Integrated approach to small business development in Ukraine. Theory, practice and ways of improvement

Abstract

The study presents the results of research of how major institutions influence small business in Ukraine. Particular attention is paid to the analysis of Amendment 5,6 to the Tax Code of Ukraine on a simplified tax system. The study also includes analysis, calculations and offers ways to improve the situation. The relations between the country's small business and The Pension Fund of Ukraine require an urgent settlement by the legislative bodies. Verifications are suggested to be set up for every 3 years. The Cabinet of Ministers is advised to give benefits to small enterprises of industry, those of the light industry and agricultural in the first turn.

Keywords

• малі підприємства
• аналіз розвитку
• система оподаткування
• фінансово-кредитна система
• методика розрахунку
• шляхи вдосконалення