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The institution of a simplified taxation system provided for in the tax system of Ukraine is characterized by permanent variability, which is always aimed at achieving an optimal balance between national interests (reduction of the shadow economy sector; attracting funds to budgets; reducing the level of tax administration costs; preventing the use of simplified taxation system in minimization schemes; etc.) and individual interests of taxpayers (reducing the tax burden; promoting the competitiveness of taxpayers; improving the convenience of paying taxes; minimizing the amount of tax reporting; etc.). Since the introduction of the simplified taxation system, it has been significantly transformed and, compared to 1998, is qualitatively better. Despite this, discussions in political and scientific circles about the need to take steps to further modify this special tax regime, up to its complete abolition, do not stop. The article considers the National Revenue Strategy until 2030 approved by the supreme executive body of Ukraine, which defines a medium-term roadmap for reforming tax policy and tax administration in Ukraine. The article outlines the main principles that should be followed in modernizing the national simplified taxation system and considers the goals that the state seeks to achieve through the practical implementation of the approved strategy. The author describes in detail the key measures envisaged by this national strategy for reforming the simplified taxation system, including in the context of Europeanization of the tax system of Ukraine, and points out the uncertainty of certain elements of these measures, which leads to complications in the tax planning process for entities. The author concludes that the approved national strategy, which is aimed at approximating the national tax policy and tax legislation of Ukraine to the provisions of the European Union legislation, provides for depriving legal entities (including agricultural producers) of the right to tax their income with a single tax, and defines measures to tighten the requirements for single tax payers (individual entrepreneurs) and increase their tax burden. [ABSTRACT FROM AUTHOR]

The article is devoted to the study of both theoretical aspects of tax stimulation of the development of entrepreneurship in rural areas, as well as the preferential norms for taxation of enterprises that carry out their economic activities in rural areas, provided for in the current legislation of Ukraine, as one of the effective ways of stimulating their development. The relevance of this issue, especially in the conditions of the full-scale armed aggression of the Russian Federation against Ukraine, is confirmed both in scientific circles and by the survey of business representatives, including micro, small and medium-sized enterprises, conducted after the start of the full-scale invasion. The norms of the current legislation of Ukraine on such main directions of tax stimulation of the development of enterprises in rural areas, which were characteristic of the domestic legislation in different periods of its development, were separately studied, such as: write-off and restructuring of tax debt; reduction of the taxation rate by separate taxes; exemption from payment of certain types of taxes and fees (mandatory payments), introduction of special taxation regimes. On the basis of the conducted research, the advantages and disadvantages of each of these mechanisms of tax incentives were analyzed. It was revealed that, as of today, one of the main preferential tax regimes inherent in enterprises carrying out their economic activities in rural areas is a simplified system of taxation, accounting and reporting. Taking this into account, and in the context of government initiatives to impose an additional fiscal burden in the form of a military levy, in particular, on taxpayers of the third group of single taxes, a proposal is made to balance such a burden at least for a part of taxpayers who carry out their activities in the least favorable rural areas, including the territories affected by the consequences of the armed aggression of the Russian Federation against Ukraine, by reducing the taxation rate with a single tax to 2 percent for the period of martial law and for several years after its termination. [ABSTRACT FROM AUTHOR]

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The adoption of a single VAT rate system in the EU is a complex and controversial issue, since the current model includes several differentiated rates and is intended to reflect sectoral needs and ensure greater fairness in the taxation of consumption. This study aims to analyse which of the general consumption tax models (differentiated rates or a single rate) is more efficient in terms of revenue collection. The study uses official statistics available on the official website of the Tax and Customs Authority for the period 1996–2022. VAT revenue is measured by applying the formula of the EU’s common VAT model with the necessary adaptations to the flat rate model. Quantitative methods are applied to verify which of the tax models is more efficient in terms of collection. For this purpose, two scenarios were defined (17% and 21%). The results suggest that the estimated revenues for the proposed flat rate models are higher than the amounts actually collected through the differentiated rates. They also suggest that the 21% flat rate is preferable to the 17% rate, although the latter has the capacity to maintain current revenue levels and increase the amount collected compared to the current system. The conclusions suggest that the single VAT rate model is technically more preferable and notably more efficient than the current common consumption tax model adopted by the European Union. The study concludes that the refusal to adopt the single-rate model is not due to technical reasons but to political ones.

