СИСТЕМА ОПОДАТКУВАННЯ ПІДПРИЄМСТВ МАЛОГО БІЗНЕСУ: СУЧАСНІ ВИКЛИКИ ТА НАПРЯМИ УДОСКОНАЛЕННЯ

The article presents the results of a study of the development and legal support of small and medium-sized businesses in Ukraine. There were considered the legislation and regulations governing the activities of small and medium enterprises in Ukraine. The basic principles of the system of state support for the development of small business as a factor of economic growth of the state were determined. It was studied the structure of state support of small and medium business development by direct and indirect instruments. It was found that state support for small business development is implemented through programs and projects coordinated by international, national and regional support institutions. The peculiarities of financial and credit provision of small and medium enterprises were established. There were determined the instruments of state support of SME enterprises in the field of lending, including such as introduction of state lending programs, guarantees for loans, compensation of interest rates on loans, etc. It was conducted an analysis of the activities of small and medium-sized businesses in Ukraine in 2016-2020 and the main factors influencing its development were identified. The structure and quality of the loan portfolio of the banking sector of Ukraine were studied and the process of bank lending to small businesses was assessed. There were reviewed the state programs providing partial interest rate compensation and state loan guarantees, including the state program of lending to small and medium-sized enterprises «Affordable Loans 5-7-9%», which laid the preferential basis for SME lending by Ukrainian banks. The main advantages and disadvantages of this program and prospects for its improvement were identified. Based on the analysis of theoretical aspects and world and domestic practice, there were substantiated the directions of increasing the efficiency of small and medium business in Ukraine in the context of intensifying bank lending and state regulatory, legal and financial support for its development. It was substantiated that stimulating the development of small and medium business in Ukraine within the programs of state support and bank lending are important for overcoming socio-economic disparities.

Globalization processes around the world affect the activities of economic entities, which in turn leads to changes in their accounting and taxation systems. The article is devoted to the study of the peculiarities of the application of the simplified system of accounting and taxation of agrarian businesses of small businesses in order to identify problematic aspects and areas of state support for their functioning in the context of European integration. A study of the main aspects of the Association Agreement between Ukraine, on the one hand, and the European Union, the European Atomic Energy Community and their Member States, on the other hand, in terms of accounting and taxation. It is determined that the implementation of domestic legislation to the regulations of the European Union (directives) is tangible for both businesses and individuals. Analytical data on the activities of small busi-nesses in Ukraine, including agricultural enterprises, are presented. The results of the analysis show a decrease in the number of small enterprises for the period 2015-2019. At the same time, the volumes of produced and sold products of small businesses and micro-enterprises are growing, which testifies to the importance of the activities of these businesses. It is determined that the conditions of production and economic activity of business entities are accompanied by constant changes in current legislation, which causes uncertainty in their position in the competitive environment, leads to the risk of transactions and increased tax burden, and as a result – business closure or withdrawal in the shadows. "The current systems of taxation of small businesses are studied and their advantages and disadvantages are identified. The main criteria for assigning business entities to the group of small businesses in the agricultural sector, taking into account the Tax and Commercial Codes of Ukraine, as well as the provisions of the Law of Ukraine "On Accounting and Financial Reporting in Ukraine". The system of taxation and accounting of small agricultural enterprises is studied. It was found that the current situation in agriculture indicates the shortcomings and lack of efficiency of the tax system, which requires scientific and methodological support for a consistent and stable tax policy for this category of taxpayers, the use of tax incentives for small businesses, improving the simplified taxation of small businesses . Examining the organization of accounting for small businesses in the context of European integration, the framework of the feasibility of changes in the accounting system. It is noted that a certain problem is the inconsistency of financial and tax accounting for the formation of a harmonized information product for different groups of users. The opinion is expressed that the fiscal orientation of accounting should be reoriented to the needs of the management system and high-quality information support of stakeholders, including foreign investors. It is noted that the legislation on ac-counting and taxation systems, opening and registration of small and micro enterprises needs to be changed. In order to properly support the development of small business, it is proposed to create favorable conditions for taxation and a clear accounting system: providing information and financial support for the process of business organization and the transition to international accounting standards; organization of the system of training of entrepreneurs and retraining of accountants; streamlining mechanisms to protect the rights of small businesses.

