Experience of EU and world countries in applying simplified tax systems for micro and small businesses

• Published in: Problems of Theory and Methodology of Accounting, Control and Analysis no. 3(59); pp. 50 - 56
• Main Authors: Travin, V.V., Gudziuk, E.O.
• Format: Journal Article
• Language: English
• Published: 24.12.2024

The article examines the experience of applying simplified tax systems in the countries of the European Union and the world for micro and small businesses. The emphasis is on the peculiarities of the functioning of such systems in different economic conditions and regulatory frameworks. The key aspe...