8 years by 17.7%.
Figure 1. Number of small enterprise entities, including microenterprises entities
in 2010 - 2017 in Ukraine, units
Source: Developed by authors on the basis of [9]
Figure 2. Number of individuals-entrepreneurs - small enterprise entities in
Ukraine in 2010 - 2017, units
Source: Developed by authors on the basis of [9]
The predominance of individuals-entrepreneurs in the structure of small
entrepreneurship is due to the possibility of choosing a simplified system of taxation,
accounting and reporting that allows them to be accounted for by themselves without
the involvement of an accountant and, accordingly, save on labor costs, and at a
relatively low level taxation. Entities of Small Enterprises IE that have chosen a
simplified taxation system and have not involve hired labor, according to the current
legislation, pay only a single social contribution (SSC) of 22% of the minimum wage.
From January 1, 2019, the minimum wage in Ukraine is equal to 4173 UAH.
Consequently, the minimum amount of SSC per month is 918.06 UAH. The maximum
amount of SSC per month is 13770.9 UAH (22% of the 15 minimum wages and
0
500000
1000000
1500000
2000000
2500000
2010
year
2011
year
2012
year
2013
year
2014
year
2015
year
2016
year
2017
year
2161999
1679902
1578879
1702201
1915046
1958385
1850034
1789406
2093688
1608819
1510776
1637180
1859887
1910830
1800736
1737082
including microenterprise entities
small enterprise entities
0
500000
1000000
1500000
2000000
2010
year
2011
year
2012
year
2013
year
2014
year
2015
year
2016
year
2017
year
1804758
1325619
1234831
1328392
1590448
1630571
1558880
1466486
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