Pozhydayeva M. Legal regulation of unified tax for small businesses.

This thesis is dedicated to theoretical comprehension and complex settlement of problems with unified tax normative ensuring for small businesses and implementation of unified tax collection legislation. The main point of legal character of unified tax and its specific legal features are defined in this thesis; auvthor's definition of unified tax is given. The necessity to feature consolidated taxes within Ukraine's taxation system is reasoned. Unified tax collection legal relationships are described. Subjects, object for unified tax, types of rates, peculiarities of unified tax payments scheme are analyzed. Author defines possible ways for improvement of unified tax legal regulation such as legislative establishing of unified tax definition, adoption of special unified tax collection law, and in perspective of Ukraine's Tax Code, agreement of financial legislation norms. Concrete proposals as for improvement of Ukrainian legislation regarding the issues of unified tax regulation are formulated in thisthesis.