Improvement and administration of business taxation (on the example of PE "MATSYSHYN")
Students Name: Shcherbak Anastasiya Volodymyrivna
Qualification Level: magister
Speciality: Business Administration
Institute: Institute of Economics and Management
Mode of Study: part
Academic Year: 2022-2023 н.р.
Language of Defence: ukrainian
Abstract: In this work, the research and legislative framework on the issue of business taxation administration is considered and analyzed, and the main points of activity of the private enterprise "MATSYSHYN" are also given in the work. The most basic economic indicators and the process of administration in business have been calculated and analyzed. Recommendations for improving the management of business taxation, both in the state in general and separately at the investigated enterprise, are given. Tax regulation provides an opportunity for the state to directly influence small businesses, as it is more difficult for them to conduct their activities due to low financial resources and the instability of the economic situation. These companies "decide" the further fate of business in the state. Flexibility and the ability to instantly transform in accordance with changes in the market, quick return on investment and effective use of STP achievements are their main competitive advantages [1]. The main obstacles for this type of business are vulnerability to emergency situations, because such enterprises do not have large enough own reserves, dependence on market demand and the very cost of raw materials or materials. Such aspects of possible weakness will lead many enterprises to bankruptcy in the future. In the tax system of Ukraine, there are two regimes - general and special. In short, this is a general regime under which all taxes and fees provided for by law must be paid. The simplified regime, even because of its name, makes us understand the greater "ease" of the process for business owners, however, a significant drawback of this regime is its non-use in EU countries [2]. The effectiveness of the administration of taxes and fees depends on the quality of tax legislation at the national level and the implementation of control over its compliance, as well as on the professionalism of tax administration officials. To improve the system of tax administration and fees, it is necessary to increase the degree of automation of the tax administration process and further develop the partnership between taxpayers and tax authorities [3]. The subject of the study is methodical approaches to the administration of business taxation. The purpose of the work is to find out what the process of business taxation management is like, how it can be improved and applied at the investigated private enterprise. To achieve the specified goal, it is necessary to perform the following tasks: - to classify scientific sources regarding the disclosure of the concept of business taxation administration; - to analyze the regulatory and legal framework regarding business taxation in Ukraine and abroad - identify already existing processes for the administration of business taxation; - as a result of the research and taking into account the experience abroad, to provide proposals on the administration of business taxation for PE "MATSYSHYN" The object of the research is PE "MATSYSHYN" - a Ukrainian private enterprise. The structure of the MQW consists of four sections. Chapter one examines scientific and legislative sources related to the subject of the work. Chapter two provides information on the general technical and economic "picture" of the enterprise under study, as well as evaluates the processes of improving business taxation. In the third chapter reflects the study of the main trends in the development of the internal economic activity of the enterprise, the development of administrative activities and the process of the administration of business taxation itself. In the fourth, recommendation section, provides information on possible ways to improve business taxation at the macro and micro levels. Also, thanks to this system, it is possible to optimize work processes at the enterprise. The more complex the system, the greater the chance of errors or delayed payments. It is worth taking a closer look at existing workflows and identifying where bottlenecks occur in the approval process. Optimizing the approval process also means centralizing and standardizing processing and reporting throughout PE "MATSYSHYN". Paper processes usually slow things down. Automation can reduce processing time by up to 70% while ensuring accuracy and timeliness of payments. Despite this, it is still important to develop and provide detailed rules, even with automation