Organizational and Legal Aspects of Taxation of Economic Activity of Individual Entrepreneurs in Ukraine: Retrospective, Present, Future

The article deals with the topical issues of taxation of individual entrepreneurs in the current economic environment. The relevance of this article is related to the fact that small business performs an important socio-economic function, since it not only provides itself with work, but also creates jobs, and fills the revenue side of budgets and extra-budgetary funds. The purpose of the article is to examine the peculiarities of taxation of economic activities of individual entrepreneurs at the current stage and to determine the nearest prospects. To this end, the author analyses the legal framework for taxation of economic activities of individual entrepreneurs. The article provides a detailed analysis of the general and simplified taxation system for individual entrepreneurs. The advantages and disadvantages of both the general and simplified systems of taxation of activities of individual entrepreneurs are identified. The main factors that affect the size of the tax burden of individual entrepreneurs depending on the chosen taxation group are identified. The advantages and disadvantages of choosing a particular group of single tax payers by individual entrepreneurs are considered. Given the current conditions of functioning of individual entrepreneurs related to the fullscale war, the author examines what legislative changes have taken place in the field of taxation of individual entrepreneurs in 2022-2023. Based on the analysis of certain provisions of the National Revenue Strategy 2030 programme presented by the government which relate to the activities of individual entrepreneurs, certain assumptions are made regarding changes in the taxation of small businesses. The author makes a general conclusion that taxation of economic activities of individual entrepreneurs is of great importance for stimulating entrepreneurship and economic development of the country, especially in the context of martial law, when a significant part of the country's production capacities has been destroyed. However, in order to stimulate the development of small business, which is expected to become the engine of the Ukrainian economy in the coming years, it is necessary to take balanced steps that take into account the specifics of doing business in Ukraine.