Tax factors for stimulating small business growth

O. Sova Ph.D. in Economics, Associate Professor of National Economy and Finance Department, «KROK» University

One of the main areas of development of the domestic economy is to ensure the conditions for the normal and efficient functioning of small and medium-sized businesses. Such enterprises of this economic segment contribute to the saturation of the market with goods and services, the creation of new jobs and, consequently, the reduction of unemployment, and an increase in the level of revenues to the state and local budgets at the expense of taxes and fees.