Development of accounting and taxation of smes as a factor of macroeconomic stability of the country in the context of global challenges: a case study of Ukraine

Abstract

The aim of the article is to analyse the legal aspects of the separation of small businesses, study methodological approaches to accounting for SMEs (small business entities), and taxation of small businesses as one of the factors of macroeconomic stability in the new global challenges. The study has proven that the use of special tax regimes, accounting, and financial reporting to support both priority economic activities and directly certain groups of businesses is one way to ensure their effective development in a socially oriented economy. Proves that the special tax regime should be aimed at stimulating small businesses, and its system involves only one type of tax: a single tax that is paid to the local budget.