Shvadchenko V. Tax stimulation of small enterprises development

Objects of research: processes of tax regulation of enterprise activity of legal persons - subjects of small business; the purpose of work: a theoretical basis of improvement of tax stimulation of industrial - economic activities of small enterprises and development of methodical approaches and researches and the equipment; methods of the analysis and synthesis: the system approach, the monographic, graphic, statistical analysis, methods of the correlation analysis: theoretical and practical results: complex methodic of an estimation of expediency application by the enterprise -the subject of small business of alternative systems of the taxation, advances definitions of the term "a tax privilege", methodical recommendations concerning definition of tax consequences for small enterprises of operations which are not completed at the moment of change of system of the taxation, have received development principles of system the taxation, the approach to definition of system of means of tax stimulation of development of small business, methodical recommendations concerning a choice of the rational form of realization of economic operations in system of tax planning a small enterprise; practical value of the received results will be. that their introduction allows to use in a complex modem forms and methods of ax regulation of enterprise activity in conditions of market reforming economy; a subject and a degree of introduction: development are introduced into work of the State tax administration in the Kharkov area and the Union of businessmen of the Kharkov area; sphere of use: small enterprises, educational process.