IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Login to save this article or follow this journal

Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment

  • Viktor Synchak

    ()

    (Khmelnytsky University of Management and Law)

Registered author(s):

    The specifics of the simplified tax system for small businesses have been identified. Much attention is devoted to the analysis of a single tax for small businesses. In particular, the shortcomings of the single tax are given; the criteria and order of determining a single tax payer have been analyzed. The list of taxes and charges is provided exempting single tax payers from payment under the term of validity of various normative legal documents. The expedience of improving the simplified tax system has been substantiated. The author proposes to introduce the minimum number of employees for the 3rd-6th groups. In his opinion, it will stimulate the growth of the employment level.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.afj.org.ua/pdf/30-formuvannya-sproschenoi-sistemi-opodatkuvannya-u-konteksti-derzhavnoi-pidtrimki-malogo-biznesu-ta-stimulyuvannya-zaynyatosti-naselennya.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/30/
    Download Restriction: no

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2012)
    Issue (Month): 4 (December)
    Pages: 50-58

    as
    in new window

    Handle: RePEc:iaf:journl:y:2012:i:4:p:50-58
    Contact details of provider: Postal: 10, Heroiv Oborony St., Kyiv, 03680
    Phone: +380442190044
    Fax: +380442590124
    Web page: http://www.iaf.kiev.ua/
    Email:


    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2012:i:4:p:50-58. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.