БОНДАРЕНКО, Ольга МихайлівнаBONDARENKO, OlhaКОЗЛОВА, Вікторія ОлександрівнаKOZLOVA, ViktoriiaЛЕБЕДЄВА, Анастасія ОлексіївнаLEBEDIEVA, Anastasiia2023-09-152023-09-152022http://elar.naiau.kiev.ua/jspui/handle/123456789/25401Малі підприємства дуже важливі для економіки будь-якої країни, адже вони створюють робочі місця, збільшують надходження до державного бюджету та заповнюють закриті для великих підприємств сегменти ринку. І спрощена система оподаткування на сьогодні є одним із головних інструментів стимулювання розвитку малого бізнесу з боку держави. У статті досліджено особливості спрощеної системи, переваги її над загальною системою оподаткування; визначено недоліки функціонування та запропоновано кроки для їх усунення. This paper considers a simplified taxation mechanism used by small business entities. The state is most interested in the development of small businesses. Small enterprises create jobs, increase revenues to the state budget and fill market segments that are closed to large enterprises. The complexity of financial accounting and compliance with the rules of the general taxation system were an obstacle for many people to officially register as entrepreneurs. Aware of this, the government developed measures to detinize the work of self-employed persons, providing them with comfortable working conditions. And it is the presence of a simplified taxation system that is one of the main tools for this today. During her work, she has already managed to show herself as a useful and popular tool, which is chosen not only by aspiring startups, but also by experienced businessmen. More and more small businesses choose to switch to a simplified system of taxation, accounting and reporting. Such a step is appropriate, because it allows to reduce the tax burden and, as a result, to have more resources for growth. It also simplifies financial accounting and reporting, which reduces the risk of making mistakes and, as a result, paying fines. All highly developed countries prioritize the development of small businesses and apply a simplified taxation system. Ukraine is oriented towards international standards, therefore the improvement of taxation is currently in the center of attention of scientific and public opinion. In order to contribute to the research of this important topic, we will consider a number of theoretical, organizational and practical aspects of the simplified taxation system and propose ways to improve it in this paper.uk-UAмалий бізнесспрощена система оподаткуваннясуб’єкти малого підприємництваєдиний податокфінансовий облік та звітністьsmall businesssimplified tax systemsmall business entitiessingle taxfinancial accounting and reportingArticle