摘要：There are the brought results of main organization problems of accounting and reporting system of small business in Ukraine as important basis of ensuring competitiveness of the Ukrainian economy in the conditions of current world financial and economic crisis. The simplified system of taxation, accounting and reporting of small business is a necessary state support and regulation tool. The article has analyses of the characteristics and disadvantages of different taxation groups of small businesses. It was found that current approach applied in Ukraine using to construct the simplified system of taxation, accounting and reporting is significantly different from the approaches used in the world. It was found that current model of simplified taxation, accounting and reporting using in Ukraine is characterized with only fiscal direction while ignoring the needs of small businesses in respect of the convenient and efficient accounting. This leads to the fact that a lot of small business in Ukraine focused on addressing poverty reduction, instead of innovation development. Author paid a particular attention to accounting policies improvement of the simplified system of taxation, accounting and reporting. Author suggesting the structure of the accounting policies order adapted to the small businesses needs that use the simplified system of taxation, accounting and reporting.
其他摘要：У статті наведені результати дослідження основних проблем організації системи обліку та звітності субєктів малого підприємництва в Україні. Особливе місце відведено питанням формування облікової політики для підвищення ефективності спрощеної системи опода
关键词：small business entities;simplified taxation;organization of account;accounting
