Volkogon S. The Tax Policy for Expansion of a Small Business in Regions of Ukraine

The object of the research is the process of improving of the tax policy of promotion the small business in Ukraine. The aim of the research is the further development of theoretical and methodical positions and the development of scientific and practical recommendations on improvement of tax policy of promotion the small business in Ukraine. Methods of the research are: analysis and synthesis, induction and deduction, generalization, economic-mathematical analysis and modeling, clustering method, information technology, statistical methods. The scientific novelty of this research is the decision of important scientific task as the development and validation of the theoretical and methodological foundations of scientific and practical advice on improving of tax policy of promotion the small business in Ukraine. There were improved: conceptual provisions of promotion of the tax policy to promote the small business in the regions of Ukraine; analytical tools to identify the specifics of small businesses in different regions of Ukraine; methodical approach to assessing the impact of the tax burden on small business in the regions; scientific and methodical approach to scenario modeling of the tax of promotion the small business in the regions; information support of the implementation of the updated tax policy on small business development in the regions of Ukraine in the administration of taxes on small businesses in regions of Ukraine.