Slatvinska M. Alternative systems of taxation of small businesses.

The dissertation is devoted to the confirmation of necessity of the maintenance of alternative systems of taxation of small businesses, assessing of these systems application effectiveness and developing of the concept of improvement of the simplified tax system for small businesses. According to the results of the research the concept of the simplified tax system for small businesses has been suggested and methodological approaches to evaluating its effectiveness have been worked out. The approaches consist of 4 stages. A significant social and economic efficiency of the usage of the alternative simplified tax system has been proved