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The Simplified Tax System: Current Situa tion a nd Impa ct on Business Activity Stimulation in Ukraine
Journal: Quarterly Scientific Journal "Economic Herald of the Donbas" (Vol.32, No. 2)Publication Date: 2013-06-01
Authors : Kolupayeva I. V.; Shelest O. L.;
Page : 107-111
Keywords : united tax; rate of united tax; simplified tax system; small business activities; the Tax Code;
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Abstract
In the article a current legislation that determines small business taxation is considered. Special conditions of small business taxation using are analyzed. The impact of small business taxation on entrepreneurial activity stimulation is analyzed.
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