Organization of small business enterprise management: Ukrainian experience

Authors

DOI:

https://doi.org/10.26906/EiR.2020.1(76).1926

Keywords:

business, small business, single tax, criterion, taxation

Abstract

The article examines the conditions for the development of entrepreneurship at the present stage. The stages of creation and registration of small business in Ukraine are described. The modern taxation systems used in small business are analyzed.

Author Biography

Alla Hliebova, National University «Yuri Kondratyuk Poltava Polytechnic»

PhD (Economics), Associate Professor

References

Economic Code of Ukraine of 16.01.2003 №436-IV [Electronic resource] // Verkhovna Rada of Ukraine; edition dated June 17, 2018 № 436-15-VR. Access mode: http://zakon3.rada.gov.ua/laws/show/436-15.

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Karpii S., V. Demina. Development of small business as a strategy for implementing employment policy at the regional level / Economist. 2007. № 4. S. 42–45.

Larina R., Azarov O. Small business in Ukraine: the role and features of development in the national economy (monograph). Donetsk: “Weber” (Donetsk branch), 2007. 300 p.

Reverchuk SK Small business: methodology, theory and practice: textbook. manual K.: IZMN, 2002. 192 p.

Official site of the State Statistics Service of Ukraine [Electronic resource]. Access mode: http://www.ukrstat.gov.ua.

Official site for the formation and submission of reports to government agencies Liga: Report [Electronic resource] Access mode: https://report.ligazakon.net

Tax Code of Ukraine [Electronic resource]. Access mode: https://zakon.rada.gov.ua/laws/show/2755-17

Groups of single tax payers in Ukraine [Electronic resource]. Access mode: https://services.dtkt.ua/catalogues/indexes/14

Simplified tax system [Electronic resource]. Access mode: https://www.golovbukh.ua/article/7121-sproshchena-sistema-opodatkuvannya

DOING BUSINESS-2018. Ukraine ranks the World Bank as an ease of doing business [Electronic resource]. Access mode: URL: http://edclub.com.ua/analityka/doing-business2018-ukrayina-v-reytyngu-svitovogo-banku-legkosti vedennya-biznesu.

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Published

2020-08-02

How to Cite

Hliebova, A., & Solodovnyk, M. (2020). Organization of small business enterprise management: Ukrainian experience. Economics and Region, (1(76), 125–131. https://doi.org/10.26906/EiR.2020.1(76).1926

Issue

Section

ECONOMICS AND BUSINESS ADMINISTRATION

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