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

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