Accounting and taxation of small business entities: current state, problems and perspectives

Олена Вікторівна Коба; В. В. Савченко

doi:10.26906/EiR.2018.4(71).1358

Authors

Олена Вікторівна Коба Poltava National Technical Yuri Kondratyuk University
В. В. Савченко Poltava National Technical Yuri Kondratyuk University

DOI:

https://doi.org/10.26906/EiR.2018.4(71).1358

Keywords:

small business entity, simplified account plan, simplified form of accounting, accounting registers

Abstract

The article examines the indicators of development of small business entities in Ukraine, their impact on the country's economy. The features of accounting and taxation in the sphere of small business, their current state are determined. The problems of application of specific forms of accounting, provided for small business entities are clarified. The possibility of adaptation of accounting registers is considered.

Author Biography

Олена Вікторівна Коба, Poltava National Technical Yuri Kondratyuk University

Ph.D (Engineering Sciences), Associate Professor, Associate Professor of the Department of Accounting and Audit

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