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Simplified Tax System in the Context of Problems of Small Business in Ukraine

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.