Levshuk A. Improvement of taxation of small businesses in the system of means of shadowing the economy

In the dissertation, the theoretical principles have been developed, and the scientific and methodological approaches aimed at the shadowing of small businesses in Ukraine have been improved by improving its taxation. The economic nature and nature of the shadow economy of the small business are investigated; the conceptual and categorical apparatus "the shadow economy" and "the shadowing of the small business by tax means" are improved. The methods estimating the size of the shadow sector of small business were systematized, with the help of which the size of the shadow sector of small business was established. The peculiarities of interaction between informal and hidden areas in terms of the existence of both complementary and destructive nature of relations with the formal sector of the economy and formation of closed causal relationships between them are established. The influence of various factors and state policy on the development of small business in Ukraine is revealed. The main reasons for tax evasion are identified. International experience in improving small business taxation is generalized. A retrospective analysis of the state of development of small business in Ukraine is carried out, tendencies of development of small business and factors of its shadowing are evaluated. The efficiency of the functioning of a simplified system of taxation of a small business with its advantages and disadvantages, the mechanism of taxation is given. The ways and tools of tax evasion by small businesses in Ukraine are discussed. The technique of estimating budget losses from the shadow activity of small business entities has been improved. The estimation of budget losses for small enterprises of Ukraine is given. The methodological approaches proposed in the work of the algorithm for calculating the tax losses of the budget from the use of tax evasion mechanisms by small enterprises can be applied to the modernization of tax means in order to adjust the basic parameters of small business development in the direction of increasing the cost of servicing small business shadowing tools and offsetting the effects of savings using. The scientific and methodological approach to the introduction of the main directions of improvement of taxation of small business in Ukraine is developed. Conceptual approaches to improving the taxation of income of small business entities have been developed. An algorithm for calculating budget tax losses from the use of tax evasion mechanisms by small enterprises is proposed, which can be used to compare different basic parameters of small business development. The current situation of shadowing of small business in Ukraine is investigated. Practical recommendations have been developed that are aimed at improving the taxation of small businesses in the system of means of shadowing the economy.