Assessing regulatory impact of statutory and legal act in the taxation sphere on small business entities

In terms of deregulating small businesses one of the important tasks is to enact such legislation, which would create a proper business climate for small businesses. A high level of administrative load, which resulted from enacting unreasonable legislation in the taxation sphere, hinders small business development. It substantiates the necessity of adequate assessment of the legislation in the taxation sphere as early as at the stage of its enactment to argue the expediency or inexpediency of implementing the regulatory act. Using a certain example, the article considers using methods of assessing norm performance for projects of statutory and legal acts in taxation sphere in terms of deregulating small businesses. The difference of the given methods from the existing ones in the sphere of fuzzy sets is calculating a fuzzy set membership (but not a precisely determined one) of the earlier given intervals, as well as calculating the membership probability ( but not the membership) for a fuzzy number of a fuzzy set, which allows to avoid the ambiguity that results from convolving specific criteria into a certain global indicator of quality the extremum of which determines the point of optimum ( thus dropping the necessity of determining significances of each indicator. In order to assess norm performance for projects of statutory and legal acts in taxation sphere in view of deregulating small businesses, the article builds membership fuzzy sets for time parameters for registering economic entities as VAT payers that characterize decrease or increase of administrative burden on small business. It estimates the parameter membership probability in terms of the given conditions. Consequently, a conclusion is made that using methods of assessing norm performance for projects of statutory and legal acts in taxation sphere in view of deregulating will allow to not only argue the expediency or inexpediency of the regulatory act inaction, but also to choose the best variant of solving a certain problem in the field of small businesses deregulation in the taxation sphere.