Melnykova О. Taxation influence on enterprise development in a transformation economy

Research object: system of taxation in the conditions of market transformation of economy. Research purpose: complex analysis of taxation influence on entrepreneurial activity, as well as development of optimization ways of tax influence on development of enterprise resource. Research methods: scientific abstracting and systems approach, classification-analytical, economical-statistical and historical-economical analysis, economical-mathematical modelling. Results, novelty: the role of the system of taxation as factor of internal institutional and structural differentiation of entrepreneurial activity is defined; the sources of uncertainty of entrepreneurial activity in a transformation economy are described; description of institutional content of the state as universal resource of entrepreneurial activity is given. Sphere of the application: lectures and special courses on economic theory, government control, articles and monographs, in practical activity of STA of Ukraine and managing subjects.