THE IMPACT OF TAX ADMINISTRATION ON THE DEVELOPMENT OF SMALL AND MEDIUM-SIZED BUSINESSES
Abstract
The article examines the impact of tax administration on the development of small and medium-sized businesses in the context of the transformation of economic and institutional processes. Theoretical approaches to the concept of tax administration are considered, its impact on the economic activity of small and medium-sized businesses is analyzed, and the scientific views of domestic researchers on the problems and prospects of improving tax regulation are summarized. It is concluded that the effectiveness of tax administration is one of the key factors in creating a favorable business environment and sustainable economic growth.
Fields of Study & Subjects
Taxation and Compliance Studies
Economic and Fiscal Studies
Economic Issues in Ukraine
Publication details
- Journal / source
- EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
- Volume
- 1/5
- Issue
- 166
- Pages
- 147–152
- Publication date
- 1 January 2026