| dc.contributor.author | Vakaryuk, Lyudmyla | |
| dc.contributor.author | Babin, Igor | |
| dc.date.accessioned | 2021-09-06T05:49:43Z | |
| dc.date.available | 2021-09-06T05:49:43Z | |
| dc.date.issued | 2019 | |
| dc.identifier.citation | Vakaryuk Lyudmila, Babin Igor. Features of Legal Regulation of the Simplified Taxation System in Ukraine, Romania and Moldova / I. Babin, L. Vakaryuk// European Journal of Law and Public Administration. 2019. Volume 6, NO 1 (2019). P. 1-11. | uk_UA |
| dc.identifier.issn | 2360-6754 | |
| dc.identifier.issn | 2360-6754 | |
| dc.identifier.uri | https://archer.chnu.edu.ua/xmlui/handle/123456789/631 | |
| dc.description.abstract | Small business is one of the main factors of the political and social stability of society and
the national economy in modern European states. At the same time, small business is
susceptible to a number of factors and requires state support. The most effective instruments
of state support are financial methods, primarily fiscal methods of influence, which are
implemented directly through the taxation system. In Ukraine, Romania and Moldova
special attention is paid to the issue of tax incentives for small businesses. Each country
has its own tax incentive system, which makes it possible to apply one or another type of
tax instruments, as well as various options for combining them. The analysis allows to
single out the following main tendencies in the relationship between this states and small
business entities: 1) establishment of preferences for small and medium-sized businesses
within the general taxation system; 2) wide use of special tax regimes in combination with
the granting of tax privileges to small businesses. At the present stage of development of
domestic tax legal relations between the state and small business entities, the most optimal
is the preservation of special tax regimes and tax incentives for small businesses, while
improving the content of such regimes in order to prevent tax evasion and avoidance of the
tax law, as well as forms and methods of control activities of fiscal bodies. | uk_UA |
| dc.description.sponsorship | приватного права | uk_UA |
| dc.language.iso | en | uk_UA |
| dc.publisher | European Journal of Law and Public Administration | uk_UA |
| dc.subject | Tax law | uk_UA |
| dc.subject | tax system | uk_UA |
| dc.subject | preferential taxation | uk_UA |
| dc.subject | special tax regimes | uk_UA |
| dc.subject | simplified taxation system | uk_UA |
| dc.title | Features of Legal Regulation of the Simplified Taxation System in Ukraine, Romania and Moldova | uk_UA |
| dc.type | Article | uk_UA |
