TRENDS OF CHANGES IN THE SMALL BUSINESS TAXATION SYSTEM

Trends in small business taxation is one of the most pressing issues of modern business. Small business is a fundamental unit of the economy of any country, so a comprehensive study of the issue is of interest to many domestic scientists, some of whose work was mentioned in the article. The ability of small businesses to quickly adapt to new conditions depends on timely forecasting of trends. Therefore, forecasting changes in the size of basic taxes is an integral part of the study of the small business taxation system. The study examines the main points of the dynamics of changes in the system of small business taxation from 2011 to 2021. It is indicated which basic taxes are paid on the general system of taxation and the criteria for transition to the simplified system of taxation are outlined (the information is presented in the form of the scheme). To move to a simplified system of taxation, the entrepreneur should know all its features, so the paper described the advantages and disadvantages of taxation on a simplified system. The amounts of the single tax and the single contribution to the obligatory state social insurance as of January 1, 2021 are highlighted (the information is presented in the form of a table). Based on the data, a schedule of changes in the level of the single social contribution for the study period (from 2011 to 2021 inclusive) was constructed, from which a conclusion was made about the trends of change. The size of the single social contribution for the end of 2021 has been calculated and further changes are forecast. The size of the single tax for the first and second groups of sole proprietorships as of December 1, 2021 was calculated, and the growth forecast was made. Based on the research and calculations, a general conclusion was made about further changes in the system of small business taxation in Ukraine.