SOCIO-ECONOMIC TAXATION ASPECTS REGARDING BUSINESS-STRUCTURES IN UKRAINE

Surveyed are socio-economic taxation aspects regarding business structures in Ukraine, which either encourage or curb their development in the present-day transformational economy. Worked out are recommendations regarding reasonability of single tax collection amid amended tax legislation. As an informative base of research normatively served legal and legislative acts on the issues of business structures taxation in Ukraine, official analytical and statistical materials of the World bank, the Ministry of Finances of Ukraine, State statistical services of Ukraine, monograph and periodic editions. The basis for research encompasses philosophical component methodologies with general theoretic approaches, according to which perception of socio-economic aspects of business structures taxation in Ukraine is carried out in intercommunication, interdependence and development, with other phenomena and processes which take place on macro- and micro-economical levels. In this article, significant attention is paid to the analysis of scientific sources by the Ukrainian scientists, which cover applied principles and theory and progress of small enterprise in Ukraine and features of business structures taxation trends, that induced to the subsequent reflections on the ideas, which are the most convincing and to forming our own point of view on the problem under consideration. The scientific study of the concept «business structures» is carried out in the article, certainly legal frameworks and their operating conditions in Ukraine; basic high-quality descriptions of modern domestic business-environment are considered; positions of Ukraine are analyzed among 190 countries in the world as to how easy it is to conduct business in the country (Doing Business 2006 – 2018); comparative description of contributions done by business structures is presented in development of national economies; it has been well-proven certain restraining factors for ongoing development of business in Ukraine and discouraging influence of the operating system of taxation is presented on financial economic activity of business structures in the context of both generally accepted system of taxing their profits and the use of single tax system; also critically discussed is the introduction of simplified model of payment in the form of the single/fixed tax. Recommendations have been worked out as to feasibility of single/ fixed tax model taking into account the renewed system of tax legislation and they can be the basis for determining tax policy in Ukraine and for making administrative decisions by corresponding institutions on both macro- and micro-economic levels.