Thus, based on the above mandatory features of startups, it follows that a startup goes through a number of stages of its formation and development. This research will address the issue of startups at the Early Growth stage. At this stage, the startup usually has the status of a small or medium enterprise and needs comprehensive government support. Startups in Ukraine that have faced the problem of fulfilling their commitments can now use the simplified procedure for obtaining a certificate from the Chamber of Commerce and Industry of Ukraine. However, it should be borne in mind that obtaining confirmation of the existence of force majeure does not in itself release you from liability for nonperformance or improper performance of obligations. There is a need to prove a direct and irreversible causal link between such circumstances and the inability to perform duties. In addition, in the field of international relations, it is necessary to take into account the existence of a number of international acts that regulate the consequences of force majeure. Changes in tax legislation concerning startups in the third group of the simplified taxation system are that, on the one hand, the tax burden on the business entity has been reduced, and on the other hand, the frequency of tax revenues has been reduced. Conclusions and prospects of the development. Most startups in Ukraine, which are at the initial stage of launching and selling innovative products on the market, face problems of inability to fully meet their commitments or complicate the process of doing business. Our state creates conditions for simplified implementation of the procedure of releasing startups from liability for non-performance or improper performance of their obligations under contracts, provided that such non-performance is directly related to the existence of force majeure in the form of armed aggression against Ukraine. In addition, the Verkhovna Rada of Ukraine amended the tax legislation, which, in particular, provided support to the largest (third) group of the simplified taxation system and expanded the list of entities that can be included in such a group of taxation. These changes are aimed at encouraging people to do business in this extremely difficult stage of development of our state and creating a foundation for postwar economic reconstruction and revival of Ukraine.

Covid-19 Pandemic and Optimal Debt-to-GDP Ratio Threshold in Sub-Saharan Africa

The empirical data on the effect of a high debt-to-GDP ratio on economic growth is conflicting. The article used the GDP Indicator to investigate the trajectory in the debt-to-GDP ratio in 45 nations in Sub-Saharan Africa during the COVID-19 Pandemic and to determine whether there is a point at which public debt becomes damaging to the region's economy. The major results demonstrated that as long as the economies of Sub-Saharan Africa continue to expand, a high debt-to-GDP ratio is not always negative; in fact, the majority of nations with a debt-to-GDP ratio greater than the 77 percent threshold had increased economic growth. Additionally, the paper discovered that countries in the region may face a high debt-to-GDP ratio as a result of excessive spending prompted by the Covid-19 pandemic, as well as an unpredictable slowdown in economic activity as a result of movement restriction policies imposed by subregional governments. Another intriguing conclusion is that Sub-Saharan Africa's average debt-to-GDP ratio of 56.6 percent in 2020 is much lower than the suggested limit of 77 percent. However, the report advised that governments reduce wasteful spending without jeopardizing the region's economic development rate. Finally, fiscal policies should be accompanied by monetary policies to promote effective public investment, simplified tax expenditures, increased public financial management, and better debt management and transparency.

A Little View of The Indonesian Tax System

Indonesia has come a long way in the last decade to improve its tax system in terms of both revenue generation and administrative efficiency. However, tax revenues are still low at 4,444 due to growing infrastructure spending and the need for social protection. With the exception of the natural resources sector, the best way to increase tax revenues is to expand the tax base and improve tax administration, rather than changing the size of taxes that appear more or less in line with international practice. Possible steps to expand the tax base include accepting more self-employed people in the tax system, targeting employer benefits and benefits, and reducing VAT exemptions. increase. Similarly, broad investment credit is not an ominous way to increase investment incentives over selective tax exemptions. The government plans to promote integration into the tax system in the long run, but the introduction of simplified tax systems to SMEs and SMEs is restricted by the government. Since 2002, tax administration has improved, internal control systems have improved, and administrative decision transparency has improved. New tax audits due to compliance risks in the resource sector, especially in income tax mining, could further improve the management system. This means that Indonesia now has access to international financial markets and a diverse portfolio of resources.