This paper investigates the current state of small and medium business in Ukraine. The protracted nature of the war in Ukraine significantly destabilizes the activities of the subjects of this sector and leads to the deterioration of its development indicators. In particular, a decrease in quantity of active entities small and medium business, a decrease in the rate of registration of new entities, a shortage of own working capital in most small and medium enterprises will have a negative impact on the national economy. The main obstacles to the recovery and development of business activity during the period of validity of state of war are identified. It is the lack of financial resources; continuation of hostilities; interruptions in electricity, water and heat supply; destruction of logistics; increase in production costs; insufficient quantity of paying customers. The peculiarities of state support of small and medium business in Ukraine during the war are considered. The problems hindering the development of national small and medium business in the conditions of war are identified. It is the absence of a program document on the development of the small and medium business sector; low level of access to finance by small and medium business entities; insufficiently developed state financial support programs for IT startups; inefficiency of industrial parks. Proved, that the prospects of the development of small and medium business largely depend on ensuring the implementation of an effective state policy to stimulate its development. In this context, the priorities of the state policy in the sphere of stimulating the development of small and medium business in the conditions of the war in Ukraine are substantiated. It is the development of the State program for promoting the development of small and medium business in Ukraine, coordination of strategies and programs for the development of small and medium business at the state, regional and local levels; attraction of money from international financial organizations and international donors; creation of conditions for increasing the level of access of small and medium enterprises to finance; expansion of state grant support for IT startups; implementation of mechanisms of tax benefits for entities that resume their activities in the de-occupied territories; expansion and creation of new industrial parks with developed engineering and transport infrastructure, creation of favorable conditions for the development of small and medium business within the industrial park.

The article analyzes the peculiarities of foreign economic activity of small and medium-sized enterprises in Ukraine in the context of digital transformation of state support, crisis challenges, and gradual integration into the EU market. Hypotheses are formulated that the participation of small and medium-sized businesses in foreign economic activity is uneven across enterprise size categories; support policy in 2016–2023 evolved under the influence of external challenges, and digital tools for institutional support and interna­tional cooperation contributed to the growth of their involvement. Statistical analysis methods were used to study the main trends in the foreign economic activity of enterprises. Comparative statistical analysis was used to compare trends in the foreign economic activity of enterprises with different numbers of employees. The dynamics of the main indicators of exports, imports of manufactured products, and the share of sales from e-commerce in total sales by type of enterprise (micro, small, medium, and large) in 2016–2023 were studied. The stages of state policy to support the foreign economic activity of small and medium-sized businesses in Ukraine were systematized. The stages of state policy to support the foreign economic activity of small and medium-sized businesses in Ukraine have been systematized. The evolution of the policy to support the foreign economic activity of enterprises of various sizes has been substantiated in stages: strategic planning; institutional formation; digital adaptation; crisis response; digital integration and scaling. The key barriers to the participation of small and medium-sized enterprises in foreign economic activity and e‑commerce have been identified, and the main institutional initiatives that contribute to expanding their internationalization potential have been described. The main result is the justification of targeted instru­ments for differentiated, digitally oriented support for the internationalization of small and medium-sized enterprises, taking into account their size and state of development. The practical value of the research lies in laying the foundations for the modernization of the internationalization policy of small and medium-sized enterprises in Ukraine, taking into account current challenges and opportunities.

