Abstract:
The article investigates development of accounting and taxation in foreign countries, models of interconnection of accounting and taxation systems, their impact on the development of small business and the economy of countries. It proves the necessity of application of special benefits for certain taxes and use of special tax regimes for small business in order to expand the small business sector in Ukraine and to increase efficiency of its functioning.
Description:
Gogol, Т. А. Accounting and taxation, and their impact on the development of small business in developed countries / Т. А. Gogol // Науковий вісник Полісся. – 2016. – № 4 (8). Ч. 2. – С. 257-261.