Contradictions of normative and legal regulation of accounting and taxation of activities of small business enterprises
Bibliographic description of the article for the citation:
Керкез Милена. Contradictions of normative and legal regulation of accounting and taxation of activities of small business enterprises//Science online: International Scientific e-zine - 2023. - №3. - https://nauka-online.com/en/publications/economy/2023/3/03-15/
Annotation: The article analyzes Ukrainian legislation in the aspect of legal regulation of accounting and taxation of small business entities in Ukraine. It was noted that small business entities play an important role in maintaining the economic stability of Ukraine. The main laws and regulatory acts that regulate the economic activity of small businesses are considered. It was established that the unstable situation in Ukraine gave an impetus to change the regulatory and legal regulation of economic activity of enterprises. In the conditions of constant changes in legislation and legal regulation, entrepreneurs face problems related to contradictions in the legal regulation of accounting and taxation of their activities.