The question of reforming the tax system is becoming increasingly urgent in the conditions of martial law and inevitable. The tax system is the basis of the country's economic development. The level of social development, indicators of GDP growth, the number of working enterprises and investments in the country are a complete reflection of the state of the country's tax system. Martial law requires immediate changes to the tax legislation adapted to the prevail ing conditions. Since the beginning of the war, the first emergency changes to tax legislation have been adopted, but the impact of martial law on the economy is extremely dynamic, which requires flexible tax legislation that provides for the rapid transformation of the tax system to any conditions, that is, a universal and stable system of laws that is able to respond to any changes in the country. But a very big problem arose between balancing the development of the economy and ensuring the country's defense system. The business has significantly reduced economic activity, has problems with working capital, closes and goes into the shadows. The state tried to stimulate business activity, including through taxes. But the low effectiveness of the tax policy of the state under the conditions of war is a problem today. Martial law is a trigger for introducing tax reforms in Ukraine. In August of last year, the project of the "10-10-10" program was presented, which provides for a reduction to 10% of the key tax rates - VAT (now - 20%), on the income of individuals (18%) and on the profit of enterprises (18%). Also, the reform provides for the cancellation of EUV and tax benefits and the establishment of the military levy at the level of 3% (instead of 1.5%). [ABSTRACT FROM AUTHOR]

The aim of the study is to form an optimal algorithm of actions for the use of the instrument of public-private partnership in conditions of martial law and emergency. The formed algorithm will provide an opportunity to independently and promptly determine the application of a preferential taxation rate to entrepreneurial entities of small and medium-sized business (hereinafter referred to as the EE SMB). The importance of public-private partnership for EE SMB in a state of emergency through the application of a preferential taxation rate has been determined. The practices of applying a preferential taxation rate is investigated. The taxation systems provided for by the Tax Code of Ukraine for EE SMB, in particular for individual entrepreneurs, are presented. The conditions of different groups of the simplified taxation system are detailed in accordance with the latest changes in legislation. A detailed algorithm of actions for EE SMB on the transition to the application of a preferential rate in accordance with the current legislation has been compiled and substantiated. An example and procedure for filling out a request for the use of simplified taxation system for the application of a 2% preferential rate of a single tax on taxpayer’s income for a month are considered. The peculiarities and conditions for filling out such a request for its successful adoption by the state tax service are detailed. A comparison of the conditions of stay on the simplified taxation system at the rate of 5% and at the rate of 2% for EE SMB under martial law is made. An example of a completed tax return of a single tax payer of the third group for the period of martial law / state of emergency in Ukraine is given. A step-by-step visualization of filling in both the application and the declaration in accordance with the terms of tax legislation is presented. A comparative analysis was carried out on the periods of payment of the single tax at the rate of 5% and at the rate of 2%. The implementation of the algorithm is carried out on the example of an individual entrepreneur on a simplified taxation system, which is a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The article discusses possible directions of work of tax authorities on the terms of public-private partnership under quarantine restrictions and martial law.

The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a negative impact on local budget revenues, while others had the opposite effect. The purpose of the article is to identify the impact of tax policy on the formation of local budget revenues during the wartime and to assess the prospects for filling local budgets with tax revenues in the short term. The publication characterizes the tax changes introduced after the outbreak of war in terms of taxes that have a direct impact on the formation of local budget revenues – personal income tax, single tax, land payment, tax on real estate other than land, excise tax on fuel, alcohol and tobacco products. The authors analyze the tendency in changes in tax revenues of local budgets by region. It is found that the introduced tax changes have had a negative impact on local budget revenues from property tax (land payment, tax on real estate other than land, transport tax) and from excise tax on fuel. At the same time, the growth of tax revenues from personal income tax, single tax, and excise tax on alcohol and tobacco products in total ensured a 13.5% increase in local budget revenues compared to the previous pre-war year. However, against the background of the overall growth of local budget revenues, there was a decline in tax revenues in the regions, some parts of which remain under russian military occupation (Zaporizhzhia, Kharkiv, Kherson, Donetsk, and Luhansk regions). The authors critically assess and substantiate the prospects for filling local budgets with tax revenues in the short term. In the near future, we can expect an increase in tax revenues of local budgets, given the possible abolition of «tax relaxations» against the background of the successes of the Armed Forces of Ukraine, which positively affect the business expectations of enterprises and intensification of their business activities.

The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of enterprises, and the development of new tax instruments and the construction of a comprehensive system for taxation of small businesses will allow small businesses, including legal entities, to pay tax liabilities at the lowest cost. Taxation of small business enterprises can be considered in different interpretations: political (development of territories), sociopolitical (revival of the middle class), social (increase in jobs and incomes), and economic (creation of GDP). Thus, the interpretation of the essence of taxation of small businesses can be considered from the standpoint of a triune approach that characterizes it as a phenomenon, process, and system. It is argued that the organization of taxation through the payment of a single tax by a legal entity can be divided into six stages which include: choosing the form of taxation and submitting an application for registration; determining the amount of income that provides an opportunity to become a single tax payer; obtaining a permit document – an extract from the register; declaration and payment of a single tax for the formation of the revenue part of the local budget. It is stipulated that the formation of the tax control system and its periodicity depends on the degree of risk of the activities of single tax payers.

