Marakhovs'ka T. Tax stimulation of enterprise activity

The object of study - financial relations, which arise between the state and subjects of business concerning receipt of the taxes from their payments in the budget and state target funds. The objective of study is the decision of a problem of tax regulation of enterprise activity and preparation of the offers on improvement of tax politics in conditions of becoming of market economy in Ukraine. Dialectic, analytical, comparative, statistical, financial-settlement methods have been used. The work is devoted by a question of tax stimulation of enterprise activity in conditions of transformation of economy of Ukraine. The theoretical bases of business and its state tax regulation are considered. The special attention is given by a question of development and introduction, for the period of financial improvement of economy and formation of the market, model of the taxation of the proceeds from realisation of production (instead of existing in the given time of the tax for profit and tax to added cost). The mechanism of improvement of system of the simplified taxation of the subjects of small business is developed. The recommendations for perfection of tax privileges, which directed on development investment and innovation of activity of the subjects of business are given.