Paper ID : 390
Status : Paper published
Language : Russian
Topic : Finance and Financial Crises
Presenter: Dr. Valentina Orlova
Session : 3E Финансы
Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service
Актуальные вопросы развития малого бизнеса Украины в условиях улучшенного налогового сервиса
- Dr. Valentina Orlova (Donetsk National University of Economics and Trade, Ukraine)
Small business as a form of business activity is phenomenon of present-day market economy. This is an independent sector of economy that makes goods, services, provides revenue receipts to budgets of all levels. The problem of business development is a pressing challenge for Ukraine as for all countries with market economy. In conditions of implementing Tax Code of Ukraine the topicality of small business development increases, because for stable pumping up of national and local budgets creation of conceptually new system of tax administration (taxes paid by small business) is needed that would provide gradual transition from fiscal pressure to simplified administration procedures using modern methods of information analysis. The article reviews dynamics of budget receipts. Factors reducing fiscal on small business are studied and measures for improvement of tax service for small economic entities - good faith taxpayers are proposed.
JEL codes: G28, H21, O23
Orlova, Valentina (2012). "Topical Problems of Small Business Development in Ukraine under Conditions of Improved Tax Service" in Proceedings of International Conference of Eurasian Economies 2012, pp.539-541, Almaty, KAZAKHSTAN.
Full paper in PDF format.
Session 3E: Финансы