The use of the terms "small enterprise", "small entrepreneurship subject", "simplified system taxation" in the Ukrainian law after the tax code adoption

Abstract

The article gives consideration and systematization the approaches to define the terms "small enterprise", "small entrepreneurship subject", "simplified system taxation" which are existing in the Ukrainian Law after the Tax Code adoption. It was given the compilation of criteria identifying small business enterprises. The main problem is the coordination of existing definition on the legislative level.

Keywords

• мале підприємство
• суб'єкт малого підприємництва
• платник єдиного податку
• спрощена система оподаткування
• критерії