Теоретичні та прикладні питання економіки. Збірник наукових праць.
Випуск 1 (50)
УДК 657:336.22
JEL L26, H20-H29, M41
ORCID ID http://orcid.org/0000-0002-2322-175X
DOI https://doi.org/10.17721/tppe.2025.50.16
Travinska S. I., PhD in economics,
Assistant
Taras Shevchenko National University of Kyiv
TAXATION SYSTEM OF SMALL BUSINESS ENTERPRISES: CURRENT CHALLENGES AND DIRECTIONS FOR IMPROVEMENT
The article is devoted to the study of the current realities of small business enterprises' functioning, the state of their accounting and taxation systems, and their development prospects. The purpose of the article is to examine the current state of the accounting and taxation system for small businesses, effective taxation methods, key elements of state policy for the recovery of small businesses to support and stimulate their development, as well as to determine directions for improving the simplified taxation system under wartime conditions and business expectations for the future, which will ensure prosperity and contribute to Ukraine's overall economic growth.
The article analyzes the impact of the war on micro, small, and medium-sized enterprises in Ukraine and the development of small entrepreneurship during the ongoing war. A comparative analysis of the general and simplified taxation systems for small businesses in Ukraine is conducted, highlighting their advantages and disadvantages.
It has been established that the development of small businesses is possible through the combination and coordination of various forms, regulatory methods, and state support measures, as well as the implementation of practical steps necessary for business prosperity. The article explores innovations in the accounting and taxation system for small businesses in 2025, which will mitigate negative impacts on entrepreneurship and promote economic recovery.
The key elements of state policy for small business recovery, according to the United Nations Development Programme (UNDP) in Ukraine, are considered in order to support and stimulate small business development, expand production, and enhance competition. Directions for improving the taxation system of small businesses under wartime conditions and post-war recovery are identified to ensure their prosperity and contribute to economic development.
Keywords: taxation system, general taxation system, simplified taxation system, small business enterprises, unified tax, sole proprietorship.
Full Text: PDF
DOI: https://doi.org/10.17721/tppe.2025.50.16