The article reveals the challenges of transforming the tax system during a state of war. The tax system is a crucial element of the country's economy, as its efficiency directly impacts the volume of investments, entrepreneurial development, and the level of social security. Addressing these issues in this sphere is urgent, as it can slow down the nation's progress and disrupt financial stability. Since the beginning of the war, the country has been actively working to find optimal means of supporting the tax system. Various transformations have been implemented to optimize and ensure the continuous functioning of the tax sector, including employing different policies and instruments to execute strategies. Reforms aimed at creating effective policies and tools for their implementation have already been introduced. However, the conditions of war are extremely dynamic, and changes in the economic structure are challenging to predict and control. This leads to challenges in achieving an optimal balance between maintaining the stability of the economic system, supporting domestic businesses, meeting the citizens' needs, and providing the necessary financial resources for the military. The dynamics of military events and uncontrolled changes in the economy create complexities in achieving an optimal balance between system stability, support for domestic businesses, citizens' needs, and the demands of the military. Considering the importance of the tax sector for the state's financial sector, special attention is given to making changes to support and optimize this area during times of war. The tax system is a significant factor influencing the country's economic development. Its effectiveness determines how well the country can promote entrepreneurship and provide social security for its citizens. An efficient tax system involves the redistribution of financial resources in the economy, ensuring the functioning of the payment system, and other critical processes. Consequently, measures aimed at improving the tax sphere become an integral part of broader efforts to develop and ensure the stability of Ukraine's economy during wartime. In the context of optimizing the tax sector, significant changes have been implemented organizationally, some of which can be considered extraordinary. However, they have proven to be effective and rational components of strategic crisis management. The key regulators that contribute to changes in the tax policy structure are the fundamental principles of monetary and credit policies during the state of war and the Tax Code of Ukraine. Given the complex nature of Ukraine's tax system, it has become crucial to summarize the results of already implemented measures. Such an analysis is necessary to determine optimal ways of optimization and improvement, particularly during a state of war when economic activities are subject to changes and risks. Summarizing the results of research conducted in the tax field allows for assessing the effectiveness of implemented reforms and developing scientifically justified recommendations to ensure the stable functioning of the system amid external challenges. The main goal of this analysis is to identify potential risks and problematic aspects that could reduce the efficiency of the tax system and lead to adverse consequences for the country's economic stability. A scientifically grounded approach to summarizing research data enables the formulation of action plans to address issues and explore new opportunities. Only such an analysis will ensure the stable development of the country and its financial resilience in the face of unforeseen challenges. [ABSTRACT FROM AUTHOR]

The paper examines the formation of local taxation system in Ukraine. It has been established that the number of local taxes and fees has been significantly reduced due to the evolution in the local taxation system. Currently the list of local taxes and fees comprises two local taxes, namely the property tax and the single tax, as well as two local fees including the tourist fee and the vehicle parking fee. It is determined that the basis for local budget revenues is formed by the tax receipts which tend to increase, with the simultaneous decrease in proceeds from state administration bodies. The personal income tax is considered to be the one having the strongest effect on the formation of local budget revenues. The analysis results determine that tax revenues from local taxes and fees have a growing tendency, however they are not budget-forming for the local budgets so far. The overall increase tax revenues to local budgets are observed from the property tax and a decrease in its component – transport tax. Local fees are proved to have a negligible effect on the formation of local budget revenues. It was determined that the local authorities have no power to lay local taxes and fees, preventing them to influence the amount of tax revenues to their budgets. The administration of local taxes and fees is negatively affected by the war, since real estate objects are exempt from taxation, and there observed a decline in the entrepreneurial activity. The insufficient work of local self-government bodies in attracting local taxation opportunities provided by the decentralization reform to strengthen the local budgets financial capacity has been substantiated in the study. It is proposed to strengthen the local self-government bodies’ role in the administration of local taxes and fees, in particular by giving them an opportunity to independently choose the objects of taxation on their territories. [ABSTRACT FROM AUTHOR]

The article examines and analyzes the main conditions for being of individual entrepreneurs (FOPs) as the single tax payers of Group II. It is determined what restrictions exist for FOPs of this group, to whom FOPs can provide services and sell goods. It is indicated how to register as a single taxpayer or how to re-register for Group II of the simplified taxation system. It was analyzed how income accounting is carried out for this group of the single tax, what taxes and under what conditions the FOP can pay it, what reports they must submit and under what conditions. It also specifies the basic conditions when the use of payment transactions recorders (PTR)/software PTR is mandatory. The reliefs available to the single taxpayers of Group II for the period of martial law and the main reasons for canceling the simplified taxation system were investigated. [ABSTRACT FROM AUTHOR]

