Simplified Taxation System Research Articles

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.

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.

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.

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.

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.

ПОДАТКОВО-ОБЛІКОВІ АСПЕКТИ ДІЯЛЬНОСТІ ФІЗИЧНИХ ОСІБ-ПІДПРИЄМЦІВ

Small business is the driving force of the economy. The main part of it is occupied by individual entrepreneurs. In Ukraine, all types of activities are divided into twenty-one sections. In some of them there are from 1 to 7 types of activities, and in one – 24. However, the variety of activities is not related to the number of entrepreneurs who plan to run their business in them. The main sections chosen by business entities in 2022 are trade and information technology. Both activities do not require significant investments. Entrepreneurs are more sensitive to changes in the economy than legal entities, which have formed certain reserves to work in an unfavorable period. Since 2021, there has been a downturn in the economy due to quarantine and subsequent military actions, which has led to a decrease in business activity of business entities. Having analyzed the statistical data, it was found that most entrepreneurs choose the simplified taxation system without VAT registration. This is due to the simplicity of calculating the single tax (or payment of a fixed amount set by local AHs for different types of activities) and reporting, which shows only income without taking into account expenses. The amount of the single social contribution depends only on the minimum wage and the rate of this fee, which has not changed for a long time. Despite the chosen system of taxation, the current legislation provides that reporting is based on accounting data. Therefore, entrepreneurs are obliged to keep records of their activities in an arbitrary or legally approved form. The orders of the Ministry of Finance in 2021 approved the forms of inventory accounting for VAT payers (single tax at the rate of 3%) and entrepreneurs who sell medicines, goods for which a guarantee in use and jewelry. Also, the form of accounting of income and expenses is provided for entrepreneurs on the general taxation system and persons engaged in independent professional activities. The advantages of the general system of taxation for entrepreneurs is the possibility not to pay the unified social tax in unprofitable months, but such a month will not be counted when determining the length of service. Entrepreneurs on the simplified taxation system have restrictions on the number of employees. Regulation of their remuneration for both entrepreneurs and legal entities is the same. In the general system of taxation, the availability of primary documents for their purchase and payment is required to confirm the expenses incurred in the activity. The calculation of the financial performance of entrepreneurs only by the balance of funds on the account is considered incorrect, as it does not take into account the main economic categories – income and expenses.

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

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.

СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ ЯК ЕЛЕМЕНТ ПОДАТКОВОГО СТИМУЛЮВАННЯ СУБ’ЄКТІВ АГРАРНОГО ВИРОБНИЦТВА

An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax incentives mechanism for the agricultural sector is an effective tax administration, through which the resistance and stability of the tax system is ensured. The main assignment of the current tax tools for encouraging economic sectors has been formed, which is defined as monitoring of the incentives effectiveness. The influence on the taxation of business entities in the agricultural sector, which is reflected in the administration and management of the tax system, in particular, the application of digital technologies, has been determined. It is noted that the introduction of digital technologies into the taxation provides the capacity for monitoring has increased due to the increase in technology, hardware and software for inspection, processing, transferring and analyzing information with a decrease in human participation and an increase in the objectivity of control. Moreover, the strategy of tax incentives for the growth of the agricultural sector, which should be introduced into the national tax system, is of great importance in the taxation of economic entities in the agricultural sector of the economy. A mechanism for taxation with flat tax was created, in which the entire amount of the tax liability remained at the disposal of the agricultural enterprise and was directed to expanded reproduction. It is determined that an important prerequisite for improving tax incentives for the agricultural sector is the effective land use by business of all forms of management. It was also proposed to use the increase coefficients for the land (single) fourth group of tax for the misuse of agricultural land.

ПРОТИДІЯ ЗЛОВЖИВАННЮ У ПОДАТКОВИХ ВІДНОСИНАХ ЯК ЗАХИСНИЙ МЕХАНІЗМ СПРАВЕДЛИВОГО ОПОДАТКУВАННЯ

The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.

Legal justification for the introduction of a simplified taxation system

Legal justification for the introduction of a simplified taxation system

СПРОЩЕНА СИСТЕМА ОПОДАТКУВАННЯ, ОБЛІКУ ТА ЗВІТНОСТІ СУБЄКТІВ МАЛОГО ПІДПРИЄМНИЦТВА: СУЧАСНИЙ СТАН ТА ОСОБЛИВОСТІ ОПОДАТКУВАННЯ

