SIMPLIFIED TAXATION SYSTEM IN UKRAINE. LEGAL REGULATION VECTORS

Abstract

INTRODUCTION The simplified taxation, accounting and reporting system of small business often became and continues to be the subject of consideration by scholars of law and economics. It often was considered and is still considered in business literature, and it was often criticized at the level of government officials and received completely opposite estimates – from very positive to extremely negative ones. Various simplified approaches to taxation of small business are widespread in many countries around the world. Classifying the simplified taxation systems available in different countries, M. Lipych includes to them the following ones: systems based on gross turnover (Ukraine, Kazakhstan, Kyrgyzstan, Uzbekistan, Azerbaijan, Romania, Tanzania, Russia), based on indicative values (Spain, Italy, Argentina), based on patenting (Bulgaria, Belarus, Kosovo, Egypt, Czech Republic, Croatia, Hungary, Lithuania, Macedonia, Moldova) and contractual systems (Syria, Israel, Benin) 1 . Analysing the domestic and foreign experience of application of the simplified taxation systems, L. Ambryk points out that the European Union (EU) has no simplified taxation, accounting and reporting system similar to the domestic one, while preferences for small and medium-sized businesses exist, but they operate within the limits of the general taxation system. Alternative taxes, as the author mentions, exist in Austria, Luxembourg, Slovakia and Romania 2 . The simplified taxation, accounting and reporting system of small business appeared in Ukraine in the late 90's, and its availability is