Klepanchuk O. Regulation of Small Business in Transition Economy of Ukraine

Object: Processes taxation of small businesses with a set of inherent fiscal-economic relations and the system of tax payments. Purpose: systematic analysis and assessment of fiscal and economic methods of regulating and stimulating the development of small business, study ways of reforming mechanisms of collection and administration of tax payments as leverage indirect financial support for small businesses, the principles and approaches of corporate tax management optimization of the tax burden. Methods: system of laws and scientific principles developed economic science concerning problems of the fiscal and economic system, its place and importance in the market mechanism of financial regulation and promotion of small business; theory of taxation; Modern theoretical development of domestic and foreign scientists in the field of tax regulation of small business. It is offered: advanced, system evaluation criteria of economic efficiency of fiscal and economic policy in the sphere of small business; process of corporate tax planning; mechanism of preferential taxation of small businesses; meaning the principles of fiscal relations small businesses. Scope of usage: The Ministry of Economic Development and Trade of Ukraine.