Digital Kazakhstan: achievements of tax administration of the Republic of Kazakhstan in the year of the 30th anniversary of independence

The purpose of the research is to analyze the process of optimizing tax administration processes,determining its performance indicators and tools to influence them. Tax reforms are often the subject ofresearch in this direction. In the article, in the process of research, general scientific methods of cognitionwere used: dialectical, abstract-logical, analysis and synthesis, special research methods: analyticaland graphic approaches. The main results of the research include the following: 1) the scientific views,characteristics of simplified taxation based on the forecast were considered and systematized, and thecriteria for optimizing taxation processes were identified; 2) a model for making decisions on tax preferencesbased on information technologies is considered; 3) a comprehensive analysis of on-line receiptsof relevant information was carried out, which allows its automated analysis in various sections.The practical significance lies in the possibility of using the main conclusions in the activities of taxdepartments in the course of improving the methods and tools of tax administration, organizing interagencycooperation, and improving the quality of tax legislation. A set of traditional and innovative toolsof tax administration, which make it possible to improve its quality and efficiency, are of immediatepractical importance; models for building a tax information space by introducing a digital tax administrationsystem.Key words: tax administration, optimization of taxation processes, tax preferences, electronic digitalsignature.

The implications of book-tax conformity and tax change for the earnings management of Portuguese micro firms

Since 2014, Portugal has a special, optional tax regime for micro firms called the simplified tax regime, which is an alternative to the general tax regime. In the simplified tax regime, income tax is a percentage of specific revenues, which could be seen as an example of lower book-tax conformity. The general tax regime is an example of higher book-tax conformity because tax income is based on accounting income. Using the tax regimes as a proxy of book-tax conformity we study the influence of the different tax regimes on earnings management, as well as whether earnings management in the general tax regime is used to achieve taxable income and reporting goals. We find that firms opting for the simplified tax regime manage earnings less than firms in the general tax regime, and they manage earnings upwards while the latter manage earnings downwards. Furthermore, we conclude that accruals with high book-tax conformity are used to decrease taxable income and those with low conformity are used to increase accounting income. This leads us to conclude that lower book-tax conformity reduces earnings management. This single country case study contributes evidence on book-tax conformity issues.

Специфика и проблемы налогового стимулирования малых ИТ-компаний в России

Since 2021, Russian IT companies have been stimulated by enhanced tax incentives, which allow one to pay corporate income tax only to the federal budget as well as pay social security contributions at a heavily reduced rate. While medium and large businesses get benefits from the new government support, small enterprises are traditionally supported through the simplified taxation system, which offers alternative tax measures. For this reason, the purpose of the article is to identify problems which could arise when new incentives are distributed in the economy. Based on the structure of the IT industry and the conditions of reducing taxes, it is argued that fairness of taxation is broken as small IT (software) companies constitute the majority and, at the same time, have little chance to be included in the tax incentive scope. The new privileges addressed to IT companies actually favor some businesses with high turnovers, and even the favorable simplified taxation system cannot completely eliminate distortions in the tax burden level. Along with this, sub-central governments have a strong motivation to raise their tax revenues within the framework of vertical tax competition. There is a need to make the tax system more neutral as well to harmonize tax regimes, and the article provides relevant proposals.

СПЕЦІАЛЬНИЙ РЕЖИМ ОПОДАТКУВАННЯ ДЛЯ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ ПІД ЧАС ВІЙНИ: НОВІ ПРАВИЛА ОБЛІКУ ТА ЗВІТУВАННЯ

