The priorities of the simplified taxation system implementation in European countries aimed at the entrepreneurial incentives development, innovation introduction, and formation and strengthening of the SMEs competitiveness and economic growth have been studied. It has been found out that empirical findings show that high taxation rates potentially negatively affect entrepreneurial environment and high tax burden has sufficient adverse impact on SMEs business environment. Instruments of business support by the state both in the EU countries and in Ukraine have been determined. The main risks of the simplified taxation system for local budgets and entrepreneurial structures have been stated. The further fiscal system reforms aimed at SMEs motivation have been suggested.
- Small business act for Europe. – URL: http://eur-lex.europa.eu/legalcontent/EN/TXT/PDF/?uri=CELEX:52008DC0394&from=EN.
- Hansson Å. (2012) Tax policy and entrepreneurship: empirical evidence from Sweden.Small Business Economics, No 38 (4), pp. 495–513.
- Kim Y., KimW., Yang T. (2012) The effect of the triple helix system and habitat on regional entrepreneurship: Empirical evidence from the US.Research Policy, No 41 (1), pp. 154–166.
- McGowan D., KnellerR. (2012) Tax Policy and Firm Entry and Exit Dynamics: Evidence from OECD Countries.Bangor Business School Research Paper, 12/006.
- Fölster S. (2002) Do Lower Taxes Stimulate Self-Employment? Small Business Economics,No 19 (2), pp. 135– 145.
- Casson M. The Entrepreneur: An Economic Theory. Available at: https://books.google.com.ua/books?id=vo0aXjiLcoC&printsec=frontcover&hl=ru&source=gbs_ge_summary_r&cad=0#v=onepage&q&f=false(accessed 10 June 2018).
- Casson M, Buckley Peter J. (2010) Entrepreneurship: Theory,Networks History, Edward Elgar Publishing, 408 p.
- Valdez M. E.,RichardsonJ. (2013) Institutional Determinants of Macro-Level Entrepreneurship.Entrepreneurship Theory and Practice,No 37(5), pp. 1149–1175.
- Knuth А. (2010) Taxation of Individual Entrepreneurs in Germany: Presentation on behalf of the Ministry of Finance of Ukraine,Advisory Group. Ukraine Berlin; Kyiv, 16 July.
- Entrepreneurship 2020 Action Plan (2013) COM (2012) 795.Brussels : European Commission, 33 p.
- Podatkovyi kodeks Ukrainy vid 02.12.2010 № 2755-VI [The Tax Code of Ukraine dated 2 December 2010 No 2755-VI] – URL://zakon3.rada.gov.ua/laws/show/2755-17 [In Ukrainian].
- Pro derzhavnudopomohusubiektamhospodariuvannia: ZakonUkrainy vid 01.07.2014 № 1555-VII [On state support for business entities:the Law of Ukraine dated 1 July 2014No 1555-VII] – URL: http://zakon5.rada.gov.ua/laws/show/1555-18 [in Ukrainian].