Berezhnyj Y. Tax Regulation of the Enterprise Business Activity

3. Objects of research: the subjects of enterprise business activity; the purpose of research; the theoretical substantiation, development of the approaches and practical recommendations to use taxes as the tool of activization of enterprise business activity in conditions of the transitive economy; methods of research and instrument: comparison methods, ordering and logic generalization, receptions of the statistical and mathematics-statistical analysis; theoretical and practical results: the contents of categories "business", " business forming spheres " and " tax regulation " are specified, the definition of a category " a tax field " is proved, the new methodical approach to definition of the tendencies of tax policy and mechanism of regulation of the rate of the tax on profit is developed the methodical approach to an estimation of the level of tax load in conditions of a tax field in Ukraine is specified, the strategic purpose of marketing in work of bodies of a state tax service is formulated;the practical importance of the received results is: the methodical approaches and theoretical development, are brought up to a level of the practical recommendations and can be used as the subjects of business for perfection of management of the taxes, and state structures while forming of tax policy; a subject and degree of introduction: the developments are introduced into practice at joint Venture Kharkov factory of the Lift-Transport Equipment ", Kharkov Enterprise Designing Bureau "Aircontrol"; sphere of usage: the industrial enterprises, bodies of a state tax service, teaching process.