The article is devoted to the study of integration processes, as they are carried out between enterprises of various expansions. A highly efficient economy is optimal for the operation of large, medium and small enterprises. This clause describes the main types of state support of small business to ensure their sustainable development and subsequent operation. Also disclosed in detail the main principles of policy in the sphere of small and medium business in Ukraine. The development of a small business is an indicator of the development of market assets, the assessment of private authority, independence and the capacity of the subjects of government. Small business is a special sector of the economy playing an important social and economic role. The advantages and shortcomings of outsourcing, subcontracting and problems of their promotion in Ukrainian enterprises are examined. It has been established that at the current stage of economic development, small businesses will require direct and indirect approaches. The formation of mutually integrating links between small and great business can not be brought to the advancement of the efficiency of their activities. Analysis of the development of the outsourcing and subcontracting system revealed a low level of their development. The main reason for their low distribution is the lack of necessary information about partnership, the underdevelopment of the market infrastructure, which contributes to the formation and development of integration ties between enterprises of different sizes. For the effective development of small entrepreneurship in the region, where there is a considerable number of both large and small enterprises, it is necessary to create an enterprise – a partnership center. For the formation and development of integration links in enterprises of various sizes, there is a need in the creation of infrastructure facilities. Subjects of small business are in need of informational and illuminating servants. The creation of an infrastructure for the development of a system of outsourcing and subcontracting in Ukraine is a progressive direct development of a small business. The development of subcontracting businesses in Ukraine is the basis for the development of industrial production, with a small number of enterprises to realize their potential in the service department of technological lines of great industrial enterprises.

Introduction: In modern conditions, the formation of an inclusive, sustainable, and innovation-oriented economy gives strategic importance to small business. Small entrepreneurship plays the role of a social buffer, ensures economic flexibility, adaptation to crisis conditions, generates new jobs, promotes regional development, and activates local markets. In the context of Ukraine's post-war recovery, this sector can become a catalyst for economic growth, especially in the areas of services, trade, agribusiness, innovation, and creative industries. However, one of the main obstacles to the expansion of small businesses is limited access to financial resources. Banking crediting, which is a traditional and the most widespread source of business financing in most countries, in Ukraine's realities is characterized by high barriers for SMEs: lack of collateral, low financial literacy, income instability, a complicated creditworthiness assessment system, and limited readiness of banks to cooperate with small entities. Method (Methodology): The work uses general scientific and special research methods, namely: analysis and synthesis – to study the essence of credit, trends in crediting in Ukraine, and to justify the peculiarities of banking crediting for small and medium business; systematization and classification – to identify methods and tools of banking crediting for small and medium business; comparison – to conduct a comparative analysis of small and medium business crediting support in foreign countries and in Ukraine; generalization of results – for drawing conclusions. Results: Thus, banking crediting for small businesses in Ukraine remains fragmented, unevenly developed, and insufficiently adapted to the needs of this segment of the economy. Despite the implementation of state programs, including "Affordable Credits 5-7-9%", small businesses still face problems such as excessive regulation, high interest rates, limited credit lines, and difficulties in proving creditworthiness to banks. Foreign experience shows that the decisive role in expanding access for SMEs to banking financing is played by active government participation through development institutions, guarantee funds, interest rate subsidies, digitalization of crediting processes, and partnerships with commercial banks.

The article states that the state of the modern small business is characterized by negative financial and economic and social indicators. The negative impact on the development of this sector with military clashes and conflicts. Therefore, there is need for reform and renewal of the state mechanism to support small businesses, taking into account the negative factors of the environment. The purpose of the article is to examine the characteristics of development at the small business in Ukraine under present conditions, analysis of the major deficiencies and determine the prospects of small businesses. Determined that there is a clear relationship trends and trends in small business of scientific and technological progress. It is noted that in European countries is dominated by small and medium enterprises, their share in the total number of enterprises is 99.8%, two-thirds of the employed population (65.8%) are employed in small and mediumsized enterprises, 58.8% of the annual turnover in Europe and accounts for this sector. However, small businesses Ukraine missed its development potential and does not perform assigned tasks. This is due to insufficient attention of local authorities in this sector, namely the lack of permanent tracked the development of such enterprises; imperfect administrative support; inefficient infrastructure software and more. In this regard, it is necessary to find innovative means of administrative support and market conditions such enterprises unstable environment. The main task of the Ukrainian authorities is, first, to carry out regulatory reform, which will create a qualitatively new system of state regulation that will protect both entrepreneurs and consumers. Secondly, it is necessary to reduce the number of permits for doing business, as Ukraine lags behind in this component. Third, it is necessary to create a state credit guarantee institution in order to encourage commercial banks to lend to small businesses with minimal financial risk. Having analyzed the state and dynamics of the general parameters of small business in Ukraine, it should be noted that they do not meet the needs of the Ukrainian economy. The development of small business in Ukraine is much lower than in developed countries. During a coronavirus pandemic, where most small businesses have either closed or are not operating at full capacity, government assistance is important.

