Khimchenko A. Development in Ukraine of a business: shaping of small business

Object of research: : socio-economic processes what is going on in connection with functioning and development of the system of small business and small entrepreneurship. Purpose of research: research of tendency of such form of enterprise in the economy of Ukraine, as small business and development of recommendations on activation and providing of its efficiency in Ukraine. Meth-ods of research: systems approach, analysis, syn-thesis, statistical methods of treatment of eco-nomic information, methods of logical generaliza-tion, methods of economic prognostication. Re-sults: the concept "small enterprise", "small busi-ness" is specified; determined and systematically analysed the basic socio-economic effects of de-velopment of small business, namely: increase of number of workplaces; growth of level of public welfare of population; change of modern psychol-ogy; increase of amount of the services repre-sented in a social sphere; satisfaction of creative and social needs of population; increase of produc-tion and commercial performance indicators; in-crease of productivity of labour; increase of re-ceipts in a budget; shadowing of small business; short life cycle; weak investment base; differentia-tion in the profits of businessmen; the necessity of development and strengthening of large production is argued as material basis of development of small business; the author chart of state policy of assistance is developed small to business both on a macrolevel and on a microlevel; the system of levers and incentives of effective taxation of en-terprise in the form of small business is offered. Novelty: defined enterprise from point of view of high-quality estimation of subject of economic relations; the mechanism of development of small business on material subsoil of large business is offered; the socio-economic effects of develop-ment of small business are systematized; author mechanism of realization of state policy of assis-tance to small business both on a macrolevel and on a microlevel. Field of use: of particular branch.