May 20, 2024 – a meeting as a part of the work of the scientific group of the Department of Accounting and Taxation “Accounting, Analysis, Audit and Taxation: International Context” (scientific leader – Ph.D, Associate Professor Zhanna Oleksich) was held.
The meeting of the circle took place in the form of a round table devoted to theoretical, practical and methodical aspects of business taxation in foreign countries. Summarizing the foreign experience of building a business taxation system, it can be stated that in most countries of the world there are preferential taxation mechanisms, especially for small enterprises. It is difficult to assess their effectiveness, because in each specific case the taxation system is only an element of a complex mechanism of financial support for business. The experience of Italy and Poland was of particular interest during the discussion. Practical recommendations can help increase the efficiency of the tax system of Ukraine.
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Prepared by Zhanna Oleksich.