Влияние упрощенной системы налогообложения на развитие учета и отчетности субъектов малого предпринимательства
The influence of tax system for small business on development of accounting in small-scale enterprise

Summary/Abstract: According to statistical data, in Belarus as of 01.01.2007 were 35.7 thousand small enterprises and 191.8 thousand individual businessmen. The share of small business in Gross Domestic Product in 2006 was 8.8 %, and employment (taking into account individual businessmen) in small-scale business sphere reached more than 16 % of total employment in the country. Nevertheless, development of small business in Belarus faces considerable difficulties and taxation is the most important problem. Special tax regime – a simplified system of taxation – according to Belarusian legislation should help small-scale enterprises to become more efficient and to organize the system of accounting easily. But some changes are necessary in order to achieve these goals. For example, accounting should be simplified by conducting transactions without double entry using Nominal Ledger. However, simplified accounting should not assume exemption of taxpayers from the duty to store invoices, receipts and other documentation necessary for control purposes. Adequate documentation should be required as an obligatory condition for simplified accounting.

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