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Study of the Influence of the Tax Factor upon Small Enterprises Activity in Ukraine


  • Grechko Alla V.

    () (National Technical University of Ukraine "Kyiv Polytechnic Institute")


The goal of the article is assessment of influence of the tax factor upon activity of small enterprises under conditions of changing the tax legislation. Analysing, systemising and generalising scientific works of many scientists and also the legislative base on the issues of taxation of small enterprises, the article considers changes that occurred in functioning of small enterprises after adoption of the Tax Code of Ukraine, systemises opinions of researchers on influence of taxes upon subjects of the small business. In the result of the study the article conducts a complex analysis of changes in the tax legislation connected with activity of physical persons - entrepreneurs and legal entities, which have the right to chose a simplified system of taxation. The article reveals specific features of tax regulation of the small business, systemises main advantages and shortcomings of operation of small enterprises that use general and simplified system of taxation. It specifies basic criteria of selection of the taxation system by the subjects of small business. It conducts a comparative analysis of tax pressure on tax payers that use the simplified or general system of taxation and also reveals directions of improvement of the system of payment of a single tax in Ukraine. The prospect of further studies in this direction is development of economically justified ways of improvement of the tax legislation for the small business subjects with the aim to reduce the level of tax pressure on this category of payers and improvement of the procedure of tax administration.

Suggested Citation

  • Grechko Alla V., 2013. "Study of the Influence of the Tax Factor upon Small Enterprises Activity in Ukraine," Business Inform, RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE), Kharkiv National University of Economics, issue 10, pages 336-342.
  • Handle: RePEc:idp:bizinf:y:2013:i:10:p:336_342

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    References listed on IDEAS

    1. Paul Dragos Aligica & Adina Dabu, 2003. "Land Reform and Agricultural Reform Policies in Romania's Transition to the Market Economy," Eastern European Economics, Taylor & Francis Journals, vol. 41(5), pages 49-69, January.
    2. Adina Dabu & Paul Dragos Aligica, 2003. "Land Reform and Agricultural Reform Policies in Romania's Transition to the Market Economy: Overview and Assessment," Post-Print hal-00480390, HAL.
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