Open state, problems and perspectives influence the rules of the Tax Code of Ukraine on the implementation of tax incentives for entrepreneurs. Identified a number of problematic issues in this area, and specific proposals are addressed to solve them.
Keywords: Tax Code of Ukraine, taxes, tax incentives, entrepreneurship, business entities, business environment.
DOI: http://dx.doi.org/10.17721/1728-2667.2013/148-2/3