Sustainable business development involves, among other things, the choice of the optimal taxation system. The study provides specific practical recommendations for choosing a simplified taxation system. The authors compared two taxation systems in Ukraine in an accessible visual form: common and simplified, highlighted the advantages of the simplified one and developed practical recommendations for choosing a taxation system. In particular, the authors developed an Algorithm for justifying the transition to a simplified taxation system and also presented and described in detail the Sequence of actions during the transition to a simplified taxation system. A feature of the study is the lack of an expanded theoretical base in favour of methodological justification, namely the use of official documents: the Tax Code of Ukraine and other legislative acts relating directly or indirectly to the taxation of a private entrepreneur. Thus, the proposed recommendations can help the entrepreneur choose a simplified taxation system, which will significantly speed up the process of interaction with the client and reduce the subjective factor.

Nowadays a number of legal, economic and organizational problems related to the implementation of the role of the state in the effective regulation of business development in Ukraine have become relevant. The development of entrepreneurial activity is one of the main prerequisites for the formation and realization of the export potential of the state, its material enrichment and growth of living standards. In modern conditions there is a need for a detailed study of business activity in Ukraine. Using statistical data of the site ukrstat.gov.ua, the economic indicators of small industrial enterprises within the period of 2010-2019 have been analyzed in the article. They are the volume of goods manufactured by enterprises; the volume of goods sold by enterprises; financial results prior to taxation of enterprises; net profit of enterprises. During 2012-2019, the volume of goods sold increased, which has a positive trend and may indicate the development of small industrial enterprises. During 2010-2019 the volume of sold products also has a positive upward trend, due to the excess of the volume of sold products over those produced in 2019. This indicates an excess of demand over supply. Net profit for the entire period of 2010-2019, except for 2018, 2019 has a negative trend, as shown by its negative values, namely the losses of small businesses. The state of entrepreneurial activity in Ukraine is currently unsatisfactory. It is evidenced by the slow growth rate of the number of small enterprises, imperfect market infrastructure and competition, lack of working capital, lack of investment resources, etc. Further development of small business, increasing its competitiveness in both domestic and foreign markets, largely depends on a balanced and sound state policy. Today it is vital to include the development of small business in Ukraine in the overall strategy of economic growth and structural reconstruction of the national economy. To improve and stabilize business activities in Ukraine, the following measures are offered: to apply a flexible system of preferential taxation for medium and small businesses, depending not on the number of those working in them, but on the annual volume (sales) of products, services, works; to constantly reduce the tax burden on small and medium enterprises; to facilitate access of small and medium enterprises to financial resources; to change the microcredit system in the field of small business in Ukraine. The financial and loan system in Ukraine currently offers different conditions and rates for small business loans, which has a particularly negative impact on the work of entrepreneurs in the period of the economic crisis.

