Anistratenko J. Rights taxation of small and medium business in Ukraine

This article examines the nature and characteristics of the theoretical and legal bases of taxation of small and medium business, and the effects of various factors and public policy on the development of its legal support. The estimate of the efficiency of the simplified system of taxation of small and medium businesses, taking into account its strengths and weaknesses, specific taxation mechanism in the context of comparison with the overall system. The methodical approaches to forecasting the effects of projects on improvement of various systems opodatkuvaanya that vykorytovuyut small and medium businesses. Courtesy of the author's classification of stages of the emergence of legal doctrine on this issue, highlighted the historical and legal aspects of the legal origin providing simplified system of taxation, accounting and reporting. Grounded new theoretical principles to clarify and refine the grounds transition to a simplified system of taxation, accounting and reporting, ways to protect single tax their legitimate rights and interests, proposals on improvement of legal regulation of relations in this area. The approaches to the legal provision of business taxation in Ukraine in the context of the use of experience of foreign countries, and disclosed the specific powers of supervisory authorities to ensure the development of small and medium business in Ukraine. Formulated scientific and theoretical conclusions and proposals to improve the regulatory legal acts that regulated legal mechanism of taxation of small and medium businesses.