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Prospects of Single Tax Payers

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Author Info

  • Tofan Ivan M.

    ()
    (Lviv National Agrarian University)

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    Abstract

    The article speaks about problem aspects of taxation, which were set by the state for the single tax administering due to permanent and system changes in the tax legislation. It shows the necessity of search for alternative methods of administering in the process of taxation of single tax payers by fiscal services. The goal of the article is the study of prospects of further taxation of entrepreneurs - single tax payers on the basis of analysis of conditions and principles created by the state for the business. The article used methods of system analysis, comparison, forecasting and modelling. It analyses the process of evolution of the simplified taxation system, accounting and reporting from the moment of its adoption until today. The article presents the structure of the quantitative composition of single tax payers depending on the selected groups. It marks out and characterises administrative and fiscal factors that do not facilitate further development of entrepreneurship in Ukraine. In the result of the conducted studies the article outlines problem aspects of organisation of taxation of the small business and offers specific and real ways of their overcoming or partial solution.

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    File URL: http://www.business-inform.net/pdf/2014/3_0/321_325.pdf
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    Bibliographic Info

    Article provided by RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics in its journal Business Inform.

    Volume (Year): (2014)
    Issue (Month): 3 ()
    Pages: 321_325

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    Handle: RePEc:idp:bizinf:y:2014:i:3:p:321_325

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    Web page: http://www.business-inform.net

    Related research

    Keywords: single tax; single tax rates; single social contribution; reformation of tax legislation; fiscal audits;

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