Ukraine In The International Rankings: Conditions For Entrepreneurship And Influence Of Tax Environment

The state of development of entrepreneurship in Ukraine according to the number and structure of business entities and their type sand sizes were analysed. The indicators that form international rankings"Doing Business"и"Paying Taxes" were studied. The influence of the indicators that characterize the state taxation system on the values ​​of the international rankings was determined. The changes in the rankings of Ukraine during 2010-2017 were analyzed. A comparative analysis of the place of Ukraine among other countries of the world in accordance with the international rankings of "Doing Business" and "Paying Taxes" was made. The results of a detailed comparative analysis of Ukraine and Georgia are presented. The main negative factors that determine the low competitive positions of the tax system of Ukraine were singled out. The trends of optimization of the tax environment of Ukraine have been specified.