Organization of small business enterprise management: Ukrainian experience
DOI:
https://doi.org/10.26906/EiR.2020.1(76).1926Keywords:
business, small business, single tax, criterion, taxationAbstract
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.
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.
Varnalii Z. Small business: basics of theory and practice. К.: Znannia, 2005. - 302 с.
Vorotina L. Possibilities of saving enterprises of the small business sector of the economy of Ukraine. Theoretical and applied issues of economics: Coll. Science. pr. K: Publishing and Printing Center "Kyiv University", 2009. Issue 19. P.32-38.
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.