Анотація. Розглянуто і досліджено сучасний стан й особливості сплати податків суб’єктами бізнес-підприємцями, які застосовують спрощену систему оподаткування, обліку та звітності в Україні як особливого податкового режиму, що впроваджений для зниження податкового тиску й стимулювання і мотивування розвитку вітчизняного бізнесу. Розглянуто два аспекти управління оподаткуванням в контексті регулювання розвитку малих і середніх підприємств та основну нормативно-правову і законодавчу базу з обраної тематики дослідження. Установлено, що в сучасному податковому світі існує чотири групи платників єдиного податку згідно із спрощеною системою оподаткування, обліку та звітності в Україні. Окреслено основні економічні засади ведення обліку доходів підприємців, що застосовують спрощену систему оподаткування, обліку та звітності, терміни сплати податків і порядок подання фінансової звітності 2021 року. Проаналізовано рентабельність операційної діяльності та діяльності підприємств за видами економічної діяльності 2020 року, що застосовують спрощену систему оподаткування, обліку та звітності й податкові надходження сум єдиного податку та податку на прибуток до державного бюджету протягом 2015—2020 років. Охарактеризовані головні переваги і недоліки в застосуванні спрощеної системи оподаткування, обліку та звітності в Україні, які притаманні досліджуваній системі оподаткування в сучасному вітчизняному інтеграційному конкурентному економічному просторі. За результатами проведеного дослідження зроблено висновки про необхідність удосконалення спрощеної системи оподаткування, обліку та звітності за рахунок усунення недоліків унаслідок внесення податкових змін у законодавство, що регулює сферу спрощеної системи оподаткування, наприклад через зменшення відсоткової ставки єдиного соціального внеску. Ключові слова: підприємство, оподаткування, облік, звітність, єдиний податок, фізична особа. Формул: 0; рис.: 0; табл.: 4; бібл.: 12.

PECULIARITIES OF FORMATION AND REPORT SUBMISSION BY FARMS

The article reveals the role, significance, features of the formation and submission of reports by farms. Attention is drawn to the fact that at the present stage the problems of transformation of the domestic agricultural sector are intensifying. Farming is considered one of the most common forms of entrepreneurial activity in the agricultural sector. In an uncertain, ever-changing environment, the effective functioning of an enterprise often depends on the ability to develop and implement creative management decisions based on analytical information. In order for all farm reporting to be as useful as possible, it should be simpler in structure and order of filling and at the same time – concise. The composition and reporting structure of farms depends on the one hand on the types of accounting, and on the other – on the information needs of users. In addition, the organizational and legal form of the entity and the form of accounting should be considered. If the farm is established in the form of a legal entity, it is subject to the requirements of mandatory accounting. The peculiarities of the organization of farm accounting and reporting are determined. It is noted that in addition to the volume of activity, other factors also influence, among which it is worth noting the specialization, the number of business transactions, the system of taxation of the farm. The specifics of financial and statistical reporting of farms as legal entities and natural persons-entrepreneurs are revealed. A farm as a legal entity compiles the same reports as a regular agricultural enterprise. A farm (natural person-entrepreneur) prepares reports as an ordinary natural person-entrepreneur. Peculiarities of formation and submission of tax reporting are investigated. If the farm is on the general system of taxation, it is obliged to file a declaration of income tax (the form approved by the order of the Ministry of Finance dated 20.10.2015 № 897 as amended). Taxpayers who are registered during the reporting (tax) year (newly created) pay income tax on the basis of an annual tax return for the period of activity in the reporting (tax) year. If the farm is on a simplified taxation system, it will submit, depending on the selected group, either a declaration of a single taxpayer of the third group (legal entity), or a declaration of a single taxpayer of the fourth group (form of declaration approved by order of the Ministry of Finance from 19.06.2015 № 578 with changes). It is established that farms that own or rent wells and are required to report in accordance with IFRS. Such reporting is subject to publication together with the auditor's report on its website (in full). The impact of qualitative characteristics of reporting and the principles of its formation on the completeness of economic processes and features of economic activity in the reporting system.

TAX AND ACCOUNTING SYSTEMS OF SMALL AGRICULTURAL EN-TERPRISES IN THE CONDITIONS OF EUROPEAN INTEGRATION

Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.

The role of taxes in the formation of the economic security of the region

The article analyzes the impact of changes in the regional legislation of the constituent entities of the Russian Federation in terms of the provision of tax benefits under the simplified taxation system on the number of small and medium-sized businesses, as well as on the level of shortfall in budget revenues. The approaches of the regions of the Russian Federation to the provision of tax incentives are considered. The influence of tax revenues from the simplified taxation system on the level of economic security of the region is substantiated.

SIMPLIFIED TAXATION SYSTEM OF SMALL BUSINESS ENTITIES AND PROSPECTS OF ITS FURTHER DEVELOPMENT IN UKRAINE

The article deals with ways to improve the simplified system of taxation of small business in Ukraine. Specific recommendations and suggestions are highlighted in order to enhance the support of small business entities.