LEGAL PROBLEMS OF STATE REGISTRATION OF SMALL AND MEDIUM ENTERPRISES IN UKRAINE

Abstract

The main problem. In most European countries the small business is considered one of the main factors of sustainable economic development. Thus, the European Charter for Small Enterprises, adopted in 2000 defines a small business as the backbone of the economy. Small businesses are a key source of jobs and a breeding ground for business ideas. Also, small businesses must be considered as a main driver for innovation, employment as well as social and local integration in Europe. The items listed are the basis for creating the most favorable environment for small business and entrepreneurship by normative legal acts of the EU. The key point in the regulation of small and medium enterprises (SME) is to initiate and related administrative relations. The purpose of this article. The task is to establish the basic problems arising at the state registration of SMEs and identify ways to overcome them.
Analysis of recent research and publications. The study of specific problems of SMEs engaged scientists – lawyers, including V. Andreev, A. Bobkov, J. Ionov, O. Maysterenko, I. Pohylenko, I. Spasybo- Fateeva, I. Trush and scientists – economists, namely D. Bernytska, I. Kopchenko, О. Kuzhel, M. Pyvovarov, N. Sabina, O. Chervona, etc. Presenting main material. Сontained confirms that it would be appropriate if the Law оf Ukraine «On state registration of legal entities, individual entrepreneurs and community groups» legislator identified SMEs as a separate category of legal persons, giving them the same, some support fortheir state registration. According to the Concept of the National Program of small and medium enterprises in 2014–2024 years among the ways of their solution stands out – simplify the initiation and termination of business activities. Conclusion. It noted that it would be appropriate if the Law оf Ukraine «On state registration of legal entities, individual entrepreneurs and community groups» has identified a separate article that will settle SMEs, which will provide for solving some problems. Some of them, is the establishment of a simplified system of accounting and reporting to the state Fiscal Service and the Social Security Fund (electronic reporting and accounting), making the legislation Ukraine rules on the provision of management or secretarial services legal entity in the absence of constant finding of SMEs on the location registration of legal entities.