TAX POLICY

YUSHKO Serhii ¹

¹Simon Kuznets Kharkiv National University of Economics
OrcID ID : https://orcid.org/0000-0001-6323-7687

Simplified taxation system for physical entity: history and prospects of its application

The author makes a retrospective analysis of the simplified taxation system for physical entity — subjects of entrepreneurial activity; reveals changes in its application from the moment of its introduction; motivates the main advantages and shortcomings of this system; and defines perspectives for its application.

Keywords:

YUSHKO S. . Simplified taxation system for physical entity: history and prospects of its application / S. YUSHKO // Фінанси України. - 2011. - № 4. - C. 38-46.