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Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment

Author

Listed:
  • Viktor Synchak

    (Khmelnytsky University of Management and Law)

Abstract

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 analyzed. The list of taxes and charges is provided exempting single tax payers from payment under the term of validity of various normative legal documents. The expedience of improving the simplified tax system has been substantiated. The author proposes to introduce the minimum number of employees for the 3rd-6th groups. In his opinion, it will stimulate the growth of the employment level.

Suggested Citation

  • Viktor Synchak, 2012. "Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 50-58, December.
    • Handle: RePEc:iaf:journl:y:2012:i:4:p:50-58
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    File URL: http://www.afj.org.ua/pdf/30-formuvannya-sproschenoi-sistemi-opodatkuvannya-u-konteksti-derzhavnoi-pidtrimki-malogo-biznesu-ta-stimulyuvannya-zaynyatosti-naselennya.pdf
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    Citations

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    Cited by:

    1. Svitlana Kucherkova, 2017. "Using Information Technologies for the Promotion of Small Business: Foreign Experience," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 161-167, March.
    2. Nataliya Trusova, 2017. "Multiplicative Effects in System of Administering Taxes for Entities of Agricultural Business," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 116-126, June.
    3. Tetyana Tomnyuk, 2016. "Fiscal Tool for Overcoming Poverty in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 114-118, December.
    4. Petro Borovyk & Volodymyr Slipchenko & Dina Kishchuk, 2016. "Problems of Excise Taxation of the Agrarian Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-91, December.
    5. Oleksandr Kramarov, 2018. "Justification of the Land Tax Structure in the Context of Efficient Use of Land Resources," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 93-98, March.
    6. Volodymyr Rudyk & Valentyn Oleksiyko, 2016. "Conditions of Pension System Reforming in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 106-113, December.

    More about this item

    Keywords

    Single tax; simplified tax system; state support of small businesses; marginal revenue; limited number of employees; minimum number of employees; employment stimulation;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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