DEVELOPMENT OF SMALL BUSINESS IN UKRAINE AS A FACTOR OF ESTABLISHMENT OF A SOCIAL AND ORIENTED ECONOMY: NORMATIVE AND ACCOUNTING ASPECTS

Autor:	Alona Khmelyuk
Rok vydání:	2019
Předmět:	Tax policy Entrepreneurship business.industry media_common.quotation_subject Single tax ComputingMilieux_LEGALASPECTSOFCOMPUTING Accounting Small business Payment Accounting records Order (exchange) Imperfect Business media_common
Zdroj:	Economic Analysis. :116-123
ISSN:	2219-4649 1993-0259
DOI:	10.35774/econa2019.03.116
Popis:	Introduction. The analysis of existing legal and regulatory aspects of the selection of small businesses (small business entities) in Ukraine is carried out. It has been established that the Law of Ukraine "On Accounting and Financial Reporting in Ukraine" defines the legal and regulatory framework for the organization of accounting and financial reporting; The Tax Code of Ukraine sets the legal framework for the application of the simplified system of taxation, accounting and reporting, as well as the collection of a single tax, and the content and form of the Financial Report of the subjects of entrepreneurial activity is regulated by P (C) BO 25 "Financial Report of a Small Business Entity". The methodological approaches to the peculiarities of accounting organization of small businesses enterprises (SMP) are investigated. It is determined that the peculiarities of the organizational and legal structure of small business entities determine the specifics of the organization of accounting at small enterprises, the choice of the form of accounting as a system of registers of accounting of small businesses, the order and method of registration in them. The conditions for using the simple and simplified form of accounting are determined. The main principles of the organization of accounting of the private enterprise PP "Prodsnab" are considered. It is established that the accounting technique is imperfect and requires some corrections and clarifications. The ways of improving the accounting and application of common methodological approaches to accounting for payments with suppliers and contractors, which provide for correction of errors and the use of correct accounting records, are proposed. It is proved that the main directions of development of small entrepreneurship in Ukraine is the creation of a permanent regulatory and legal framework, the improvement of tax policy and ensuring the rational functioning of the simplified accounting and taxation system. Purpose. The article aims to analyse the existing regulatory and legal aspects of the selection of small businesses and the study of methodological approaches to the organization of accounting for the activities of small enterprises (small business entities) in Ukraine. Method (methodology). Method of system analysis, methods of causal analysis, table and graphical methods and method of dynamic series have been applied in this research. Results. The peculiarities and legal conflicts of separation of small businesses have been distinguished. The methodological approaches to the organization of accounting for small enterprises have been presented: a general, simplified and simple accounting form. The ways of improving the accounting of a private enterprise for the purpose of applying uniform methodological approaches to the organization of accounting and taxation of small businesses have been developed.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::fe6bded5eb4d6a36411b9920fa0d9844 https://doi.org/10.35774/econa2019.03.116 Zobrazit plný text záznamu