Legal Regulation of the Simplified Tax System in Ukaine.

Abstract

The first section examines the concept and legal nature of the simplified system of taxation, accounting and reporting; some attention is paid to the analysis of the genesis of the origin, development and formation of a single tax; the place of the single tax and the system of local taxes and fees is determined. The second section of the work is devoted to the study of the direct legal mechanism of the single tax. Mandatory (object, subject and rates) and additional (features of the order of accrual and payment, tax period and benefits, the order of tax reporting) elements of the single tax are defined.