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Taxation of small enterprises in Ukraine
(Publishing House “Baltija Publishing”, Riga, Latvia, 2024) Gordeeva, Tetyana
The challenging economic situation in Ukraine, amidst force majeure conditions, requires the development of small enterprises to activate self-employment among the population. The implementation of tax support for small enterprises in Ukraine is aimed at simplifying the system of their taxation. The purpose of the paper is to deepen the theoretical and methodological foundations and practical recommendations regarding the taxation of small enterprises in Ukraine. According to the purpose of the study, the following tasks were set: to summarize the theoretical and methodological foundations of the organization of taxation of small enterprises in Ukraine and abroad; to carry out an analysis of the current dynamics of the budget revenues from taxation of the small enterprises on different levels in Ukraine; on a micro level, to evaluate the financial condition of a specific small enterprise and analyze the taxation peculiarities of its activity; to outline the main areas of improvement of the taxation of small enterprises.