Tax incentives for business development

The aim of the article is to develop a scientific and practical recommendations for improving the tools of tax incentives for business development in Ukraine . To leverage tax incentives for businesses include: tax breaks, simplifying tax administration , changing the term of the tax. The existence of significant tax preferences in the taxation of value added not only determines the overall uneven, but its manifestation in sectoral terms. The gradual decrease in income tax rates would reduce the tax burden on the taxpayers a but its manifestation in sectoral terms nd the future will be to promote legalization of the economy and the growth of revenues in the budget. Tax incentives are more effective when they provide no industries and enterprises performing public environment. It is reasonable to gradually reduce and align the tax burden, increased tax regulation costs businesses forming the ideology of partnership tax control.