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Reforming of the Fiscal Support for the Small Business in the Ukraine on the Basis of International Experience

Journal: Herald of the Economic Sciences of Ukraine (Vol.25, No. 1)

Publication Date:

Authors : ;

Page : 73-77

Keywords : small business; SME; tax incentives; tax deductions; tax credit; tax allowance;

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International experience of the application of the tax instruments for small business support is considered in the article. There are two main questions are researching. The first is related to the determination of objects of fiscal support, that complicated by the difference of small business types. The second is dedicated to the searching of the most effective tax instruments for realizing of the state aid. The author presents new approach to reform of the tax instruments of small business support in the Ukraine. It have based on the best practice of the development countries. The author has also proposed list of potentially effective tax instruments for the state supporting of small business, which can be used in the Ukraine.

Last modified: 2017-08-31 14:38:29