SIMPLIFIED SYSTEM OF TAXATION, ACCOUNTING AND REPORTING IN THE CONTEXT OF AMENDMENTS TO THE TAX CODE OF UKRAINE

The functioning mechanism peculiarities of the simplified system of taxation, accounting and reporting in the context of recent changes to the Tax Code of Ukraine have been studied. The new rules of the single tax paying by the groups of entrepreneurs have been detailed. Changes to the procedure of small businesses entities registration (single taxpayers) and to the personal income tax paying when accruing dividends. Conclusions concerning the impacts of these changes on small business development in Ukraine have been drawn.