Features of the development of small and medium-sized businesses in Ukraine in modern conditions

The article is carried out analysis of current trends in the development of small and medium-sized businesses in Ukraine. A number of specific socio-economic functions of the small and medium-sized businesses have been identified, which require adequate financial support through the development of optimal options for cooperation of small enterprises with other sectors of the economy, in particular, with large corporate structures, as well as the state. The dynamics of the share of small, medium and large businesses in Ukraine, as well as the dynamics of the volume of products sold at small and medium-sized businesses for a certain period is presented. Key actions were proposed in the context of improving the tax policy of support small and medium-sized businesses in Ukraine.