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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

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    References listed on IDEAS

    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
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    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


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