Knyazkov V. Financial and Legal Regulation of the Activities of Business Entities

Thesis is devoted to the complex research of the financial and legal regulation of the activities of business entities in Ukraine. The topicality is caused by the necessity of the theoretical comprehension of the problems related to the financial and legal regulation of economic activities. In the study the author's concepts of "public financial interests in the field of management" and "financial-legal regulation of the activities of business entities" are stated. Economic activities as an object of the financial and legal regulation of the activities of business entities are characterized. The necessity of the improvement of the taxation as the means of the financial and legal regulation of the activities of business entities by the reducing of the tax burden on the entrepreneurs, reducing the number of tax privileges, the abolition of the simplified system of the taxation, accounting and reporting, reducing of the cost of the tax legislation is reasoned. Series of legal challenges in providing of the state financial support of the subjects of entrepreneurial activities as well as the ways of their elimination are defined. Tax inspection as a primary method of the financial control as the means of financial regulation of the activities of economic entities is considered and the shortcomings of their legal mechanism are outlined. Several directions of the reforming of the financial and legal regulation of the economic activities are defined. Proposals are stated, recommendations are formulated, and dispositions are substantiated, aimed at the improvement of the financial and legal regulation of the activities of business entities in Ukraine.