FEATURES OF ACCOUNTING AND TAXATION FOR SMALL ENTERPRISES

Abstract

The article is devoted to the study of accounting and taxation of small enterprises at the present stage of socio-economic development of Ukraine. The theoretical basis of the study is the scientific works of scientists and the main provisions of the current legislation of Ukraine. The work uses the methods of qualitative and comparative analysis, logical generalization, induction, deduction, abstraction. As a result of the study, key trends encountered by small enterprises in the field of accounting and taxation were identified, and proposals were made to improve the system of accounting and taxation of small enterprises. The article focuses on the significant role of small enterprises in the stability and post-war development of the national economy, stimulating innovations in various sectors of the national economy and contributing to solving employment problems. The importance of high-quality accounting information for timely consideration of possible risks by small enterprises and focusing efforts on their prevention and prevention of losses is shown. At the same time, the accounting system of small enterprises has specific features that need to be taken into account when improving and adapting to modern conditions. A description of small enterprises and microenterprises is given, their classification features are presented according to the requirements of the current legislation of Ukraine. The differences between the categories of "small enterprises", "small entrepreneurship" and "microentrepreneurship" are shown. The main factors influencing the accounting system and taxation of small enterprises are systematized. The main requirements and advantages for small enterprises that are residents of "Diya City" in terms of taxation of their activities are characterized. The main problems and areas for improving the organization of accounting in small business enterprises are highlighted. It is substantiated that ensuring the stability of legislation and access to modern accounting tools will be the key to increasing the efficiency of this sector of the economy. Given the need to restore the economy after the war, it is important to focus efforts on supporting small enterprises, which are the basis of local development.