Introduction. The new tax model, which was introduced in Ukraine on April 1, 2022 for the period of martial law, provides for the election of special tax treatment. This is the boldest and most global decision of the state, which will support the domestic economy by developing small and medium-sized businesses, which have suffered greatly from the aggression of the Russian Federation. The introduction of a special tax regime for legal entities and natural persons-entrepreneurs raises many questions for scientists and practitioners that need to be addressed. So, in particular: it is not clear who and under what conditions can choose a special tax regime; how to deal with VAT payers who want to work in a special mode; what taxes are exempt from taxpayers who have chosen a special tax regime; who does not benefit from the special tax regime; what are the features of accounting and reporting on a single tax at a rate of 2%, etc. Purpose. The purpose of the study is to specify the essence of the special tax regime in the economic and legal sphere, to determine the features of its application in terms of accounting and reporting for businesses that have chosen it. Materials and methods. The materials of the study are: 1) regulatory and legal support for regulating the issue of accounting and reporting indicators for taxpayers who have chosen a special tax regime for the period of martial law; 2) works of domestic and foreign scientists conducting their scientific and practical research in the field of accounting, reporting and taxation. The following methods were used in the process of scientific research: theoretical generalization and grouping (to determine the conditions of business entities on the simplified tax regime), formalization, analysis and synthesis (to form the basic rules of accounting and reporting for taxpayers who have chosen the simplified regime taxation); logical generalization of results (formulation of conclusions). Results. The scientific article reveals the features of accrual and payment of the single tax at the rate of 2% in terms of determining the conditions of stay on a special tax regime from April 1, 2022; identified the advantages and disadvantages of a special tax regime; issues related to accounting and reporting on the single tax at the rate of 2% are outlined; analyzed changes in the current tax legislation on the issue of conducting factual and in-house inspections by fiscal authorities for the period of martial law in Ukraine. Discussion. Further research is proposed to focus on improving the methods of accounting for income of economic entities that have chosen a special tax regime, their taxation and reflection in tax reporting

ОПОДАТКУВАННЯ МАЛОГО БІЗНЕСУ В УКРАЇНІ: РЕАЛІЇ СЬОГОДЕННЯ ТА ПЕРСПЕКТИВИ

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.

Actual problems of the simplified taxation system in Russia

Actual problems of the simplified taxation system in Russia

Key features and prospects of automatic simplified taxation system in agricultural formations

Key features and prospects of automatic simplified taxation system in agricultural formations

Малий і середній бізнес: адаптація та державно-приватне партнерство в умовах світових криз

The aim of the study is to form an optimal algorithm of actions for the use of the instrument of public-private partnership in conditions of martial law and emergency. The formed algorithm will provide an opportunity to independently and promptly determine the application of a preferential taxation rate to entrepreneurial entities of small and medium-sized business (hereinafter referred to as the EE SMB). The importance of public-private partnership for EE SMB in a state of emergency through the application of a preferential taxation rate has been determined. The practices of applying a preferential taxation rate is investigated. The taxation systems provided for by the Tax Code of Ukraine for EE SMB, in particular for individual entrepreneurs, are presented. The conditions of different groups of the simplified taxation system are detailed in accordance with the latest changes in legislation. A detailed algorithm of actions for EE SMB on the transition to the application of a preferential rate in accordance with the current legislation has been compiled and substantiated. An example and procedure for filling out a request for the use of simplified taxation system for the application of a 2% preferential rate of a single tax on taxpayer’s income for a month are considered. The peculiarities and conditions for filling out such a request for its successful adoption by the state tax service are detailed. A comparison of the conditions of stay on the simplified taxation system at the rate of 5% and at the rate of 2% for EE SMB under martial law is made. An example of a completed tax return of a single tax payer of the third group for the period of martial law / state of emergency in Ukraine is given. A step-by-step visualization of filling in both the application and the declaration in accordance with the terms of tax legislation is presented. A comparative analysis was carried out on the periods of payment of the single tax at the rate of 5% and at the rate of 2%. The implementation of the algorithm is carried out on the example of an individual entrepreneur on a simplified taxation system, which is a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The article discusses possible directions of work of tax authorities on the terms of public-private partnership under quarantine restrictions and martial law.

ОБЛІК І ОПОДАТКУВАННЯ ОПЕРАЦІЙ З ДАВАЛЬНИЦЬКОЮ СИРОВИНОЮ В АГРАРНИХ ПІДПРИЄМСТВАХ

The article determines that a large number of agricultural enterprises have sufficient capacities for the processing of agricultural products. The essence of transactions with raw materials from Davanytsia that can be carried out by agricultural enterprises is considered. It has been established that operations with raw materials from Davanytsia are a specific type of economic operations, which involve the transfer of raw materials to an agricultural enterprise for processing without the transfer of ownership. It was determined that the specified operations are carried out on the basis of contracts between the customer (provider of raw materials) and the processor. The authors highlight the main stages of the processing process: transfer of raw materials, processing, transfer of finished products, payment for processing services. The article defines the contractual principles of transactions with raw materials and the constituent elements of contracts for the processing of raw materials. The need for documentary support for each technological stage of providing services for processing agricultural products on the basis of the given conditions is substantiated. This made it possible to present options for documenting the investigated operations at each stage of their implementation. The authors have identified a list of accounting accounts that can be used to display operations for processing raw materials for the customer and the service provider. The article provides the correspondence of accounts for accounting for the processing of agricultural products on the terms of the contract for all participants of the specified relationship. The authors presented the procedure for accounting for value added tax under the condition of drawing up tax invoices. Relying on the requirements of the Tax Code of Ukraine, the authors determined the peculiarities of tax assessment during the implementation of the investigated operations under the conditions of application of the general and simplified taxation system. The authors justified the need for the development of internal accounting regulations by the agrarian enterprise regarding the investigated operations.

