Taxation of small enterprises in Ukraine

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dc.contributor.authorGordeeva, Tetyana
dc.date.accessioned2024-07-16T20:14:56Z
dc.date.available2024-07-16T20:14:56Z
dc.date.issued2024
dc.description.abstractThe 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.
dc.identifier.citationTetyana Gordeeva. Taxation of small enterprises in Ukraine. Traditions and new scientific strategies in the context of global transformation of society : Scientific monograph. Part 2. Riga, Latvia : Baltija Publishing, 2024. P. 333-367. DOI: https://doi.org/10.30525/978-9934-26-406-1-29
dc.identifier.isbn978-9934-26-406-1
dc.identifier.urihttps://elar.khmnu.edu.ua/handle/123456789/16554
dc.language.isoen
dc.publisherPublishing House “Baltija Publishing”, Riga, Latvia
dc.subjecttaxation
dc.subject.udc001(08)
dc.titleTaxation of small enterprises in Ukraine
dc.typeРозділ книги
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Кафедра фінансів, банківської справи, страхування та фондового ринку