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Ukraine has the status of a candidate country for joining the European Union according to the decision of the European Council. The process of harmonization of accounting of small enterprises in Ukraine takes place by approaching European directives and international standards of conducting business activities in order to reliably provide information needs. Currently, it is important to study the state and development of small enterprises as a driving force in the formation of market relations, and stable and dynamic development of the country's economy. The purpose of the study is to evaluate the taxation system and its reflection in the accounting policy of small enterprises on the example of small enterprises of the Volyn region. The role and significance of the accounting policy was evaluated and its regulatory and legal regulation was analyzed; a description of the current system of taxation of small enterprises and its reflection in the composition of the accounting policy is given; problematic issues of the taxation system of small enterprises are identified. It was determined that the accounting policy provides a set of methods and procedures for organizing and keeping records and reporting, which were chosen based on the established requirements and specifics of the activities of small enterprises. Organizational aspects of the formation of the accounting policy regarding the choice of the taxation system are proposed. The levels of regulation in the formation of accounting policy are characterized (international, interstate, national, branch and local). The experience of the leading countries of the European Union regarding taxation of small business is analyzed. Today, there are ongoing discussions regarding the abolition of the simplified taxation system, because it is an important tool for tax evasion. In this regard, every year the state does not receive the full amount of tax revenues in the consolidated budget of Ukraine. [ABSTRACT FROM AUTHOR]

The purpose of the article is to analyze the development trends of niche crops in the agro-industrial complex and the possibility of stimulating their production based on the use of innovative fastplant technologies. Research methods. Dialectical methods of cognition of processes and phenomena, monographic (analysis of production of niche crops in agro-industrial complex), abstract-logical (theoretical generalizations and formation of conclusions), comparative analysis (causes and differences of production of niche crops in agro-industrial complex), empirical (complex estimation and analysis of research object). Research results. The state of the niche segment of the agricultural market and groups of niche crops and their impact on the agricultural sector of the economy, considered the problems of science and industry problems of niche crops, studied market trends and their impact on agricultural development, proposed to use fast plant technology for niche business. Scientific novelty. Theoretical and practical provisions on the development of niche production in the agro-industrial complex were further developed; new directions of development of fast development of production of niche cultures on the basis of flexible market-oriented system of selection, cultivation, processing and realization of production in the closed research and production complex are substantiated. Practical significance. The main provisions and conclusions set out in the article contain certain methodological and practical recommendations for stimulating the production of niche crops using fast plant technologies, the practice of developing a niche segment of the agricultural market based on methods and tools of innovative bioeconomy. [ABSTRACT FROM AUTHOR]