PROSPECTS FOR THE DEVELOPMENT OF THE SIMPLIFIED TAXATION SYSTEM IN UNCERTAINTY CONDITIONS

The article investigates the peculiarities of the simplified taxation system in Ukraine and the main changes that were caused by the beginning of the war. It was determined that such a system has several shortcomings that affect the single tax's fiscal, regulatory and incentive efficiency. Nevertheless, the simplified taxation system plays a crucial role in the development of the direct entrepreneurial activity, which directly impacts the level of technological, investment and economic development of the country, as entrepreneurs are the driving force behind the development of IT, trade and services. Based on the analysis of tax changes in the direction of the simplified taxation system and experts' opinions on their appropriateness and vice versa, we believe that such a system is necessary for the functioning of the current small and medium-sized businesses. In the case of increasing tax rates or changing tax objects, it can contribute to the shadowing of business. Especially the issue of abandonment of the simplified taxation system cannot be raised in the current military conditions when one of the important items of budget formation is the voluntary payment of the single tax by entrepreneurs. That is, the practical analysis of the application of permitted tax mechanisms to minimize tax payments during the war made it possible to summarize the simplified taxation system's shortcomings and propose appropriate recommendations that will increase the fiscal and stimulating effect of the single tax. The identified recommendations will ensure the filling of the budget by introducing a progressive single tax rate, providing for a separate taxation group for IT specialists, controlling the legality of the use of benefits provided for the period of war, etc. At the same time, the stimulating function of the single tax is possible due to free consultations (the need for which was proved by the Google Trends tool), the launch of social media, and the increase of additional opportunities for expanding activities for all areas of economic activity. We believe that the implementation of the proposed recommendations will stimulate the further development of small and medium-sized businesses.

ФІНАНСОВА ТА ПОДАТКОВА ЗВІТНІСТЬ УКРАЇНСЬКИХ ПІДПРИЄМСТВ ПІД ЧАС ВОЄННОГО СТАНУ

During the period of martial law in Ukraine, most business entities did not stop their activities or resumed them after a short break. The domestic economy must function, and the state budget must be constantly replenished so that Ukraine can defeat the aggressor as soon as possible. Most companies calculate and pay taxes and fees on time, keep accounting records and prepare financial statements. Individual enterprises, in addition to annual financial statements, are required to prepare and submit interim financial statements to certain users during the reporting calendar year (quarterly, halfyearly, nine months). The issue of the composition and terms of submission of interim and annual financial statements by domestic enterprises that have chosen the general or simplified taxation system under martial law remains unresolved. The procedure for compiling and submitting tax reports to fiscal authorities during the war needs to be clarified. Goal. The purpose of the study is to reveal the theoretical and practical aspects of the preparation and submission of financial and tax reporting by domestic companies in the conditions of martial law. Materials and methods. The methodological basis of the study is the dialectical theory of cognition, a systematic approach to the study and improvement of provisions on the organization and methodology of financial and tax reporting by enterprises during the martial law in Ukraine in order to meet the information needs of interested stakeholders. The methods of generalization, comparison, analysis, synthesis, induction and deduction were used in the process of substantiating the terms of submission of interim and annual financial and tax reports of enterprises during the war in Ukraine. The results. The scientific article reveals the peculiarities of financial and tax reporting under martial law conditions, in particular: the composition and terms of submission of interim financial reporting are revealed; defined deadlines for reporting and paying income tax by companies subject to the general taxation system; clarified issues in the part of the display in the tax reporting of software and PC with VAT regarding transactions for the supply of goods (services) in the customs territory, in the mode of export, import, re-export, re-import, temporary export of goods, etc.; generalized information on tax reporting by business entities that have chosen a simplified taxation system at the rate of 2%; outlined changes in the part of forming and submitting special reports to the supervisory authorities on the ESR, personal income tax and military duty.

