Проблеми функціонування та розвитку мікро-, малого та середнього бізнесу сфери послуг в Україні
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Дата
2021
ORCID
DOI
Науковий ступінь
Рівень дисертації
Шифр та назва спеціальності
Рада захисту
Установа захисту
Науковий керівник
Члени комітету
Видавець
Анотація
У статті досліджено наявні проблеми сучасного стану та розвитку підприємств мікро-, малого і середнього бізнесу в Україні та світі, зокрема у сфері послуг. Підкреслено важливу соціальну роль, конкурентні переваги таких підприємств порівняно з великим бізнесом та причини їх недостатньої ефективності. Окремо встановлено, яку частку доданої вартості в обсязі валового внутрішнього продукту виробляють саме мікро- та малі підприємства в Україні порівняно з країнами ЄС. Аналіз спрощеної системи оподаткування фізичних осіб – підприємців, що працюють у сферах послуг, торгівлі та ІТ, виявив ухилення від сплати податків та існування нерівних умов сплати податків різними категоріями платників. Наголошено про вирішальну роль місцевої влади, яка в умовах децентралізації зацікавлена у встановленні чітких правил фіскалізації мікробізнесу з метою наповнення місцевих бюджетів за рахунок податків.
The article examines the existing problems of the current state of management and development of micro, small and medium enterprises in Ukraine and in the world, in particular, in the field of services. Statistical and scientific sources on the specified problems are analyzed. The important social and economic role, competitive advantages of small and medium enterprises in comparison with big business and the reasons of their insufficient efficiency are emphasized. The share of value added in the gross domestic product produced by micro and small enterprises in Ukraine in comparison with the EU countries is singled out and the main reasons for the lag are identified. The analysis of the effectiveness of the simplified system of taxation of microbusiness, in particular, individual entrepreneurs working in the fields of services, trade, catering and IT, revealed tax evasion and the existence of unequal conditions for paying taxes by different categories of taxpayers. These calculations show that significant amounts of income of simplistic entrepreneurs working in the field of information technology are not taxed at all. The international and domestic experience on the issue of removing microbusiness from the shadows by introducing the mandatory use of registrars of settlement operations has been studied. It was emphasized that, in the context of decentralization, the crucial role in overcoming the shortcomings of the simplified taxation system should be played by local authorities, which are interested in establishing clear rules for fiscalization of individual entrepreneurs to fill local budgets with taxes. In order to find common economically sound solutions that are acceptable to all parties, it is proposed to create working groups of representatives of local authorities and microbusiness. In order to increase the efficiency of micro, small and medium-sized enterprises at the local community level, a number of measures are recommended that will increase the number of entrepreneurs and jobs, increase revenues to local budgets and improve the well-being of community residents. The government should create investment infrastructure for micro, small and medium-sized businesses with favorable conditions, and entrepreneurs should pay taxes politely.
The article examines the existing problems of the current state of management and development of micro, small and medium enterprises in Ukraine and in the world, in particular, in the field of services. Statistical and scientific sources on the specified problems are analyzed. The important social and economic role, competitive advantages of small and medium enterprises in comparison with big business and the reasons of their insufficient efficiency are emphasized. The share of value added in the gross domestic product produced by micro and small enterprises in Ukraine in comparison with the EU countries is singled out and the main reasons for the lag are identified. The analysis of the effectiveness of the simplified system of taxation of microbusiness, in particular, individual entrepreneurs working in the fields of services, trade, catering and IT, revealed tax evasion and the existence of unequal conditions for paying taxes by different categories of taxpayers. These calculations show that significant amounts of income of simplistic entrepreneurs working in the field of information technology are not taxed at all. The international and domestic experience on the issue of removing microbusiness from the shadows by introducing the mandatory use of registrars of settlement operations has been studied. It was emphasized that, in the context of decentralization, the crucial role in overcoming the shortcomings of the simplified taxation system should be played by local authorities, which are interested in establishing clear rules for fiscalization of individual entrepreneurs to fill local budgets with taxes. In order to find common economically sound solutions that are acceptable to all parties, it is proposed to create working groups of representatives of local authorities and microbusiness. In order to increase the efficiency of micro, small and medium-sized enterprises at the local community level, a number of measures are recommended that will increase the number of entrepreneurs and jobs, increase revenues to local budgets and improve the well-being of community residents. The government should create investment infrastructure for micro, small and medium-sized businesses with favorable conditions, and entrepreneurs should pay taxes politely.
Опис
Ключові слова
додана вартість, спрощена система оподаткування, децентралізація, місцева громада, ефективність, value added, simplified taxation system, decentralization, local community, efficiency
Бібліографічний опис
Линник О. І. Проблеми функціонування та розвитку мікро-, малого та середнього бізнесу сфери послуг в Україні / О. І. Линник, Н. Ю. Єршова // Східна Європа: економіка, бізнес та управління : електрон. наук. фах. вид. – 2021. – Вип. 2 (29). – С. 74-80. – URL: http://www.easterneurope-ebm.in.ua/journal/29_2021/13.pdf, вільний (дата звернення 24.05.2021 р.).