Single tax for the private entrepreneurs under the conditions of marital state

Abstract

The article deals with the conditions and a procedure for transition to a simplified system of taxation, accounting and reporting by the natural persons – subjects of the entrepreneurial activity. The single tax is considered from the position of the effective means of implementing the stimulating function of taxes and establishing a balance of the interests of the taxpayer and the state. A number of characteristics of the simplified system of taxation, accounting and reporting as a tax regime were highlighted: 1) voluntariness (the taxpayer independently chooses this form of taxation, if he meets the established requirements and is registered as a single tax payer); 2) alternative to the general taxation system; 3) a differentiated approach to certain categories of the taxpayers. The criteria that give private entrepreneurs the right to choose to pay a single tax have been studied: 1) quantitative, which characterize the number of employees and the maximum amount of income received for a set period of time; 2) qualitative, characterizing the permitted types of entrepreneurial activity and the place of economic activity.
The inconsistency of the quantitative criteria established by the Tax Code of Ukraine regarding the transition to the payment of a single tax for natural persons – business entities and the criteria defining the small business entities in the legal norms of economic legislation with the justification of the corresponding changes have been criticized.
Measures of the tax incentives for payers of the single tax under the martial law were considered: 1) granting the right to the private entrepreneurs of the 1st and the 2nd groups not to pay the single tax from April 1, 2022 until the termination or cancellation of the martial law on the territory of Ukraine; 2) exemption from a payment of a single social contribution; 3) increasing the quantitative criterion (the amount of income for the past calendar year) for all private entrepreneurs to 10 billion of hryvnias and the abolition of the restriction on employees with the possibility of paying a single tax at the rate of 2 %.