Scientific Bulletin of the Odesa National Economic University 2025,3, 22-29
Simplified taxation in the eu countries: what Ukraine should adopt
Tuchak Tatyana
PhD in Economics, Associate Professor, Associate Professor of the Department of Tax Administration, State Tax
University, Irpin, Ukraine, E-mail:tanyatuchak75@ gmail.com, ORCID: https://orcid.org/0000-0003-4696-924X
Kupriianova Anastasia
first (bachelor's) degree student, Faculty of Taxation, Accounting and Audit, State Tax University, Irpin,
Ukraine, E-mail:nastakuprianova24@gmail.com, ORCID: https://orcid.org/0009-0004-0264-0420
Cite this article:
Tuchak T., Kupriianova A. (2025) Simplified taxation in the eu countries: what Ukraine should adopt. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Sproshhene opodatkuvannja v krainah jes: shho varto perejnjaty Ukraini; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 3 (328), pp.22-29.
Abstract
The study analyses the European experience of simplified taxation and identifies its key aspects that may be useful for
Ukraine. The main focus is on identifying effective tax mechanisms that promote the development of small businesses, reduce
administrative burdens and increase tax compliance. The purpose of this article is to analyze simplified taxation models in the
European Union countries and identify best practices that can be successfully implemented in Ukraine. The methodological basis
of the study is a comparative analysis of the tax systems of European countries, in particular their approaches to differentiated
taxation, digitalisation of tax processes and stimulation of entrepreneurial activity. The use of a systematic approach allows us to
assess the comprehensive impact of simplified taxation on economic growth. The study identified a number of measures that could
be useful for improving Ukraine's tax system. In particular, it is advisable to introduce progressive tax rates for small businesses,
expand the choice of tax regime, digitalise tax administration and reduce the regulatory burden on entrepreneurs. Particular
attention is also paid to adapting legislation to the challenges of the digital economy. Given the experience of European countries,
it is important to ensure transparency of tax procedures and minimise corruption risks by implementing modern digital solutions
and automating tax accounting. In addition, it is necessary to improve mechanisms for monitoring compliance with tax discipline,
which will help reduce the shadow economy and increase the efficiency of public revenues. The practical significance of the study
lies in the possibility of using its findings to formulate an effective tax policy in Ukraine. The proposed recommendations will help
to create favourable conditions for doing business, attract investment and increase the competitiveness of Ukrainian entrepreneurs
in the process of European integration. Implementation of the best European practices in the field of taxation will not only stimulate
the development of small businesses, but will also contribute to economic growth and stability of the country's financial system.
Keywords
simplified taxation system, EU countries, tax benefits, tax burden reduction, small business, single tax.
JEL classification:Н250;DOI: https://doi.org/10.32680/2409-9260-2025-3-328-22-29
UD classification:336.2; 336.226
References
- Andrushchenko, V. L., Tuchak, T. V. (2021). Podatkovi systemy zarubizhnykh krain. Irpin: STU. (accessed 05 March 2025).
[Іn Ukrainian].
- Vozniak, R-Ya. A., Plekan, M. V. (2024). Taxation of small businesses. Materialy X
mizhnarodnoi naukovo-praktychnoi konferentsii [International scientific and practical conference],
Accounting, taxation, analysis and audit: current state, problems and development prospects.
Chernihiv: National University of Chernihiv Polytechnic, 107-109. Retrieved from: https://ir.stu.cn.ua/handle/123456789/31289 (accessed 28 February 2025). [Іn Ukrainian].
- Residence law firm. (2024). Only a 5% tax on Regime Forfettario in Italy. Retrieved from:
https://residence.legal/uk/vsogo-5-podatku-na-regime-forfettario-v-italiyi/
(accessed 02 March 2025). [Іn Ukrainian].
- Debit-credit (2024). Groups of single tax payers in Ukraine. Retrieved from:
https://services.dtkt.ua/catalogues/indexes/14-grupi-platnikiv-jedinogo-podatku-v-ukrayini
(accessed 28 February 2025). [Іn Ukrainian].
- Dobrunik, T. (2024). Simplified taxation system: fiscal significance and development
priorities. Ekonomika ta suspilstvo, 60. Retrieved from: https://doi.org/10.32782/2524-0072/2024-60-10
(accessed 06 March 2025). [Іn Ukrainian].
- Miroshnychenko, O., Shchygoreva, V. (2023). Small Business Taxation System:
The Experience of Poland. Acta Academiae Beregsasiensis. Economics, 4. Retrieved from:
https://doi.org/10.58423/2786-6742/2023-4-435-447 (accessed 28 February 2025). [Іn Ukrainian].
- Liga zakon. (2025). New limits for sole proprietors in 2025. Retrieved from:
https://buh.ligazakon.net/news/233074_nov-lmti-dlya-fopv-dinnikv-u-2025-rots
(accessed 28 February 2025). [Іn Ukrainian].
- Oleinikova, L. (2024). International experience in taxation of small business: lessons for
Ukraine. Moderni finansy: hlobalni vyklyky i suchasni trendy. / za red. A. I. Krysovatoho. Ternopil:
Ekonomichna dumka. 756-765. (accessed 02 March 2025). [Іn Ukrainian].
- Skrypnyk, S. (2024). Overview of innovations and prospects for developing the business
accounting and taxation system. Herald of Khmelnytskyi National University. Economic
Sciences, 330(3), 377-382. Retrieved from: https://doi.org/10.31891/2307-5740-2024-330-60
(accessed 02 March 2025). [Іn Ukrainian].
- Travin, V. V., Gudziuk, E. O. (2025). Experience of EU countries and the world in
applying simplified tax systems for micro and small businesses. Problemy teorii ta metodolohii
bukhhalterskoho obliku, kontroliu i analizu, 3(59), 50–56. Retrieved from: http://pbo.ztu.edu.ua/
article/view/322414 (accessed 28 February 2025). [Іn Ukrainian].
- Tuchak, T. V. (2024). Simplified taxation system in Ukraine: current state and prospects for
reform. Efectivna economika, 5. Retrieved from: http://doi.org/10.32702/2307-2105.2024.5.75
(accessed 06 March 2025). [Іn Ukrainian].
- Gouvernement. Devenir auto-entrepreneur. Retrieved from: https://refugies.info/fr/demarc
he/6047451d065cf90014a4a3e6 (accessed 06 March 2025).
- French-Property.com. (2025). Guide to Micro-Entrepreneur Business in France.
Retrieved from: https://www.french-property.com/guides/france/ business/micro-entrepreneur
(accessed 06 March 2025).
- Kleinunternehmer.de. (2025). Kleinunternehmer-Regelung 2025. Retrieved from:
https://www.kleinunternehmer.de/kleinunternehmerregelung.htm (accessed 02 March 2025). [In German].
- Ministero dell’Economia e delle finanze. (2025). Regime forfetario - Che cos'è. Retrieved
from: https://www.agenziaentrate.gov.it/portale/regime-forfetario-le-regole-2020-/infogen-regime-forfetario-le-regole-2020- (accessed 02 March 2025). [In Italian].