Adamov D. Tax mechanism of state regulation of small business development

The research object is the small business development state regulation process in Ukraine. The purpose of the study is theoretical substantiation of the main directions and development of scientific and methodological recommendations on the transformation of the small business development state regulation tax mechanism in Ukraine. Methods of research - analytical; historical; logical; empirical; structural-functional; comparative and causal analyzes; abstract-logical; statistical analysis and classical method of stochastic modeling; theoretical generalization. The results practical significance obtained: the theoretical substantiation and practical results obtained during the study are actually brought to the level of concrete proposals and practical recommendations for the public-private relations development in the conditions of decentralization. The scientific novelty of the obtained results are determined by the important scientific and practical task new decision, which consists in substantiating ways to improve the small business development state regulation tax mechanism in Ukraine. For the first time, the decentralized principle specifics of the reforming the tax system have been determined on the example of a single tax. Improved understanding of the tax policy essence through the unification of the small business interpretation; approaches to understanding the state regulation tax mechanism; coherence system of the main principles with legislative initiatives to improve the state policy on the small business development in the public-private relations context. Further development of the perfection direction of small business development state regulation tax mechanism was obtained; comparative analysis of small business regulatory practice and state support in Ukraine; market monitoring scientific substantiation of the small business current development of Ukraine; scientific and methodical principles of increasing the small business development state regulation effectiveness.