The features of the simplified taxation system modernization
Abstract
Detenization of the Ukrainian economy involves the modernization of the simplified taxation system. For the purpose of modernization by the state bodies a set of measures was developed. Certain activities, in particular, the application of registrars of settlement operations in the practice of economic activity of individuals-entrepreneurs have caused a negative response in the business environment. The authors examine the experience of simplified taxation system functioning in the world practice, in particular, the use of registrars of settlement operations by small businesses. The total fiscalization of small businesses is not a global trend and in most cases has negative consequences. Existing fines and penalties for incorrect transactions with the use of registrars of settlement operations are analyzed. The expediency of applying the full amount of fines and penalties has been investigated, and the operations for the incorrect conduct of which financial sanctions should be applied in case of application of registrars of settlement operations in business activity practice of individuals-entrepreneurs are presented and substantiated. Additional work volumes appearing in the activity of individuals-entrepreneurs in case of using cash registers are analyzed. The following four groups of principles for the simplified taxation system modernization are proposed: economic principles of modernization of the simplified taxation system (fiscalization); principles for the technical implementation of modernization of the simplified taxation system (fiscalization); organizational principles for the implementation of modernization of the simplified tax system (fiscalization); national principles for the implementation of modernization of the simplified tax system (fiscalization). Risk factors that may arise at upgrading a simplified tax system are identified. The relationship between the principles and risk factors has been determined. Failure to comply with a specific principle in the simplified taxation system modernization entails a certain risk of economic activity of enterprising individuals.
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