Grygorash O. The formation of local budget revenues on the ground of small business development in Ukraine

Object - financial relations arising between small businesses and local budgets on payment of fiscal duties; goal - to deepen the theoretical and methodological foundations and develop practical recommendations for the formation of local budgets through the development of small businesses; Methods - systematic and comparative analysis; correlation and regression analysis; approximation method; novelty - improved the conceptual apparatus by the definition of "local budget revenues of small business" as a result of small businesses pay on them (directly or indirectly - through intergovernmental relations) taxes and fees to these budgets. The account in the above definitions of participation of small businesses in providing the formation of local budget revenues will promote recognition of their important fiscal role in filling these budgets; results - measures to stimulate small business development to strengthen the financial base of local governments; Implementation - Department of Finance Dnipropetrovsk regional state administration, the State Tax Administration of the Kirov region. Dnipropetrovsk Main Department of the State Fiscal Service of Ukraine in Dnipropetrovsk region; industry - economic.