РЕФОРМУВАННЯ СПРОЩЕНОЇ СИСТЕМИ ОПОДАТКУВАННЯ СУБ’ЄКТІВ ПІДПРИЄМНИЦЬКОЇ ДІЯЛЬНОСТІ ФІЗИЧНИХ ОСІБ
Reforming the Simplified Taxation System of the Entrepreneurial Activity of Individuals MinochkinaA.N.,StanitskayaO.V. A simplified system of small businesses’ taxation is provided by the tax system of Ukraine. This system was introduced to encourage small business development, but today there are many problems of its application. Therefore, there is an urgent issue of reforming the simplified tax system because the existing mechanism of the single tax is economically unsound, and the stakes are unfair.