Податкове стимулювання розвитку малого підприємництва в Україні
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Date
2018
Authors
Буй, Тетяна
Прімєрова, Олена
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Abstract
Стаття присвячена обґрунтуванню необхідності функціонування та доцільності
реформування спрощеної системи оподаткування, а також визначенню напрямів
стимулювання малого бізнесу засобами податкової політики. Визначено, що система
оподаткування малих підприємств має бути спрямована одночасно і на стимулювання
розвитку малого бізнесу, і на подальше наповнення державного та місцевих бюджетів за
рахунок податкових надходжень від малих фірм. Обґрунтовано, що звільнення підприємства
від оподаткування терміном на три роки за умови реінвестування ним половини чистого
прибутку має позитивний ефект як на розвиток самого підприємства, так і на зростання
податкових надходжень від його діяльності до бюджету. Впровадження даного режиму
оподаткування в Україні сприятиме розвитку малого бізнесу, розширенню виробництва,
зростанню зайнятості населення, підвищенню конкуренції, переростанню малого бізнесу у
середній та великий та, як наслідок, зростанню податкових надходжень до бюджету. На
основі проведеного дослідження запропоновано рекомендації щодо податкового
стимулювання виробничої сфери малого бізнесу.
The article is devoted to the investigation of the process of tax stimulation of functioning of smallsize businesses in Ukraine. It has been determined that in spite of numerous scientific researches in the sphere of taxation and entrepreneurship, there are certain differences in conceptual apparatus. The substantiation of the necessity of functioning and expediency of reforming the simplified taxation system, as well as determination of directions of stimulation of small business by means of tax policy is determined. It is defined that the system of taxation of small enterprises should be directed at both stimulating the development of small business and the further filling of state and local budgets at the expense of tax revenues from small firms. It is substantiated that the exemption of an enterprise from taxation for a term of three years, subject to the reinvestment of half of its net profit, has a positive effect both on the development of the enterprise itself and on the growth of tax revenues from its activities to the budget. The introduction of this tax regime in Ukraine will facilitate the development of small businesses, increase production, increase employment, increase competition, expand small-sized businesses and, consequently, increase tax revenues to the budget. On the basis of this study, recommendations were made for tax incentives for the small business sector. The main directions are to tie the marginal volumes of revenues determining the group of taxpayers to the minimum wage or the consumer price index for their constant updating; to exempt from taxation newly created small-sized enterprises or to set tax rates differentiated by the time of existence of an enterprise to assist newly created and newly created firms; to provide informational and consulting support to small-sized businesses regarding its taxation, and increase the trust of entrepreneurs in tax authorities.
The article is devoted to the investigation of the process of tax stimulation of functioning of smallsize businesses in Ukraine. It has been determined that in spite of numerous scientific researches in the sphere of taxation and entrepreneurship, there are certain differences in conceptual apparatus. The substantiation of the necessity of functioning and expediency of reforming the simplified taxation system, as well as determination of directions of stimulation of small business by means of tax policy is determined. It is defined that the system of taxation of small enterprises should be directed at both stimulating the development of small business and the further filling of state and local budgets at the expense of tax revenues from small firms. It is substantiated that the exemption of an enterprise from taxation for a term of three years, subject to the reinvestment of half of its net profit, has a positive effect both on the development of the enterprise itself and on the growth of tax revenues from its activities to the budget. The introduction of this tax regime in Ukraine will facilitate the development of small businesses, increase production, increase employment, increase competition, expand small-sized businesses and, consequently, increase tax revenues to the budget. On the basis of this study, recommendations were made for tax incentives for the small business sector. The main directions are to tie the marginal volumes of revenues determining the group of taxpayers to the minimum wage or the consumer price index for their constant updating; to exempt from taxation newly created small-sized enterprises or to set tax rates differentiated by the time of existence of an enterprise to assist newly created and newly created firms; to provide informational and consulting support to small-sized businesses regarding its taxation, and increase the trust of entrepreneurs in tax authorities.
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Keywords
малий бізнес, підприємництво, бюджет, податок, механізм податкового стимулювання, оподаткування, стаття, small-size business, entrepreneurship, budget, tax, mechanism of tax stimulation, taxation
Citation
Буй Т. Г. Податкове стимулювання розвитку малого підприємництва в Україні / Буй Т. Г., Прімєрова О. К. // Ефективна економіка : електронне наукове фахове видання. - 2018. - № 9. - [8 с.].