POSITIVE TRENDS OF STATE POLICY IN THE FIELD OF TAXATION OF ENTREPRENEURS IN AN UNSTABLE ECONOMY
Current national policy in the field of taxation of entrepreneurs has a dual character. On the one hand, it provides support for a variety of business practices and, on the other hand, we can see a lack of its use in conditions of a volatile economy. Existing measures to support entrepreneurs, both tax and non-tax, in some cases have sectoral and "point" orientation, which significantly reduces their effectiveness. Entrepreneurs, opening their own businesses, in most cases, do not realize what tax and non-tax incentives they can use in their activities. Events taking place in the economy of the state, public and economic life of the country, with the objective inevitability confirm the relevance of the increasing role of public policy in the area of business taxation. It becomes obvious that various measures of state support in an unstable economy should be complex and comprehensive, and should be applied to all business entities. The article reveals and analyzes the positive trends in the state business tax policy and formulates measures (according to the authors) that need to be applied to economic practice right now.