Abstract
The article analyzes the dynamics and interrelation of changes of small business entities and single tax revenues in Ukraine, determines the fiscal importance of a single tax in local budget revenues, estimates the structure of local budget revenues, the implementation of local budget revenue indicators, considers the interrelationship and small business. The concept of single tax administration in Ukraine has been developed with the purpose of improving the single tax administration process, promoting small business development, increasing local budget revenues, reducing the shadow economy, unemployment and reducing social tension in Ukraine.
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