TRANSFORMATION OF THE TAX REGIME FOR INDIVIDUAL ENTREPRENEURS

Abstract

The relevance of the topic is determined by the fact that the tax system is one of the key tools for regulating the economic and social processes of the state's development, on which the country's post-war reconstruction depends. In the new wartime conditions, small business became the only area of the economy that showed development, albeit quantitatively. The purpose of the article is to study the practical experience of the tax regime for individual entrepreneurs in the modern realities of business functioning. Disclosure of this topic will strengthen our assessment of the chosen research subject, and will provide a more realistic perception of the reform of the small business taxation system, which will help to develop a more effective policy and strategy for its development. To achieve the goal, general scientific and special research methods were used: detailing and generalization, quantitative and qualitative analysis, grouping, comparative analysis, forecasting. The scientific and information base consists of legislative, regulatory and instructional materials, theses, articles and Internet resources. Studies confirm that borrowing tax systems of other countries becomes especially relevant, as tax competition between countries is one of the global modern challenges at the international level. The authors' description of possible changes to the tax system is based on already acquired experience. Over the past two years, the simplified taxation system has been modified in accordance with the conditions of the military economy, changing the procedure for calculating a single tax, contribution, and switching to different taxation systems. As a result of the study, the authors identified features, advantages and disadvantages and noted the trends in the development of the tax regime for individual entrepreneurs. The practical significance lies in the fact that the results of the work can be used in future scientific research in this direction. The scientific approach provided a generalization of research data and allows the justification of an action plan for solving problems and using new possibilities of taxation and the accounting process of small and micro-businesses. Such an analysis is necessary in order to determine the optimal ways to optimize and improve the tax burden on small business entities, especially in the conditions of martial law, where the economic activity is subject to unforeseen challenges.