A simplified tax system is one of the essential tools for supporting small and micro businesses and self-employment in Ukraine. Entrepreneurs who are using a simplified system pay a fixed amount of tax or a fixed percentage of income.
Ukraine has been going through ambitious structural reforms aimed to strengthen its democratic institutions and human rights protection, impose rule of law, and develop modern market-oriented economy. Customs reform is among key reforms in Ukrainian policy agenda in 2019.
In 2015, the USAID Leadership in Economic Governance (LEV) Program conducted a large-scale survey of small and medium enterprises (Annual Business Climate Assessment in Ukraine). One of the features of this survey is that entrepreneurs themselves identify obstacles to doing business and reforms they expect from the state.
Ukraine is now in a completely new environment – military operations in the east and military invasion and aggression of the Russian Federation have left a significant mark on the processes taking place in the country, including the reform of the business environment.