LEGAL ASPECTS OF A RENEWED SIMPLIFIED TAX SYSTEM

Problems of Ukraine’s Legislation Development

Authors

Keywords:

simplified tax system, physical persons-entrepreneurs, legal persons, Tax Code

Abstract

The paper analyzes the norms of the Tax Code which concern a simplified tax system. The analysis revealed both positive and negative parts of the above system. The ways of eliminating the drawbacks of the existent norms of the law on a simplified tax system are offered.

Published

2024-10-02

How to Cite

Zeldina, O. (2024). LEGAL ASPECTS OF A RENEWED SIMPLIFIED TAX SYSTEM: Problems of Ukraine’s Legislation Development. Economics and Law, 32(1), 51–56. Retrieved from https://nasu-periodicals.org.ua/index.php/economiclaw/article/view/8383