Year: 2022 | Month: September | Volume 67 | Issue 4
Analysis and Justification of the Choice of a Simplified Taxation System for Sustainable Development of Small and Medium-Sized Businesses
Maryna Slatvinska
Tamila Chyzhova
Оlga Grytsay
Viktoriia Makarovych
Julia Kholodna
Неlen Dibrova
DOI:10.46852/0424-2513.4.2022.25
Abstract:
Sustainable business development involves, among other things, the choice of the optimal taxation system. The study provides specific practical recommendations for choosing a simplified taxation system. The authors compared two taxation systems in Ukraine in an accessible visual form: common and simplified, highlighted the advantages of the simplified one and developed practical recommendations for choosing a taxation system. In particular, the authors developed an Algorithm for justifying the transition to a simplified taxation system and also presented and described in detail the Sequence of actions during the transition to a simplified taxation system. A feature of the study is the lack of an expanded theoretical base in favour of methodological justification, namely the use of official documents: the Tax Code of Ukraine and other legislative acts relating directly or indirectly to the taxation of a private entrepreneur. Thus, the proposed recommendations can help the entrepreneur choose a simplified taxation system, which will significantly speed up the process of interaction with the client and reduce the subjective factor.
© This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited
Print This Article Email This Article to Your Friend
