Regulatory and accounting support for independent businesses: problems and prospects

Abstract

Individual entrepreneurs (IEPs) are important participants in the economic processes of each country, but the regulatory and accounting support for their activities in Ukraine remains complex and ambiguous. The study of this problem can offer tools to support IEPs and at the same time actively involve them in the processes of restoring the economy of Ukraine in the post-war period. The purpose of the article is to identify the main problems of the domestic regulatory and accounting support for individual entrepreneurs, assess their impact on the efficiency of economic activity and develop recommendations for improving the legal and accounting environment of IEPs in the context of digitalization and integration into global economic processes. The paper uses methods of analysis and synthesis, comparative analysis of the legislative framework, SWOT analysis of the regulatory and accounting support for IEPs, econometric modeling to assess the impact of changes in tax policy on the business environment. Based on the results of the study of the regulatory framework, scientific discussion, domestic and foreign practice of activity and regulation of IEPs, problems are identified, directions for their solution are proposed, conclusions are drawn, and directions for further research are outlined.