СОВЕРШЕНСТВОВАНИЕ СИСТЕМЫ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ ДЛЯ СУБЪЕКТОВ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА

The article discusses new special tax regimes that are being implemented as an experiment in the taxation system of small businesses and are designed for a ten-year period. We are talking about the “Professional Income Tax” regime for individuals and individual entrepreneurs: its attractiveness exceeded all expectations, covering more than 6 million self-employed. Another regime is an improved version of the simplified taxation system, which provides for zero payments of insurance premiums and exemption from tax reporting and calculations on insurance premiums. The calculations confirming the financial efficiency of the use of the automated simplified taxation system in comparison with the traditional one are presented.

ВІДОБРАЖЕННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ У ПРОГРАМНОМУ ПРОДУКТІ BAS

Introduction. The introduction of a single tax rate of 2% under martial law conditions led to the emergence of new requirements for the software's ability to reflect the above changes introduced by the Tax Code of Ukraine. Today, the use of software products by business entities for the purpose of displaying accrued taxes and fees in the accounting system outlines new horizons in terms of their capabilities. Transforming the capabilities of software products to meet today's changing requirements aims to automate those areas of accounting that primarily relate to the payment and calculation of relevant national and local taxes and fees. Such a software product can be «BAS Accounting» (hereinafter – BAS) from the developer of Business automation software. Purpose. The purpose of the article is to provide practical recommendations for displaying the simplified taxation system in the BAS software product. Results. As a result of the conducted research, we can come to the conclusion that we considered the procedure for displaying the simplified taxation system in the BAS software product, namely, the payer of the single tax of the third group (2%). The above-mentioned software product enables business entities to adapt the proper display of single tax calculations in the accounting system, and therefore can be recommended for use by all single tax payers, both individuals and legal entities. Discussion. In further scientific research, it is suggested to focus attention on the debate on the abolition of the simplified taxation system, and especially on the third group of single tax payers, who are taxed at the rate of 2%, because such a taxation system significantly reduces income to the state budget in the form of income tax, as well as income tax added value, and this, in turn, leads to an increase in the country's state budget deficit.

Теоретичні постулати оподаткування юридичних осіб суб’єктів малого бізнесу

The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of enterprises, and the development of new tax instruments and the construction of a comprehensive system for taxation of small businesses will allow small businesses, including legal entities, to pay tax liabilities at the lowest cost. Taxation of small business enterprises can be considered in different interpretations: political (development of territories), sociopolitical (revival of the middle class), social (increase in jobs and incomes), and economic (creation of GDP). Thus, the interpretation of the essence of taxation of small businesses can be considered from the standpoint of a triune approach that characterizes it as a phenomenon, process, and system. It is argued that the organization of taxation through the payment of a single tax by a legal entity can be divided into six stages which include: choosing the form of taxation and submitting an application for registration; determining the amount of income that provides an opportunity to become a single tax payer; obtaining a permit document – an extract from the register; declaration and payment of a single tax for the formation of the revenue part of the local budget. It is stipulated that the formation of the tax control system and its periodicity depends on the degree of risk of the activities of single tax payers.

