Actual problems of innovative economy and law

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The single tax: the peculiarities of taxation in terms of changes in legal framework

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УДК 657.25:658.114 (477)

ПЛАКСІЄНКО В. Я.,
доктор економічних наук, професор,
завідувач кафедри бухгалтерського обліку,
Полтавська державна аграрна академія

Abstract

The purpose of the article is the theoretical substantiation of the peculiarities of taxation of single tax payers in terms of changes in legal framework. The methods of induction and deduction have been used for studying the changes in legal framework of taxation for single tax payers. The article presents a retrospective view for the changes in the mechanism of taxation for single tax payers. The author has substantiated the changes in the mechanism of taxation for single tax payers, which are necessary to implement into practical activity of an enterprise in order to increase information analyticity. The approaches and practical decisions concerning the imposition of single tax, described in the article, provide collecting reliable and full data for tax reporting.

Key words: single tax, small business, simplified system of accounting and reporting, Tax Code of Ukraine, declaration.

References

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The article was received 31.08.2016

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Plaksiienko V. Ya.. 31.08.2016 . The single tax: the peculiarities of taxation in terms of changes in legal framework. The journal "Actual problems of innovative economy and law". 2016 / #4. 61-67pp.

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Plaksiienko V. Ya.. "The single tax: the peculiarities of taxation in terms of changes in legal framework". The journal "Actual problems of innovative economy and law". 31.08.2016 .

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