NON-TAX REVENUE IN SMALL BUSINESS: EXPERIENCE OF QUALITATIVE RESEARCH

Abstract

The purpose of the study is with the help of qualitative methods to identify the structure of non-tax payments and the attitude of entrepreneurs to them, ways to reduce the costs of small enterprises to increase their competitiveness, since these production costs are not structured and significantly differentiated by economic activity: it is impossible to apply quantitative methods for their research sociological information without loss of completeness and representativeness. The prerequisite of the study is that non-tax payments are not structured and are significantly differentiated by type of economic activity and place of registration of a small enterprise, therefore it is impossible to apply quantitative methods for collecting primary sociological information without loss of completeness and representativeness. As a result of the research, it was revealed that compulsory expenses have several times more influence on the organization’s activities and making profit than tax liabilities. The authors substantiated the importance of assessing and determining the influence of all factors on the organization’s activities, which in the future will make it possible to choose the optimal method of doing business by an entrepreneur and effective support from the state.