September 5, 2025

Analysis of the impact of tax rates and privileges on the accounting of small and medium-sized enterprises in Ukraine: Challenges and opportunities

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Small and medium-sized enterprises account for over 99% of all enterprises in Ukraine, facing significant economic challenges.
Since February 2022, about half of SMEs ceased operations, but a temporary tax reduction positively affected sustainability.
The reintroduction of pre-war tax regulations in 2023 worsened the economic condition of SMEs, stalling their development.
Despite operational challenges, 76% of SMEs express readiness for growth under the simplified accounting and taxation system.

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Analysis reveals tax rates affect accounting practices in SMEs, indicating challenges and growth potential.

Перчук et al. (2025) studied this question.

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