BUSINESS INFORM №10-2018

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Section: Problems of Business
UDC 336.201
Slavkova A. A., Lebeda M. O.
The Nature of Incomes of Small Entrepreneurship and the Theoretical Bases of Their Taxation (p. 152 - 157)
The article is aimed at studying the essence and nature of incomes of natural persons of entrepreneurship in the structure of factor incomes. The main identification attributes and features of such incomes are analyzed. The views of the leading scholars on the theoretical bases of taxation of incomes from small business are characterized alongside with influence of taxation on performance of the basic public functions of entrepreneurship on the part of natural persons. It is proved that connection of entrepreneurial incomes with peculiarities of their taxation is manifested in two aspects. First, in terms of distribution of the tax burden between different types of factorial incomes, secondly, distribution of the tax burden between economic entities which have chosen different models of economic behavior. Prospect for further researches in this direction is evaluation of influence of taxation on the economic activity of entrepreneurs, structure of production, and distribution of incomes of taxes.
Keywords: taxation, incomes of small business, factor incomes, tax burden, natural persons of entrepreneurship.
Fig.: 1. Bibl.: 17.

Slavkova Alla A. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]
Lebeda Maryna O. – Candidate of Sciences (Economics), Senior Lecturer, Department of Finance, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

Article is written in Ukrainian
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Reference to this article:
Slavkova, Alla A., and Lebeda, Maryna O. (2018) “The Nature of Incomes of Small Entrepreneurship and the Theoretical Bases of Their Taxation.” Business Inform 10:152–157.

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