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id: 31754
Title: Status, problems and directions of improving the accounting of small business entities in the agrarian sphere
Authors: Podolianchuk O.
Keywords: accounting, taxation, subjects of small business, agrarian sphere, European integration vector.
Date of publication: 2022-10-25 08:39:16
Last changes: 2022-10-25 08:39:16
Year of publication: 2022
Summary: Small agrarian business is one of the important elements of economic development during the war. This institute acts as a driving force for promoting and maintaining a competitive environment in the economic system both on the national and global markets. The conducted studies give an opportunity to express the opinion that the taxation system is an important factor influencing the construction of accounting in small enterprises of the agrarian sphere. At the same time, the choice of accounting form depends on the size of the enterprise and the group of single tax payers.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/31754.pdf
Publication type: Монографії видані за кордоном
Publication: Аccounting for the activity of business structures in modern economic conditions and european integration processes: collective monograph. Košice: Vysoká škola bezpečnostného manažérstva v Košiciach, 2022. P. 172-217.
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