Balabenko E. Improvement of realization mechanism of the state regulator policy

The object of the research is a state regulator policy. The goal of the dissertation research is development of theoretical positions and practical recommendations as to constructing of the optimal tax mode of small business, directed on the improvement of realization mechanism of the state regulator policy. Methods of research are approach of the systems and statistical analysis, comparative economic analysis, structurally-logical design. A scientific novelty of the got results consists in development of scientifically-methodical recommendations on the improvement of mechanism of realization of regulator policy of the state in part of constructing of the optimum tax mode of subjects of small business. First a the model of mechanism of the state regulator policy is worked out concerning to taxation of economic activity of small business. Improved methodical aspects to choose the optimal variant of taxation for small business are improved. It is developed the recommendations concerning the improvement of legal taxation mechanism of small business in the part of "Special taxation modes" of the draft of taxation codex of Ukraine. Dissertation is devoted to development of theoretical positions and practical recommendations as to constructing of the optimal tax mode of small business, directed on the improvement of realization mechanism of the state regulator policy. The use of the alternative systems is determined as the element of taxation handling function; it is also substantiated the expedience of taxation. Conceptual approach of improvement of realization mechanism of the state regulator policy is offered with regard to taxation of small business