Kyriazova T. Development of state tax policy of industrial revitalization of small business

The object of research is the process of tax incentives for industrial revitalization of small business. The aim is to develop a theoretical positions and methodological approaches to the revitalization of the industrial small business based on the development of state tax policy to stimulate it. Research Methods and apparatus: materialist dialectics, structural and systematic approach to improve the conceptual approach to the choice of the taxation system of industrial small business techniques of comparative economic and statistical analysis in identifying trends in the development sector, the SME in the Ukrainian economy (including the industry) and the definition of their dependence the existing state tax policy. For realization of tasks in the thesis a systematic approach and a set of methods of economic research: group, index analysis, elimination, monographic method. Theoretical and practical results: the results can be the basis for the formation of a rational tax policy and the optimal use of existing potential of small industrial enterprise of the country, making sound management decisions in the development of regional programs to support small and medium-sized businesses, as well as training for state taxation. Scientific novelty: theoretical generalization and new solution to an important scientific and practical problem - the development of the state policy of tax incentives for industrial revitalization of small business. Degree of implementation: The results are used in practice: the Fund's business development and support in the implementation of organizational methods of improving the tax environment of small industrial enterprises (certificate №213 / 14 dated 10.14.2014); by the South regional wholesale food market (certificate №1905 / 02 dated 05.19.2015), by the "Guarant" in justifying the choice of the optimal tax system of the enterprise (certificate № 1221 from 10.21.2014). The results of the research are used in the Odessa National Economic University in teaching and methodical support of disciplines "Budget System", "Budget Accounting and Reporting" (certificate № 01-18 / 955 from 05.12.2015). Sphere use - the national economy.