Changes in mechanisms of small business entities direct taxation prove the timeliness of scientific research into the issue of their activity tax regulation. The article covers the grounds for further use of favorable taxation of small business entities’ incomes in Ukraine. The ways for...

The specifics of the simplified tax system for small businesses have been identified. Much attention is devoted to the analysis of a single tax for small businesses. In particular, the shortcomings of the single tax are given; the criteria and order of determining a single tax payer have been...

The existing system of budget relations on the level of local budgets in Ukraine has essential drawbacks mainly owing to excessive centralization of budget resources. Purpose of the article is comparative analysis of features of existing budget mechanisms in Ukraine and other countries of the...

The purpose of the article is to estimate and substantiate the need in government regulation of investment-innovation trend in development of animal-breeding sector on the basis of clustering policy of the companies in domestic agro-industrial complex. The need is substantiated in government...

One means of financial relations management and, at the same time, key factor of state governance efficiency in general is the state financial control. The article covers the nature of the state financial control and the study of its component systems, namely, the state financial control subject...

Special place in ensuring trust in the relationship between the state and society belongs to effective public control over government bodies which in most developed democratic countries is realized in the form of the state audit. Thus, this article grounds the need for a systematic approach to...

The national economy agricultural sector development today is one of the key areas of the state support. Treasury servicing of budget funds intended for the support in agricultural sector is rendered by the State Treasury Service of Ukraine. This article deals with the study of current state...

The article covers the issues of planning and forecasting social expenses in Ukraine. The basic principles of the system of social statistics system development have been provided. The social income and expenses have been classified, their classification criteria being grounded. By adapting the...

The overview of econometric studies on the role of financial sector in forming the economic growth of developing countries has shown that today the capital market impact on the real economy still remains understudied. Given the above, the author has analyzed the interaction between the...

Small business is one of the most dynamic components of market economy that enables development of innovation processes, increase in number of working places, growth of market competition, enhance of regions economic position. Still, small business development can only be possible providing...