Zharko R. The theoretical and methodological bases of tax regulation improvement for business activity (on the example of enterprises of Nizhyn and Nizhyn Rayon, Chernigiv Region)

The plant – entrepreneurial activity of business subjects. The aim is to develop theoretical and methodological issues of tax regulation for business activity and motivate proposals on its improvement. Methods of research: system analysis, observation, historical, concretization, analogy, mean values, correlation, graphic, financial analysis, formalization and simulation modelling, induction and abstraction. In the dissertation theoretical, methodological and practical issues of the improvement of tax regulation for business activity are examined and studied. In the dissertation theoretical and methodological issues of business activity and taxation development are considered and proposals of the methodological approaches to ranking of enterprises for the need of tax stimulation and to the determination of the tax burden on enterprises are improved. Is made a forecast of business activity and of the tax revenues on the change of tax rates. The results of the research are approved and are in use in workof Ministry of agrarian policy of Ukraine, Nizhyn joint state tax inspection, National agrarian university. The area of usage is state authorities.