Привабливість підприємницької діяльності в Україні та за її межами: організаційний та податковий аспекти
Attractiveness of Entrepreneurial Activity in Ukraine and Out of Borders: Organizational and Tax Aspects

Summary/Abstract: A lot of Ukrainian entrepreneurs sooner or later accept and make decisions to open a business outside the country. As the result, the economy development slows down, because the capital works for another country. In addition, budget losses from domestic business projects implementation on the territory of other countries do not provide economic growth and realization urgent expenses our country. The article’s aim is study and analyze the attractiveness of entrepreneurial activity abroad for domestic business and develop on this basis effective proposals to improving the conditions for carrying out activities in Ukraine for our enterprises.In the article are considered the most attractive countries for the conduct entrepreneurial activity at the point of organization view and taxation. During the research, the features of entrepreneurial activity of European countries, and also USA, were analyzed. In the result of analysis we found a country with the most optimal terms of doing business for our businessmen. The comparative analysis of business activity was conducted in Estonia and Ukraine at the questions of opening and management an enterprise, calculation organizations and taxation operating systems. The enterprise positive lines were identified in Ukraine and the circle of unsolved problems was outlined. Suggestions were worked on the base of Estonian experience connected to improvement attractiveness for subjects of domestic business activity. The most significant proposals: ensure the operational realization possibility to use electronic systems by an electronic digital signature; develop effective measures to accelerate the introduction tax on capital withdrawn; simplify accounting and reporting procedures; coordinate and implement the draft law of foreign exchange transactions; ensure the free payments introduction with the world-known payment systems; reduce penalties and ensure the implementation mechanism of priority warning.

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