Panasyuk O. Peculsarities of taxation the subjects of small business in Ukraine

Object - a system of financial and economic relations, delve in the taxation of small businesses; goal - improving the theoretical rationale and recommendations aimed at optimizing the taxation of small businesses in Ukraine to stimulate their development and improve business performance; methods - synthesis and idealization synthesis of abstraction, induction and deduction, calculation and analysis; novelty - the first time the necessity of the conceptual approach to the formation of the complex system of taxation of small businesses, based on the account specified in the key features of taxation of these entities. Understanding the importance of analysis and complement their comprehensive project to improve taxation of small businesses - one of the basic conditions for its progress and revitalization of the basis of the development of small businesses; results - in fiscal activities of the State Service of Ukraine, the State Committee of Ukraine for Regulatory Policy and Entrepreneurship; Introduction - State Committee of Ukraine for Regulatory Policy and Entrepreneurship; SI "Institute of Economics and Forecasting of NAS of Ukraine", National University of the State Tax Service of Ukraine; industry - economic.