IDEAS home Printed from
   My bibliography  Save this article

Direct Taxation of Small Business Entities


  • Olena Nepochatenko

    (Uman National University of Horticulture)

  • Petro Borovyk

    () (Uman National University of Horticulture)

  • Bohdan Huzar

    () (Uman National University of Horticulture)


Changes in mechanisms of small business entities direct taxation prove the timeliness of scientific research into the issue of their activity tax regulation. The article covers the grounds for further use of favorable taxation of small business entities’ incomes in Ukraine. The ways for improving national mechanism of collecting a single tax from small business entities have been proposed. Thus, according to the authors, it is required: to reduce the single tax rates for those taxpayers who belong to the third-sixth groups; include the single social fee into the single tax now paid by its payers; to exempt small business entities from tax during the first three years of their activity; to correlate marginal yields that allow the right of transfer to simplified system of taxation with inflation index or minimal wage; to introduce differentiated single tax rates for small business entities of the third-sixth groups based on their incomes and optimize the list of single tax payers.

Suggested Citation

  • Olena Nepochatenko & Petro Borovyk & Bohdan Huzar, 2013. "Direct Taxation of Small Business Entities," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 81-87, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:81-87

    Download full text from publisher

    File URL:
    Download Restriction: no

    File URL:
    Download Restriction: no

    More about this item


    tax regulation of small business entities activity; favorable taxation; single tax;

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:3:p:81-87. 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). General contact details of provider: .

    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.

    We have no references for this item. You can help adding them by using 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 RePEc Author Service 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.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.