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This is a Quantitative Study study.

October 17, 2025Business InformOpen Access

The Problems and Directions for Improving the Functioning of the Simplified Taxation System

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Analysis reveals issues in the simplified taxation system, including tax evasion and unfair competition, suggesting targeted reforms.

The simplified taxation system primarily serves a regulatory function rather than a fiscal one, affecting its overall efficacy.
Identified problems include low fiscal efficiency and the potential for tax evasion, which undermines the system's goals.
Proposed changes include limiting eligible activities and enhancing the fiscal function to improve local community development.
The study emphasizes the need for cautious implementation of temporary tax advantages to prevent undermining competition.

Vasyl Kuz (2025) studied this question.

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