АЛГОРИТМ СКЛАДАННЯ ПОДАТКОВОЇ ДЕКЛАРАЦІЇ ПЛАТНИКА ЄДИНОГО ПОДАТКУ В УМОВАХ ВОЄННОГО СТАНУ

Introduction. Traditionally, the introduction of new taxes (for example, 2% of the single tax) led to the need to approve the appropriate form of tax declaration for both individuals and legal entities. It happened this time as well. The form of the tax declaration of payers of the single tax of the third group for the period of martial law and state of emergency in Ukraine was approved by the order of the Ministry of Finance of Ukraine dated April 26, 2022 No. 124 "On approval of the form of the tax declaration of the payer of the single tax of the third group for the period of martial law and state of emergency in Ukraine ". In general, the tax declaration of taxpayers of the single tax of the third group has a very simplified form, which consists of three parts and two appendices. At the same time, it is necessary to have an appropriate set of tools to correctly fill in the relevant lines of such a tax declaration. Such a tool can be an algorithm for drawing up a tax declaration of a single tax payer under martial law. Purpose. The purpose of the article is to develop an algorithm for drawing up a tax declaration of a single tax payer under martial law. Results. In the course of the research, the procedure for filling out the tax declaration of single tax payers under martial law conditions was identified. The proposed algorithm for filling out the lines of such a declaration made it possible to make it correctly, which in turn will be useful for all legal entities that prepare such a tax declaration, and the proposed algorithm will be useful for the authorities of the State Tax Service of Ukraine when conducting inspections of single tax payers. Discussion. In further scientific research, it is proposed to focus attention on the discussion regarding the study of the feasibility of the existence of a simplified taxation system, which on the one hand is a catalyst forthe development of small businesses, and on the other hand is a tool for minimizing tax payments to the state budget.

Local budget expenditures through the prism of the war in Ukraine

The war in Ukraine significantly affected the financial and economic situation of communities, which affected the execution of local budgets. Therefore, the problems of improving the tools for the implementation of budget policy at the local level are being updated. The purpose of the article is to conduct a problem-oriented analysis of the current practice of executing local budgets and financing expenditures in the conditions of Russia's armed aggression in Ukraine. A problem-oriented analysis of the implementation of the local budget of Ukraine in the conditions of Russia's military aggression in Ukraine is carried out. Legislative initiatives related to the implementation of the budget process at the local level are analyzed. The surplus of consolidated local budgets for five months of 2022 is revealed. On the basis of the analysis, the following factors were singled out among the important ones for the implementation of planned indicators at the base level: consumer inflation, the growth of personal income tax (including due to the increase in payments to military personnel), the expansion of the system of simplified taxation, the cancellation of the reverse subsidy. Attention is focused on the significant reduction of local budget expenditures, especially development expenditures and the consequences for the development of communities. The article outlines the following problematic issues of the functioning of local self-government today: filling of local budgets, spending, and social support for the needs of internally displaced persons and their integration into new communities. The opinion about the expediency of increasing the expenditures in war conditions and providing benefits is substantiated taking into account the type of territory (depending on the course of hostilities). The need to improve the mechanisms of budgetary equalization of territories is emphasized.

ВИЯВЛЕННЯ ПЕРЕДУМОВ КОМПЛЕКСНОГО ЗАСТОСУВАННЯ РЕЄСТРАТОРІВ РОЗРАХУНКОВИХ ОПЕРАЦІЙ ЯК ЗАСОБУ ОБЛІКУ, КОНТРОЛЮ ТА ОПОДАТКУВАННЯ

The article identifies the role of small and medium-sized businesses in the successful development of the country's economy. The procedure for legislative consolidation of the obligation to conduct cash transactions through the registrar of settlement transactions has been established. Arguments of opponents of mandatory fiscalization in Ukraine are presented (impossibility of achieving a positive effect from total registration of settlement operations, confirmed by analysts and economists, increasing the cost of doing business, creating additional corruption risks, leveling the positive effect of simplified taxation). The relaxations on fiscalization adopted for entrepreneurs for 2020-2021 have been studied. Statistical data on cash register registration in 2022 are analyzed. Identified categories and activities of entrepreneurs who do not fall under fiscalization (entrepreneurs-payers of the single tax in the first group, the sale of goods of their own production, entrepreneurs living in rural areas, etc.). The etymology of the concepts of autonomous and software registrars of settlement operations is studied. Their comparative characteristics are carried out. The order of registration of autonomous and software cash registers is determined. It is established what are the shortcomings of the autonomous cash register and how they can be eliminated. The problems faced by entrepreneurs when using registrars of settlement operations are studied: the possibility of reaching and exceeding the limit, the mandatory availability of primary documents, determining the registration address of the cash register, interruptions in the fiscal server. The positive consequences of fiscalization have been established. The degree of responsibility for violation of the legislation on registration of settlement operations is determined. The possibility of reducing the responsibility by adopting a new bill, which at the time of the study is under consideration in the Verkhovna Rada of Ukraine after the introduction of the proposed amendments.