Direct Taxation of Small Business Entities
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 entitiesâ€™ 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.
Volume (Year): (2013)
Issue (Month): 3 (September)
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