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  • 标题:The development of small business as a source of formation of local budget revenues in Ukraine
  • 本地全文:下载
  • 作者:Olha Hryhorash ; Maxim Korneyev ; Yevgeny Leheza
  • 期刊名称:Investment Management & Financial Innovations
  • 印刷版ISSN:1810-4967
  • 电子版ISSN:1812-9358
  • 出版年度:2018
  • 卷号:15
  • 期号:1
  • 页码:132-140
  • DOI:10.21511/imfi.15(1).2018.12
  • 语种:English
  • 出版社:LLC “Consulting Publishing Company “Business Perspectives”
  • 摘要:The timeliness of the research is conditioned by the need to analyze the development of small business as an indicator of the development of the middle class,which character izes the socio-economic level of the country in general and contributes to strengthen ing its financial situation.The article contains the analysis of the small business devel opment and its influence on the formation of local budget revenues in Ukraine.Based on the correlation and regression analysis,the statistical series of the sales volume of small business was aligned,taking into account changes in the legislation for the criteria for the small business definition in 2008 and in 2012.The correlation between the sales volume of the small business and the local budget revenues of Ukraine is analyzed. In order to evaluate the certainty of the small business development trends and its im?pact on local budget revenues,the same analysis was done on the basis of the indicators calculated in the currency equivalent.
  • 关键词:small business;local budget revenues;sales volume;criteria for small businesses definition
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