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№ 1/2016

Nauk. pr. NDFI 2016 (1): 16–35

FINANCIAL AND ECONOMIC INTEGRATION OF UKRAINE INTO THE EU

¹SESE “The Academy of Financial Management”
OrcID ID : https://orcid.org/0009-0004-3629-4511

The evolution of taxation concepts for small and medium-sized entities in the context of the European integration vector of Ukraine’s development

It is generally acknowledged that improving the taxation of small and medium-sized entities is one of the most controversial issues of tax reform in Ukraine. The solution should be based on scientific principles and is essential for the stabilization of the socio-economic and political situation in the country. The importance of economically reasonable and fair taxation for encouraging productive activities, increasing taxation revenues and ensuring national welfare in general led to the development of scientific thought. Research of economists from different times laid the methodological foundation of the general theory of taxation. Its precursor was the concept of harmonization of economic interests of the state with those of owners of factors of production and households in the course of market-oriented production, distribution and redistribution of the national product. Taxation concepts for small and medium-sized entities (SMEs) in economic studies are classified by the author according to the main areas of tax theory. The paper explores advanced approaches to SME taxation in the modern theory of taxation; substantiates the conceptual provision on the implementation of the institutional principle of fiscal interests compromise in forming a special taxation regime; clarifies the definition of such regime as a special taxation procedure. The author also substantiates a number of theoretical assumptions about tax policy guidelines for SMEs, proposals and recommendations to enhance the motivational effect of taxation on their potential in order to harmonize the economic interests of the state and taxpayers, to ensure fiscal transparency and efficiency in the development of European integration processes in Ukraine. The paper contains practical recommendations for the strengthening of depreciation incentives for SMEs.

Keywords:taxes, small and medium-sized entities, special tax regime, the Tax Code of Ukraine, single tax, depreciation incentives, benefits, the European Union.

JEL: B26, B40, E62, E63, H20, H22, H25, N80.

Levin V. . The evolution of taxation concepts for small and medium-sized entities in the context of the European integration vector of Ukraine’s development / V. Levin // Наукові праці НДФІ. - 2016. - № 1. - C. 16-35.

Article original in Ukrainian (pp. 16 - 35)

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