Assessment of the current state of development of mechanisms of tax incentives of economic entities in the agrarian sector of the economy remains in the field of view of both scientists and practitioners. However, the solution to this problem on a State-wide scale has not yet been fully investigated and needs further study, adapting foreign experience to the national tax system. The article is aimed at substantiating the theoretical aspects of tax incentives for business entities in the agrarian industry, explaining the impact of effective methods of the State financial support on the results of their activities. To solve the tasks set in the process of research, a complex of general scientific and special methods of scientific knowledge was used. It is determined that tax incentives of agrarian business entities at the present stage are an important component of economic policy and are used to level crisis phenomena in the market and encourage investments that create positive market externalities. It is found that tax benefits, which are closely related to the principle of fairness in taxation, play a significant role in the tax incentives of agrarian business entities. The authors propose that the following be implemented at the State level: pay special attention to the insrtumentarium of tax incentives, as well as analyze the assessment of its effectiveness; focus on the rational use of agrarian land by farmers by strengthening control, taking appropriate measures to prevent misuse and the application of administrative mechanisms in detecting violations; establish differentiated increases in land tax ratios for entrepreneurs of the fourth group in cases of the inappropriate use of agrarian land.

Henry George, though not the originator of the idea of the single tax, succeeded in popularising it to a wide audience. His scientific rigour in Progress and Poverty was questioned by both Alfred Marshall and Allyn Young. With progress neither poverty nor the decline in real wages was inevitable. Young agreed with Marshall that although the overall supply of land was fixed, it was relatively elastic for any particular use even within agriculture. Once it is recognised that land has competing uses, the opportunity cost principle becomes operative. Young largely discounted the notion of 'unearned increment' on several grounds including the fact that buying and holding land being like any other business, its increments were as much earned as any other, and therefore confiscatory taxation was largely unjustified. [ABSTRACT FROM AUTHOR]

The easing of tax legislation after the outbreak of war was aimed at supporting business and ensuring the functioning of the economy. However, its impact on local budget revenues was ambiguous. Some changes to the tax legislation during martial law had a negative impact on local budget revenues, while others had the opposite effect. The purpose of the article is to identify the impact of tax policy on the formation of local budget revenues during the wartime and to assess the prospects for filling local budgets with tax revenues in the short term. The publication characterizes the tax changes introduced after the outbreak of war in terms of taxes that have a direct impact on the formation of local budget revenues – personal income tax, single tax, land payment, tax on real estate other than land, excise tax on fuel, alcohol and tobacco products. The authors analyze the tendency in changes in tax revenues of local budgets by region. It is found that the introduced tax changes have had a negative impact on local budget revenues from property tax (land payment, tax on real estate other than land, transport tax) and from excise tax on fuel. At the same time, the growth of tax revenues from personal income tax, single tax, and excise tax on alcohol and tobacco products in total ensured a 13.5% increase in local budget revenues compared to the previous pre-war year. However, against the background of the overall growth of local budget revenues, there was a decline in tax revenues in the regions, some parts of which remain under russian military occupation (Zaporizhzhia, Kharkiv, Kherson, Donetsk, and Luhansk regions). The authors critically assess and substantiate the prospects for filling local budgets with tax revenues in the short term. In the near future, we can expect an increase in tax revenues of local budgets, given the possible abolition of «tax relaxations» against the background of the successes of the Armed Forces of Ukraine, which positively affect the business expectations of enterprises and intensification of their business activities. [ABSTRACT FROM AUTHOR]

The purpose of the research is to form algorithms of independent tax control regarding the absence of tax debt for individual entrepreneurs in Ukraine. The formed algorithms will allow to implement operational self-check, regardless of subjective factors of influence. The need to conduct tax audits for private entrepreneurs in terms of prevention of tax evasion is researched. The taxation systems provided for by the Tax Code of Ukraine (TCU) for private entrepreneurs are presented. The conditions of relevance of different groups of the simplified taxation system in accordance with the latest changes in legislation are detailed. Two algorithms of independent tax control of absence of tax debt in private entrepreneurs are proposed. The first algorithm allows checking the inclusion of individual entrepreneurs in the registry of single tax payers as a key condition for its functioning in accordance with the simplified taxation system. The peculiarities of displaying and updating data in the specified registry are considered. The second algorithm step by step details the actions of a private entrepreneur to check the availability of tax debt through the means of the taxpayer’s electronic cabinet. The practical aspect of the first and second algorithms is based on preventive control of financial literacy and self-certitude of taxpayers. The implementation of algorithms is carried out on the example of an individual entrepreneur on a simplified taxation system, a single tax payer, on the basis of the Taxpayer’s Electronic Cabinet as a key software under quarantine restrictions. The mechanism of work with the specified electronic resource is visualized. The possible directions of work of tax authorities on prevention of violations of tax legislation by a private entrepreneur through the measures of self-control of the latter are considered.

