Dyakon Y. Taxation of small size business entities based on the simplified system

Modern practice of tax regulation of the small size business entities activity and financial relations, which arise in this connection. A scientific and theoretical as well as practical substantiation of improvement of small size business entities taxation. A dialectic method of scientific knowledge, analysis and synthesis, combination historical and logic. The taxation of small size business entities has been analyzed. The methodical approaches on substantiation of expediency of the taxation system selection have been developed. The offers concerning organization of the control and concept of improvement of the simplified taxation system have been developed. The executive and legislative authorities, educational process, research establishments.