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SIMPLIFIED TAXATION REGIMES FOR SMALL AND MEDIUM-SIZED ENTERPRISES: EXPERIENCE OF EU COUNTRIES AND TRANSFORMATION IN UKRAINE

The reform of the simplified taxation system is one of the important goals of the state's financial policy, as set out in the National Revenue Strategy until 2030 and Ukraine's integration into the European economic area. The current simplified taxation system in Ukraine is not in line with Europea...

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Главные авторы: Andriy Krysovatyy, Volodymyr Valihura, Volodymyr Horyn, Iryna Sydor, Illia Kramar, Vyacheslav Shulichenko
Формат: Artigo
Язык:Inglês
Опубликовано: FINTECH Alliance LLC 2025-08-01
Серии:Фінансово-кредитна діяльність: проблеми теорії та практики
Предметы:
simplified taxation system
single tax
value added tax
small and medium-sized enterprises
public finance
special taxation regimes
Online-ссылка:https://fkd.net.ua/index.php/fkd/article/view/4784
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