The agricultural sphere in Ukraine is one of the main spheres of activity and belongs to the priority components of the country's national security. However, at the current stage of development, this area operates with significant inconsistencies, and the products produced are not always competitive in foreign markets due to non-compliance with the quality standards of foreign countries. It is possible to improve the state of affairs in the direction of intensification of agricultural activity with the help of stimulating levers of the tax system. Because the high tax burden, which the multiplicity of taxes provides to business entities, reduces the amount of their financial resources, which could potentially be used to update production capacities, improve production technologies, and increase the level of its innovation, etc. In addition, indirect taxes, in particular value added tax (VAT), significantly increase the cost of manufactured products and reduce their competitiveness in domestic markets. Thus, the purpose of the article is to analyze the situation in agricultural production and determine the factors of its desired transformation in the sphere of functioning of the tax system in order to stimulate the promotion of the development of this industry. Therefore, it is necessary to find out the main indicators of the economic, social and fiscal efficiency of the functioning of enterprises in the agrarian sphere and to indicate potentially relevant directions of development of the studied industry from the point of view of the transformation of the tax system. The article examines the current state of functioning of agricultural production in Ukraine from the point of view of economic, social and fiscal efficiency. Current trends in the transformation of the tax system in the conditions of the transitional economy of Ukraine are presented, which in the near future and in the long term encourage the industry to qualitatively new development

The article considers the specifics and features of application of the simplified taxation system in Ukraine. Small business entities can apply either general or simplified taxation system. On the basis of generalizations of literary sources and current practice, the advantages and disadvantages of the simplified system at the present stage of economic development are determined. The biggest advantages of the simplified taxation system are tax advantages, which consist in the absence of the obligation to pay certain types of taxes, as well as a simplified system of accounting and reporting for small business entities, the ability to take into account the socio-economic situation of a particular geographic area, because a single tax has to be paid to the local budget. The disadvantages are primarily associated with abuse by economic entities and their evasion of payments. Four groups of single tax payers are characterized depending on the level of annual income, the number of employees and legally established rates. The dynamics of single tax receipt is analyzed and its share in the structure of tax revenues to the Consolidated Budget of Ukraine for 2016-2020 is determined. The proportion of the single tax in the context of taxpayers for 2016-2020 is determined and it is found that the largest share of this tax comes from individual entrepreneurs. The actual problems of functioning of the simplified taxation system in Ukraine are distinguished. The main legally justified reforms are analyzed: new limits for individual entrepreneurs and introduction of registrars of settlement operations. Some changes and postponements in the legislation in connection with the COVID-19 pandemic are noted. As a result, conclusions are drawn about the need to reform the simplified taxation system, which should be aimed at improving it along with preventing abuse.

An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.

The article considers and studies the current state and features of tax payment by business entities that use a simplified system of taxation, accounting and reporting in Ukraine as a special tax regime introduced to reduce tax pressure and stimulate and motivate domestic business. Two aspects of tax management in the context of regulating the development of small and medium enterprises and the main regulatory and legal framework on the selected research topic are considered. It is established that in the modern tax world there are four groups of single tax payers according to the simplified system of taxation, accounting and reporting in Ukraine. The main economic principles of accounting for income of entrepreneurs applying the simplified system of taxation, accounting and reporting, deadlines for payment of taxes and the procedure for submitting financial statements in 2021 are outlined. The profitability of operating activities and activities of enterprises by type of economic activity in 2020, applying the simplified system of taxation, accounting and reporting and tax revenues of the single tax and income tax to the state budget during 2015—2020 are analyzed. The main disadvantages in the application of the simplified system of taxation, accounting and reporting in Ukraine, which are inherent in the studied system of taxation in the modern domestic integration competitive economic space, are described. The main advantages for domestic business from the application of the simplified taxation system are noted. According to the results of the study, it was concluded that the simplified system of taxation, accounting and reporting needs to be improved by eliminating shortcomings due to tax changes in the legislation governing the simplified taxation system, for example, by reducing the interest rate of the single social contribution. [ABSTRACT FROM AUTHOR]

