Kvasovsky A. Taxation of small business in Ukraine: fiscal and stimulating potential.

Object: a small business sector, providing a factor of social and economic development, and that of a budgets replenishment; objective: deepening of theoretical fundamentals, and development of practical recommendations for optimization of small business taxation; methods: a dialectic method and a system approach, analysis and synthesis, statistical methods, and these of economic and mathematical modeling; findings: essential and typological, social and economical, and fiscal foundations of small business are specified, a model of updated subsystem for small business taxation, and on economic and mathematical model for optimal payment variant selection for small enterprises is designed; innovation: conceptual requirements are substantiated first, a package of practical measures for improved fiscal and stimulating potential of small business entities taxation; implemented into the work of system of the Ministry of Finance and State Taxation Administration bodies in Ukraine; sphere: tax system.