In the current conditions of digital transformation of the economy, Ukraine needs to adapt the accounting and taxation system to new technological realities. The existing model, formed in the conditions of the traditional economy, is gradually losing its effectiveness, which necessitates its modernization. The problem lies not only in the implementation of digital technologies, but also in reviewing regulatory approaches and methodologies for accounting and taxation. This creates a need for a scientific search for new solutions that can ensure transparency, efficiency and compliance of the system with modern economic challenges. The research is closely related to the current tasks of the state's digital development, integration into the global economic space and requires a systematic scientific approach to the transformation of the accounting and taxation system. The purpose of the study is to conduct an in-depth analysis of the challenges and opportunities of digital transformation, identify factors that facilitate or hinder the effective implementation of digital technologies in the accounting and taxation sectors, and formulate recommendations for improving the regulatory framework to adapt to new requirements arising within the framework of global economic changes. The main focus is on the need to update legislation, integrate accounting systems with state registers, and increase the level of digital literacy among all market participants - from small entrepreneurs to large companies and government agencies. The research methodology is based on the analysis of current regulatory and legal acts, scientific research, and international experience, which allows identifying the best practical recommendations in the context of digitalization of accounting and tax systems. The work uses a comparative analysis of the effectiveness of digital solutions in both the public sector and private business in order to determine the advantages and disadvantages of existing approaches. The results of the study showed that for the successful digitalization of accounting and tax systems, a comprehensive approach is needed, which includes: updating the regulatory framework, developing unified standards for digital accounting, and integrating modern accounting systems with state registers. However, serious obstacles were identified, the most important of which are the lack of integration of accounting systems between different state bodies and the low level of cybersecurity, which threatens information protection and data confidentiality. Special attention needs to be paid to increasing digital competence among all participants in the accounting and tax system. Both civil servants and business representatives should have access to high-quality education and training that will contribute to more effective use of digital tools. Increasing the level of digital literacy will reduce the number of technical errors in reporting and improve the quality of interaction with electronic services. It is also worth providing systemic support for small and medium-sized enterprises, which often have limited resources for the implementation of digital technologies. To facilitate this process, it is advisable to create specialized platforms, information and consulting services, and introduce financial support programs, in particular for the purchase of software or personnel training. Such measures will create equal conditions for the participation of all business entities in digital transformation. An extremely important condition for successful digitalization is the availability of qualified personnel. Insufficient digital literacy among accountants, financiers, and tax consultants often leads to errors in working with new technologies and reduces the overall effectiveness of reforms. To overcome this problem, it is necessary to introduce systematic training of specialists aimed at developing skills in using modern digital tools. In the process of implementing the digitalization of accounting and taxation, it is also necessary to take into account international experience. Today, many countries are successfully using digital technologies to automate tax processes, and it is possible to adapt some of these solutions in Ukraine. The study proves that the financial accounting and taxation systems in Ukraine require comprehensive changes in regulatory, methodological, and technological areas. In particular, it is important to improve the skills of users of new technologies, provide support for small and medium-sized businesses in the process of digitalization, and stimulate the development of innovations in this area. Future research should focus on adapting international experience to the specifics of the Ukrainian economy and developing effective cyber protection mechanisms in the accounting and tax sector to ensure data security and the successful integration of digital technologies into all areas of the Ukrainian economy.

Small business in economically developed countries and national economies receives considerable attention, as it constitutes a significant segment of the market economy. A comparison of the criteria for assigning business entities to the "small" category in different countries shows that some enterprises, which are considered large in Ukraine, are classified as small or medium in foreign countries. Governments in other countries understand the importance of small businesses to the economy and use various government support tools, such as tax incentives, legal and advisory services, educational programs and loan support programs. However, a comparison of individual performance indicators of small business entities in economically developed countries and Ukraine shows low economic activity of Ukrainian enterprises. This is partly due to limited access to low-cost credit resources. In 2019, Ukrainian small and medium-sized businesses received credit from foreign banks, but the conditions for obtaining loans were complex and opaque, and the rates were much higher than in economically developed countries. Therefore, it is important to implement state programs aimed at providing informational and advisory assistance and credit support to small business entities in Ukraine, as they do in foreign countries, in order to activate their activities. The development of small business is one of the main factors in the formation of effective market relations in Ukraine, as it contributes to the creation of new jobs, stimulates the structural restructuring of the economy and provides the market with goods and services, which is especially important in a crisis period. However, small business is sensitive to changes in society, so its activities require state regulation and support. For this, it is necessary to carry out further theoretical justification and develop recommendations regarding the ways, conditions and resources necessary to support small business entities in the region with the help of various financial instruments The main problems of the functioning of small business in Ukraine are given, as well as the main directions of its state support are proposed.