The value of small business for the economy and the need to stimulate it in lockdown conditions remains an unchanged position both at the level of the scientific community and at the level of public administration. The situation with the pandemic not only complicated the conditions of functioning of small and medium-sized businesses (hereinafter referred to as SMEs), but also justified the need for its support as a non-alternative measure for stabilization of the unemployment rate in the country, the possibility of effective operation and self-reliance at local levels of the budget system, specially, local budgets. The status and conditions of SME functioning, its importance in the structure of local budget revenues are researched. Changes in the tendencies as to the volumes and structure of tax revenues of local budgets are defined. The dynamics of tax revenues to local budgets is analyzed in order to determine the budget-forming taxes. The key factors of influence on the revenue part of local budgets are systematized as follows: economic, political and legal, demographic, socio-cultural. The emphasis is placed on modern trends in the functioning of SMEs, financial relations between the State at the level of local budgets and SME entities. The analysis of the implementation of plans and the planned task of tax revenues to local budgets is carried out and the value of small businesses in the structure of sales of products is determined. The dynamics of financial results before taxation of small enterprises is determined, which substantiates their higher productivity and maneuverability in the conditions of instability. A study of the dependence between the level of tax revenues to local budgets from a single tax and the productivity of small enterprises and individual entrepreneurs proves the author’s position on the need to use a simplified taxation system as a measure to preserve the viability of small businesses in lockdown conditions in order to stabilize the economy at the local level. The importance of SMEs in the employment structure in terms of enterprises by their size proves the need to stimulate entrepreneurship in the face of global instability.

The publication is aimed at defining the role and place of small and medium-sized businesses in the formation of financial relations at the local level. The analysis of the latest scientific developments has showed a significant interest in the problems of existence of small and medium-sized businesses and has confirmed the relevance of research in this direction. The publication analyzes statistics on the activities of small and medium-sized businesses in Ukraine, which show that in recent years there has been some decrease in the number of medium-sized enterprises. At the same time, the comparative dynamics of sales volumes shows the growth of its share compared to large enterprises. Also, the carried out analysis confirmed the significant role of small and medium-sized businesses in the formation of financial results, which is the source of taxation. The presence of a significant amount of profit before tax allows small and medium-sized enterprises to use it as an additional financial resource and direct a part of the profit to fill local budgets. The role of small and medium-sized businesses in ensuring employment of the population is essential. Studies have displayed that the share of employees at small and medium-sized businesses comprises 70-75%. The carried out analysis of the tax impact of small and medium-sized enterprises on filling the income part of local budgets demonstrates that the key role therein is played by the payment of single tax and personal income tax. One can conclude that there are positive growth tendencies as to volumes of single tax, but these revenues are still insufficient to wholly fill local budgets with the necessary financial resources and reduce the expenditures on subsidized territorial communities or even make them self-paying. Prospect for further research is to identify factors and determinants of the influence on the efficiency of small and medium-sized businesses in order to form strategic vectors of their development and government support.

The article considers the specifics and features of the application of a simplified tax system in Ukraine and the directions for its reforming in accordance with the modern conditions of the small business development. The pros and cons of the simplified system in today’s environment are considered. Four groups of single tax payers are described, depending on the level of annual income, the number of employees and the legal rates. The role of the single tax in the formation of local budget revenues is researched. It is noted that the fixed rates of this tax are set by rural, town and city councils. The main threats that hinder the efficient conduct of business are identified. An analysis of the dynamics of single tax revenues to local budgets during 2015-2019 is carried out and it has been identified that the largest share of this tax comes from self employed persons. The general reasons for hiding the real incomes of entrepreneurs and ways to eliminate them are considered. The major legislatively sound reforms are analyzed: new limits for self employed persons and the introduction of payment transactions recorders. Some changes and delays in the legislation in connection with the coronavirus pandemic (COVID-2019) are indicated. It is substantiated that the increase in the number of entrepreneurs in the sphere of small business and the growth of tax revenues from their activities are possible only in the implementation of a comprehensive reform by the State authorities, which will include sufficient government support. The main directions for improvement of national legislation in the context of a simplified tax system to stimulate the development of entrepreneurship and the economy of Ukraine are proposed.

