natural persons-entrepreneurs

Problem Aspects of Termination of Business Activities by Individual Entrepreneurs in Ukraine

Abstract. The article includes the definition and systematization of the main reasons and consequences that encourage entrepreneurs to stop their activities, the analysis of the legislative framework that regulates this process, as well as the development of recommendations for improving legal conditions to minimize the negative consequences of the cessation of activities for business entities and the country's economy in general .

Changes in the tax legal regime of entrepreneurs and self-employed persons in connection with the COVID-19 distribution

The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated.