INNOVATIONS OF SPECIAL TAX REGIMES FOR SMALL BUSINESS IN 2017. TRANSITION OF INSURANCE PREMIUMS TO TAX AUTHORITIES by A. Lukashevich

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IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS by R. G. Akhmadeev

“…In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. …”
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Specific Features of Legal Regulation of Local Taxes and Fees by O. V. Pabat

“…The studied feature is the existence of a simplified system of taxation, accounting and reporting in Ukraine, in particular the legal mechanism for the administration of a single tax in Ukraine. The peculiarity of local taxation systems in Ukraine is its variability due to the instability of tax legislation. …”
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