Comparative analysis of accounting features of small businesses in Ukraine and some EU countries

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Shliakhetko V. V. № 1 (52) 194-200 Image Image

The article considers the criteria of classification of enterprises between small, middle and large in Ukraine and in a number of EU countries as well as some features of accounting of small business entities and in particular micro-entrepreneurship, with the application of the simplified system of taxation.

Keywords: small enterprise, favourable enterprise environment, enterprise culture, simplified accounting system of income and expenses, small tax payers, simplified form of accounting, simplified financial statement.


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