Оцінка податкової ефективності програм підтримки малого і середнього бізнесу
Tax efficiency program evoluation of small business support

Summary/Abstract: In modern condition, the solution of problems related to ensuring faster growth of small and middle businesses is of great importance nowadays. Futher pace a the firction of small a middle businesses development as well as local budgetiny are mostly predetermined by the state and above all the negional authorities support. The purpose of this study is scientific and practical motivation for assessing tax efficiency government support programs for small and middle businesses. In this paper, theoretical and practical problems of the tax efficiency of state support for small and middle businesses as a source of fiscal revenue in the region have been considered. Comparative analysys has proved thed there are significant differences in the methods of state support and the needs of small and middle businesses. The obtained results allowed to characterize the support small and middle businesses for this criterion ineffective; and therefore recommend annually to detect deviation of the actual distribution of funds from the expected support of small and middle businesses. The aproach to the evaluation of the effectiveness of tax financing of small and middle businesses support local authorities offered. Calculated on the basis of budgetary efficiency coefficients in Mykolayiv and Balta ragion and town Voznesensk of the direct relationship between the amount of funding programs to support small businesses and small businesses tax revenues to the local budget hasbeen confirmed.

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