Abstract. The article described features of the simplified system of small business in Ukraine, outlined the problems and prospects of taxation for small businesses. The author supposes the idea that a simplified system of taxation, on the one hand, allows small businesses to grow, and with another – has become a tool of manipulation for tax purposes.
Keywords: small business, the simplified system of taxation, taxation of entrepreneurship, the role of small business.
Abstract: Are studied trends in the market of the collective investment in the European Union and Ukraine.
Key words: Collective Investment Scheme, investment funds such UCITS and AIF, inflow - outflow of capital, net assets.
Summary: Investigated and summarized basic approaches to P2P lending, advantages and disadvantages, current state.
Keywords: peer-to-peer lending, crowdfunding, investments, microcredit.