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6 Eur. J. L. & Pub. Admin. 1 (2019)

handle is hein.journals/ejlpa6 and id is 1 raw text is: 


                Igor  BABIN', Lyudmila VAIKARYUK2


Small business is one of the main actors of the political and social stabizify of society and
the national economy in modern European states. At the same time, small business is
susceptible to a number of factors and requires state support. The most effective instruments
of state support are financial methods, primarily fiscal methods of influence, which are
implemented directy through the taxation system. In Ukraine, Romania and Moldova
special attention is paid to the issue of tax incentives for small businesses. Each country
has its own tax incentive system, which makes it possible to appy one or another type o
tax instruments, as well as various options for combining them. The analysis allows to
single out the following main tendencies in the relationship between this states and small
business entities: 1) establishment of preferences for small and medium-sited businesses
within the general taxation sstem; 2) wide use of special tax regimes in combination with
the granting o tax privleges to small businesses. At the present stage o development o
domestic tax legal relations between the state and small business entities, the most optimal
is the preservation of spedial tax regimes and tax incentives for small businesses, while
improding the content of such regimes in order to prevent tax evasion and avoidance of the
tax law, as well as orms and methods of control activties of fiscal bodies.


Tax  law; tax  sstem; preferential taxation; spedial tax regimes; simplified taxation

1 PhD,  Associate Professor of the Department of Public Law at Yuriy Fedkovych
Chernivtsi National University, Ukraine, i.babin@chnu.edu.ua, 380 0509513603.
2 LL.D, Associate Professor of the Department of Public Law at Yuriy Fedkovych
Chernivtsi National University, Ukraine, lyudmilavakaryuk@gmail.com, 380 958854017.


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