Petrosiants K. Management of tax payments of small enterprises

Research object: process of management by tax payments on a small enterprise; purpose of work: perfection and development of scientific-theoretical positions, development and substantiation of methodical and practical recommendations in relation to organization and introduction of management by tax payments on a small enterprise and increase it efficiency and activity; research method and apparatus: theoretical generalization and semantic analysis, analysis and synthesis, statistical analysis, graphic method, method of formalizations, systems approach, expert estimations; theoretical and practical results: improved concept of management by tax payments, calculation method of expedient rate of the single tax; got subsequent development: methodical approach to determination of expedience of application the simplified taxation system on the basis of indexes of economic operations profitability; got subsequent development: organizational providing of process of management by tax payments; got subsequentdevelopment: methodical providing of management by tax payments at the change of the taxation system; got subsequent development: organizational providing monitoring of the selected taxation system expedience; the practical value of the got results consists in development and approbation of complex actions on the management by tax payments, which allows small enterprises to carry out the choice between the general and simplified taxation systems, manage tax payments in the period of change of the taxation system, and also conduct monitoring of expedience the selected taxation system with the purpose of estimation results of the tax policy, which can be one of the following: the calculation of running tax payments, budgeting of taxes and tax planning; object and degree of introduction: recommendations by perfection of the simplified taxation system are taken into account by Ministry of finance of Ukraine (Kiev) in the process of preparation the project of the Tax code, developments are implemented in practicalactivity on Subsidiary firm "Chance" (Kharkiv), Kharkiv sewing factory "Elita" LTD, (Kharkiv), in an educational process in Kharkiv National University of Economics for master's degrees by speciality 8.050114 "Taxation"; sphere of the use: for the legislative settlement of application the simplified taxation system, estimation results of realization of measures on the management by tax payments of small enterprises of light industry, educational process.