The specifics of the simplified tax system for small businesses have been identified. Much attention is devoted to the analysis of a single tax for small businesses. In particular, the shortcomings of the single tax are given; the criteria and order of determining a single tax payer have been...

В статье рассмотрены особенности влияния учетной политики на определение налогооблагаемой базы по единому налогу, поэтому ее разработке на предприятии следует...

В статье обращается внимание на проблемные аспекты налогообложения, установленные государством для администрирования единого налога в результате постоянных и...

Analysis of the simplified form of accounting with taking into consideration of the latest changes of the legal rules is presented and the peculiarities of the technology of accounting process in connection with putting into operation of Tax Code of Ukraine are investigated in the article. The...

Стимулирование развития малого и среднего бизнеса возможно специальными методами налогового регулирования в регионах. В связи с этим актуально исследование...

Статья посвящена актуальной теме детенизации оборота предприятий сферы информационных технологий. В Украине IT-сфера является инновационной,...

The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers...

The goal of the article is assessment of influence of the tax factor upon activity of small enterprises under conditions of changing the tax legislation. Analysing, systemising and generalising scientific works of many scientists and also the legislative base on the issues of taxation of small...

In a federation, where different levels of government tax the same base, one can observe two types of externalities: a horizontal externality, working among jurisdictions of the same hierarchical level and leading to tax rates that are suboptimally low; and a vertical externality, working...