Now Ukraine is the country, that have the course of European Unification. An important factor of the country's competitiveness is the state of the business environment, state support for business entities and the creation of appropriate conditions for their development. I would like to compare process of opening of self employment in our country, and country of European Union-Poland.
Poland is a member of European Union from 1st of May, 2004. And from 21st of December 2007 enter in Schengen zone. Now in the country with 38mln of people is registered 3,2mln of self employment. In this time in Ukraine we have 1.7mln. But in our country the amount of citizens is 42mln.
We will conduct a comparative analysis, the main is the opening the self employment. At first some words about new laws that was approved in Poland about little business. From April 30, 2018 in Poland, it is allowed to engage in unregistered economic activity, provided that the monthly flow of funds does not exceed 50% of the minimum remuneration, i.e. no more than 1050 zł in 2018. Such an entrepreneur is not required to register his activities and pay deductions to ZUS. Exemption concerns petty activities such as selling handicrafts, tutoring, petty commerce on the Internet. Interestingly, a small entrepreneur, exempt from registration, nevertheless, at the request of the client, will have to invoice him - an invoice, but according to a simplified scheme: this invoice can generally be written by hand on a piece of paper, where the amount, service, customer name and the name of the entrepreneur and his activities. In Ukraine we don’t have such programs, we must open self employment.
From July 12, 2017, in Poland, changes in company registration via the Internet will take effect. From this moment, you can register a company in Poland via the Internet only if you have a qualified electronic signature through a verified ePUAP trusted profile.
The process of registration of the firm in Ukraine is rather longer and tricker. This process consists from 2 stages, using a big amount of paper, forms and documents.
The first step towards the creation of a company is its registration in the Unified State Register. To do this, contact the local state administration to the state registrar at the location of the future legal entity. The registration process includes checking documents submitted for registration, entering information about a new legal entity into the Unified State Register, processing and issuing an extract from the Unified State Register.
On the day of state registration of a legal entity, the state registrar is obliged to transfer information from the registration card for the state registration of the legal entity to the relevant statistical, income and charge bodies, the Pension Fund of Ukraine, and social insurance funds. the state registration of a legal entity by the state registrar shall be transmitted an electronic copy of the application I am on the election of a simplified taxation system and or a registration application for voluntary registration as a payer of value added tax, made by scanning if they were presented as an addition to the registration card.
Therefore, Ukraine's aspiration for joining the EU requires the study and introduction of progressive foreign experience in the practice of entrepreneurship, starting with the registration procedure.
1. Opening and registering a company in Poland new rules [Electronic resource].– Access mode: https://www.rupoland.com/finances/business/91-business-registration-in-poland
2. We register our business in Ukraine. Step-by-step instruction [Electronic resource]. – Access mode: https://ubr.ua/business-practice/laws-and-business/registriruem-svoi-biznes-v-ukraine-poshagovaia-instrukciia-316859
Scientific supervisor: Kavun-Moshkovska O.A., candidate of economic sciences, Associate Professor of the Department of Trade Entrepreneurship and Logistics, Kyiv National University of Trade and Economics