Effective system of local self-government is a key to the successful development of a democratic state. It should be aimed at ensuring the effective performance of functions by the authorities, creating environment for obtaining quality services by citizens, and introducing and expanding the system of local taxes.Local taxes make the financial basis for the activities of local self-government bodies. However, nowadays, the lack of their volume and revenue instability are considered as a matter of national concern. Funding of state delegated powers, which is mainly due to transfer payments, is characterized by the delayed receipt of revenues and the lack of revenue in terms of targets, thereby creating problems with financing from local budgets.The article investigates the essentials of local taxation in the system of local budgets in Ukraine. It also summarizes methodological approaches to determining the nature of local taxes, clarifies their fiscal role in the local tax system and local budgets, and analyzes the existing practice of formation and implementation of local taxes in local budget revenues. Besides, prospective lines of improvement of the local taxation system are investigated and recommendations for its development are elaborated. Also, the subject to reform of the system of tax and budgetary relations was substantiated; changes in some administration mechanisms, the list expansion due to environmental fees and strengthened control over the unshadowing of small and medium businesses were offered.

The article is devoted to the study of the system of local taxation and its importance for the formation of local budget revenues. It is noted that the system of local taxation includes local taxes and fees, which during the development of Ukraine tend to change. The evolution of the formation and development of local taxation is researched. It was established that at the initial stage of the introduction of local taxation in Ukraine there were 17 local taxes and fees, which are currently transformed into 4 local taxes and fees. In the process of transforming local taxes and fees, much of them were abandoned, financially ineffective and replaced by more efficient ones. The place and significance of local taxes and fees in formulating both general and tax revenues to local budgets are determined. It is indicated that the recent identification of revenues from local taxes and revenues from state taxes that are not local taxes and fees artificially overestimates the role and place of local taxation in the revenues of local budgets. In fact, the share of revenues from local taxes and fees in the structure of tax revenues of local budgets remains insignificant and makes up 26.3-28.9 percent. The analysis of tax and non-tax revenues to local budgets shows that in absolute terms, they tend to increase, especially in the context of decentralization of power. It has been shown that among local taxes and fees, the highest revenues are from land and single taxes, while other local taxes and fees are not significant in the structure. The ineffectiveness of the transport tax and the fee for parking vehicles in the system of local taxation and the necessity to replace it with the vehicle tax are determined. The necessity of introduction in the future of local infrastructure agricultural tax and local collection on inheritance of land plots is substantiated. Possible introduction of other local taxes, in particular, local environmental tax and local church and construction fees.

Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations.

Can millennia-old religious ideas offer insights into modern tax law? I explore this question through the hugely popular, yet largely forgotten, tax movement of political economist Henry George. Seeking to explain why poverty always seemed to increase along with progress, George proposed that, as societies advanced, land owners were able to capture an increasing share of unearned wealth. To remedy this, George proposed a "Single Tax" on the unearned income from land. George's tax movement gained popularity largely because it was founded on widely-held ideas originating in the Hebrew Bible. Yet, the religious foundation of George's tax movement has been largely unexplored. I trace key elements of George's theories to ideas and institutions originating in the Hebrew Bible. In Hebraic thought, because mankind did not create the earth, no person can claim full ownership of the land or its wealth. This principle was embodied in the Hebrew Bible's laws mandating an equal distribution of land and institutions to maintain this distribution over time. Centuries before George, medieval rabbis had already used these laws to derive a flexible, effective taxing power. Further demonstrating their durability and cross-cultural appeal, these Hebraic institutions would come to have a strong influence on European and American political thought through an intellectual tradition known as the "Hebrew Republic." Henry George's ideas can be seen as an unwitting revival of this tradition. While the Single Tax itself was never implemented, George's movement illustrates popular and powerful ideas that can still be applied to modern tax law. As an example, I focus on the theological idea of unearned income, which was key to George's movement and to the Hebraic institutions. While distinctions between earned and unearned income are prevalent throughout the current tax code, they are confused and complex. A religious understanding of unearned income, based in the Hebraic concepts used by Henry George, potentially offers a more coherent rationale for distinguishing between earned and unearned income. I discuss how this might work in two specific areas of the tax code: the passive activity loss limitations and the special use valuation of family farms under Section 2032A. [ABSTRACT FROM AUTHOR]

Small business, contributing to the creation of new jobs, and performs a number of important socio-economic tasks, therefore, for its development and support in economically developed countries used different systems of tax exemptions, simplification of accounting and filing of tax reports. The article examines changes from 2017 in special tax regimes for small business entities related to the conditions of their application. The features of taxation of insurance contributions for compulsory pension, social and medical insurance for small businesses. Special attention is paid to analysis of problems encountered by taxpayers in connection with the innovations.

The article presents the perspective of economist Henry George on petroleum taxation. Topics discussed include George's single-tax system proposal, an overview of petroleum tax systems, and factors required for an effective tax according to George. The greatest argument supporting a severance tax system on natural resources is also mentioned.

