ACTUAL PROBLEMS AND DIRECTIONS OF REFORMING THE SIMPLIFIED TAXATION SYSTEM IN UKRAINE

The main problems of reforming the simplified taxation system in Ukraine are considered. A single common system of characteristics (characteristics) of small business subjects is singled out, taking into account domestic economic realities. The foreign experience of perfection of the mechanism of the taxation of small business in Ukraine is investigated. Generalized classification of types of preferential taxation of small business. The directions of reforming the simplified taxation system within the framework of the tax reform for 2018 are determined. It was noted that taking into account international experience, a significant step in simplifying and unifying the accounting for small businesses would be the development of a single standard for accounting and reporting, which would eliminate the contradictions of existing regulations.