Nikytenko D. Fiscal policy of entrepreneur's development in transformation economy

The thesis investigates the problem of a fiscal policy, its influence on entrepreneurship development in environment of transition economy. It is shown, that the existing mechanism of distribution and redistribution of the created national income in non-financial sector of economy - the main producer of GNP, results in exhaustion the financial resources from this sector necessary even for simple reproduction. It is proved, that thereof the primary goal of a fiscal policy should be its realization in the greater measure as the real tool of initiation of development entrepreneurship spirit and economic activity, than one-sided orientation on filling of an income part of the state budget. Necessity of improvement of a tax compound fiscal policy, its transformation from mainly fiscal tool on effective means of social and economic development of the state, which can stimulate investment and innovative processes, has proved. It is offered to keep positive operating time and further to improve the simplifiedsystem of the taxation for subjects of small business and reforming of the general system of the taxation with a reference point on stimulation of innovative and investment activity.