The article examines the impact of changes in the regulatory framework on local taxes and fees. The importance of local budgets in the budget system of Ukraine is outlined. Emphasis is placed on increasing the role of local taxes and fees and increasing their share in local budgets' own revenues as the main task of the state's fiscal policy. The content of Article 10 of the Tax Code of Ukraine, which sets out a list of local taxes and fees, is based on which each village, town or city council decides on the establishment of certain local taxes and fees on its territory. The classification of local taxes (property tax, which consists of land payment, property tax other than land, transport tax; single tax) and fees (parking fee for vehicles; tourist tax) is given. Analytical assessment of the structure of local taxes and fees of Ukraine for 2016- 2018 has been made. It is emphasized that in the general structure of tax revenues of the local budgets the role of the tourist tax is insignificant, but there is an increase of the tourist tax in Kyiv, Odessa, Lviv and Kharkiv, which have architectural monuments, recreational infrastructure and more. Analysis of the receipt of tourist fees to the budgets of the most popular Ukrainian resorts shows that the sole leader of the rating is the balneological resort Truskavets. The most significant impact on local budget revenues is the tourist tax for the village. Polyanytsya (Bukovel Ski Resort), village. Koson (Kosino Thermal Resort), village. Novofedorivka (Black Sea resort Iron port) and the town. Skhidnytsia (balneological resort). It is proposed to identify additional mechanisms and measures that will help to improve the budget revenue of individual local communities, the region and the country as a whole. Generally, timely and accurate information on local taxes and fees is necessary to analyze the performance of the enterprise, which will prevent errors in the future, will allow the enterprise to optimize the tax burden and contribute to the development of the region, since taxes paid is one of the main sources financing local budgets. [ABSTRACT FROM AUTHOR]

Small and medium-sized enterprises (SMEs) are business entities facing the most urgent challenges in terms of instability, and therefore need state support. In Ukraine, the support SMEs takes place, among other methods, through a simplified tax system, that has a significant impact on doing business at the micro-level. However, simplified tax system has some constraints, which does not stimulate the development of micro-business, and in current circumstances does not take into account the tendencies for rapid digitalization of economic processes and changes in the paradigm of doing business in the new environment. The purpose of the article is to assess the efficiency and suitability of applying a simplified tax system as a form of state support to SMEs in the context of creating the conditions for their further development. Differences in the institutional base of small and micro business operating were identified based on a retrospective analysis of the most important problems faced entrepreneur activities in European countries and in Ukraine. It was determined that the range of problems for domestic SMEs is much wider, and the problems of tax administration and accounting, along with access to finance, corruption, unfavorable economic and political situation, are the most significant for SMEs in Ukraine. There is quite a large gap between the intentions of governments and their understanding of the needs and challenges SMEs face. The discrepancy between the expectations of entrepreneurs and the measures implemented according to the regional state support programs has established based on the systematization main state support measures provided for by the Regional Programs of SMEs Development in Ukraine. Approaches to the transformation of the taxation system for small and micro business were formulated taking into account the existing problems and changes in the economic paradigm of doing business in terms of digitalization. It was proposed to consider the simplified tax system of small and micro business as the main instrument of their state support in the conditions of significant budget constraints and the lack of an institutional environment for the use of non-tax instruments of state aid in Ukraine. [ABSTRACT FROM AUTHOR]

The subject of research the mechanism of taxation of small businesses in agricultural sector. The purpose of research is a scientific rational justification of taxation of small businesses in agriculture, the use of which will help to optimize their functioning. Methodology of research. This research was done on the study of modern scientific views on the improvement of the mechanism of taxation of domestic agricultural enterprisers, that attributed to small businesses. The results of the research. The article analyzed the concepts of agricultural taxation of small business in Ukraine. The mechanism of recovery of a single tax on farmers and the procedure for its accounting in domestic agricultural enterprises. Determined that the main factor that affects the construction of accounting in farms is taxation. Most farmers pay the single tax, which would reduce the tax burden. Found that a single tax in Ukraine is an only alternative system of taxation. The size of this tax is independent of the results of economic activity of the subject - it depends on the size and monetary valuation of lands, which are in farm ownership or in use. Areas of application results: the organization and conduct research on improving the theory and practice of taxation of small businesses agricultural sector. Conclusions: Taxation of agricultural enterprises in Ukraine at the present stage of economic relations characterized by different approaches to different categories of taxpayers, although generally they form a single mechanism of taxation of agricultural enterprises. Acording to the current legislation farms may be located on a common system of taxation, and to be single tax of 4th groups, the single tax as other groups, have preferential regimes including VAT. Single tax is profitable for farmers as replacing several taxes and charges, which reduces payments to the budget and saves time for preparation and submission tax reports. Traditionally goals of simplified tax system is not so much to reduce the level of taxation as a reduction of cost and time to conduct complex financial and tax accounting.