摘要：The study presents the results of research of how major institutions influence small business in Ukraine. Particular attention is paid to the analysis of Amendment 5,6 to the Tax Code of Ukraine on a simplified tax system. The study also includes analysis, calculations and offers ways to improve the situation. The relations between the countrys small business and The Pension Fund of Ukraine require an urgent settlement by the legislative bodies. Verifications are suggested to be set up for every 3 years. The Cabinet of Ministers is advised to give benefits to small enterprises of industry, those of the light industry and agricultural in the first turn.
其他摘要：У статті наведено результати дослідження впливу основних інституцій на діяльність субєктів малого підприємництва в Україні. Особливе місце відведено аналізу додаткового доповнення Податкового кодексу України 5, 6 групами щодо спрощеної системи оподаткуван
关键词：small business;progress assessment;taxation;financial and credit system;calculation methods;ways of improvement
