Small and microbusiness is a reliable rear for the economy and the Armed Forces. But it needs to be removed from the shadow

7-10% of the economically active population of Ukraine-probable "shadow" entrepreneurs or self-employed persons. This is from UAH 10 to UAH 20 billion in budget losses, a significant part of the section on the restoration of the economy of this plan is devoted to the simplification of the conditions for the start of small and microbusiness, its shadowing, as well as the legalization of the labor market and the creation of new jobs. That there at the same time more than a quarter (26.

5%) of the economically active population from 15 to 70 years (and in Ukraine at the beginning of 2022 there were 16. 7 million people according to the State Statistics Service) receive shadow revenues (research of the Institute of Economics and Forecasting of NAS of Ukraine). But this is not the final indicator and the share of "shadows" can be greater, probably due to recipients of undeclared income from individual business and work.

About 7-10% of the economically active population are likely "shadow" entrepreneurs or self-employed. It is from UAH 10 to UAH 20 billion annual deceptions to the state budget. Obviously, during the war the situation has only worsened. According to various assessments of analysts, about 1 million Ukrainians have lost their work, more than 6. 6 million people are internally displaced persons: they either do not work temporarily or find periodic work without employment.

The problem of shadowing business and individual work, as well as employment, requires complex and differentiated approaches to solving depending on the specifics of the country. In particular, a purely repressive approach has proven its low efficiency even in developed countries, not to mention countries with the worst quality of public administration, to which Ukraine belongs.

And with the reduction of the state's capabilities to control certain activities and categories of taxpayers, the relevance of compromise approaches to shadowing such activities and payers is increasing. In Ukraine, the role of the mechanism of compromise shadowing is played by a simplified system of taxation and reporting for small business (in fact - microbusiness) - SCO.

It has proven effective in the shadowing of the main part of the micro-enterprise and part of the self-employed, especially those with clients of the enterprise or individual entrepreneurs. However, at one time, in 2010, an attempt to eliminate the SCO by the then leadership of the country and a further compromise, which significantly complicated and made more expensive use of this system, led to the loss of 2.

2 million legal jobs in the microbusiness sector, from which the vast major in full "shadow". However, the need to register business and submit reports and penalties, makes even SCOs not attractive for persons engaged in individual or episodic work. This necessitates the supplement of the MCO even easier and compromising mechanism of legalization, which would be attractive to those categories that today remain out of the legal field.

The social effects of microbusiness society is generally interested in creating the conditions for the development of microbusiness and entering it into the official legal field. In addition to their main task-to make profits to owners-any business activity creates a number of external effects that, accordingly, become objects of public policy.

For example: - creation of jobs at a low cost and without the need for state intervention; - Microbusiness is considered the most effective way to combat poverty. Individual people and entire regions that have been trapped in poverty need a resource impulse that would allow them to start a spiral withdrawal from poverty; - The role of microbusiness as "cradle" to realize creative, in particular, entrepreneurial potential is critical.

This is especially true of the post -industrial stage of development, where the talents become the largest wealth of the nation; - maintaining a competitive environment, especially in high -yield industries, allows you to increase public well -being; - Creating a comfortable consumer environment.

This category is very subjective, but in many developed countries, in particular the EU, attention is paid to preserving small businesses, especially in the areas of service, food and retail trade on the reasons for creating comfort for consumers and tourists. At the same time, in post -communist countries, small and legally, which works legally, is not only revenue into the budget, but also the education of entrepreneurial culture and overcoming a negative attitude towards entrepreneurship.

Optimal decisions for Ukraine different EU and Asia are used by five taxation models, in particular: - personal income tax - Finland, Bulgaria, Czech Republic, Poland, Romania, Hungary, etc. ; - simplified taxation regime on the general system - Croatia, Czech Republic, Poland, Italy and others; - Tax on the revenue - Poland, Georgia and others; - fixed tax - Ukraine, Poland, Hungary, Georgia, Azerbaijan and others; - Patent - Kazakhstan, Moldova, Kyrgyzstan and others.

The system of simplified taxation currently operating in Ukraine, compared to models of other countries, creates generally good opportunities for self -employed persons working on a permanent basis and for which such activities are basic.

But what to do with the inflexibility of transition to SCO and the inability to do it episodically, if necessary? For this reason, to receive additional work on an irregular (for example, seasonal) basis in the legal sector for self -employed persons can be burdensome and unprofitable, so this sector remains in the shade.

In addition, some self -employed is not ready to register officially because of the burdenfulness of the opening and closing process of FOP, additional reporting, possible inspections. Let's not forget that the most affordable option for temporary earnings is cooperation with online platforms. Given the difficult economic situation, a large number of people can be fake by working on a part -time, temporary positions, or as independent contractors.

For example, tutoring, car driving, construction work, courier, freelance work, fitness training. However, the existing tax regimes in Ukraine provide for reporting to tax, payment of special contributions and other points that complicate the decision on the beginning of such activity. Therefore, relevant economic entities need to offer an attractive proposal that will not only legalize them on a voluntary basis, but also bring moderate budget revenues.

The experience of other countries says that such a regime for self-employed does not lead to transfers from other regimes, but there is a real detinization, when self-employed, which have previously worked without paying any taxes, are massively registered as self-employed and begins to pay taxes.

Society is interested in the legalization of any useful activity, even for a symbolic fee, since the shadow status gives rise to many negative effects for others: corrupt control bodies, nourishes organized crime, removes from the legal field an active and progressive part of the population, restrains the possible development of business. Under our circumstances, according to world experience, we can expect voluntary for a third to half of those who worked in the informal sector.

That is, voluntary legalization of up to 1 million self -employed persons, which can additionally bring to the state budget up to 10 billion hryvnias a year, depending on the price of patents/amount of revenue and intensity of detinization.

For this purpose it is necessary to legislate the simplest model of taxation for self-employed, without registration and reports-where self-employed are registered on a declarative principle, and online platforms provide information on the circulation of counterparties to the tax authorities. It can be a patent system, or a tax tax at a rate of 5-6% and with a dismissal from a mandatory payment of a single social contribution.

The introduction of a simplified system for self -employed will allow to legalize the wider circle of self -employed. At the same time, there should be restrictions for certain activities in order to prevent the possibility of abuse of simplified business form - but only those with economic justification.

It is also important to eliminate the need to account for income and expenses to reduce expenditures for administration by taxpayers and tax authorities for persons self-employed in activities, which are limited in this way, in any case not to exceed the upper threshold for 1 law. SCO groups.

Instead of accounting for income, their size should be limited economically due to the exclusion of certain activities and the requirement for the exclusively personal provision of services with the ban on the use of employees. It is necessary to limit the possibility of pressure of tax authorities on self -employed persons. All this will create attractive conditions for the voluntary legalization of microbusiness and for shadowing in other sectors.