TAX STIMULATION OF THE DEVELOPMENT OF SMALL ENTERPRISES
Анотація
The article deals with tax stimulation of the development of small enterprises. In the article a current legislation that determines simplified taxation of small business is considered. Special conditions of using simplified taxation by small business are analyzed. The impact of small business taxation on entrepreneurial activity stimulation is analyzed. The article is devoted to the analysis of theoretical bases of the simplified taxation system. The features of functioning of the unified tax in Ukraine were investigated. The problems tax stimulation of the development of small enterprises and perspectives of reforming the simplified system of taxation of small business entities in Ukrainian realities were considered.
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