In the era of the green economy, the Chinese government has advocated for natural environmental protection and innovation in rural areas, making the sustainable development of small rural businesses into a focal point. Currently, whether natural environmental protection promotes the sustainable development of small rural businesses remains debatable, and the roles of regional innovation climate, entrepreneurs’ cognition of green development, and technological innovation in production on the sustainable development of small rural businesses are often overlooked. Addressing this gap, this study draws inspiration from Upper Echelons Theory and Sustainable Development Theory to construct a structural equation model (SEM) and proposes 10 hypotheses. Primary data was collected from rural entrepreneurs across 17 provinces in China, yielding 439 valid samples. The data were analyzed using AMOS 28.0, SMARTPLS 4.0, and SPSS 28.0. The findings revealed that natural environmental protection did not positively influence the sustainable development of small rural businesses (β = 0.104, p > 0.05). In contrast, the regional innovation climate (β = 0.189, p = 0.001) and rural small business entrepreneurs’ cognition of green development (β = 0.261, p < 0.001) significantly affected the sustainable development of small rural businesses. Technological innovation in production (β = 0.034, p < 0.01) played a partial mediating role between the regional innovation climate and the sustainable development of small rural businesses. And, the mediating role of technological innovation in production was significant in the relationship between entrepreneurs’ cognition of green development and the sustainable development of small rural businesses (β = 0.059, p < 0.01). As a representative developing country, China’s findings in rural areas provide valuable insights for other developing countries undergoing green development transitions. This study not only questions the applicability of Porter’s hypothesis in rural contexts but also offers implications for relevant policymakers and small business entrepreneurs.

Small and medium-sized enterprises (SMEs) are business entities facing the most urgent challenges in terms of instability, and therefore need state support. In Ukraine, the support SMEs takes place, among other methods, through a simplified tax system, that has a significant impact on doing business at the micro-level. However, simplified tax system has some constraints, which does not stimulate the development of micro-business, and in current circumstances does not take into account the tendencies for rapid digitalization of economic processes and changes in the paradigm of doing business in the new environment. The purpose of the article is to assess the efficiency and suitability of applying a simplified tax system as a form of state support to SMEs in the context of creating the conditions for their further development. Differences in the institutional base of small and micro business operating were identified based on a retrospective analysis of the most important problems faced entrepreneur activities in European countries and in Ukraine. It was determined that the range of problems for domestic SMEs is much wider, and the problems of tax administration and accounting, along with access to finance, corruption, unfavorable economic and political situation, are the most significant for SMEs in Ukraine. There is quite a large gap between the intentions of governments and their understanding of the needs and challenges SMEs face. The discrepancy between the expectations of entrepreneurs and the measures implemented according to the regional state support programs has established based on the systematization main state support measures provided for by the Regional Programs of SMEs Development in Ukraine. Approaches to the transformation of the taxation system for small and micro business were formulated taking into account the existing problems and changes in the economic paradigm of doing business in terms of digitalization. It was proposed to consider the simplified tax system of small and micro business as the main instrument of their state support in the conditions of significant budget constraints and the lack of an institutional environment for the use of non-tax instruments of state aid in Ukraine.

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Accounting science is increasingly focused on large businesses that have the resources to innovate and implement, while small businesses need support, understanding and clear rules. It should be borne in mind that the accounting system for small businesses should be simplified and the budget for its implementation should be minimal. The aim of the study was to improve the simplified accounting system for small businesses by using mandatory standard accounting methods with a limited number of them, rather than developing separate accounting rules. The study was based on a survey of 200 small businesses and entrepreneurs, a comparative analysis of the accounting system of 60 small businesses, and the use of a systematic research method. The structure and components of the accounting system are analysed, and the components that need to be simplified for small businesses are identified. The accounting system at an enterprise is considered as an information system. Using the methodology for assessing the effectiveness of an information system, the quality of the simplified accounting system provided for by the current legislation is assessed. According to the results of the survey, it was found that in Ukraine simplified accounting is used only by entrepreneurs in their activities, but the level of satisfaction with it is low. Legal entities that practically do not use simplified accounting as defined by Ukrainian legislation are twice as satisfied with the accounting system. The study identified the stages of development of the simplified accounting system in Ukraine, highlighted the existing options for simplification and outlines the directions of development. A vision of simplification of the accounting system at small enterprises in terms of the technical component is proposed, which involves setting limits on the scope of use of existing elements of the accounting method: limiting the requirements for valuation, variability of documents. The practical significance of the results lies in the fact that the main scientific provisions can be used by: government agencies in developing a regulatory framework for improving the simplified accounting system, improving digital tools to simplify the administration of small businesses; business entities in organising the accounting process