Nowadays, small business has been actively developing in Ukraine, and its share in the sphere of national economy is growing. This is the main reserve for creating jobs and overcoming unemployment. Today there are over 5 million people in Ukraine engaged in small business producing about 12% of the total gross domestic product. And they admit that they have to survive in extremely difficult conditions.
Size of the shadow economy in Ukraine now for some experts estimates exceed more than half of gross domestic product. Expanding the scope of the shadow economy is a real threat to national security. Dynamics and tendencies of development of the shadow economy should be considered in the context of the evolution of economic policy in general. Thus, research on the impact of tax policy at the present stage, as well as its impact on the economic development of the country, is still relevant today.
