Simplified systems of taxation: The main areas of abuse, the causes of their events and the ways of elimination

The features of the simplified system of taxation, accounting and reporting in Ukraine are investigated. The main shortcomings of the simplified system operation and the most significant areas of abuse in the single tax payment were identified. Suggestions on optimization of single tax regulatory support and elimination of detected violations submitted

small business support; simplified taxation; accounting and reporting system; single tax; sole proprietorships; single tax abuse; bogus entrepreneurship