LARGE TAXPAYERS: THE NATURE OF ECONOMIC ACTIVITY AND THE PROSPECTS FOR DEVELOPMENT

Large taxpayers represent a special segment of national business with high financial and investment potential, activity of which not only directly, but also indirectly affects formation of revenues to the State budget. The article is aimed at determining the specifics of functioning of the large tax payers in Ukraine as well as main directions of their development. The study presents the criteria and characteristics of the largest taxpayers in Ukraine, their concentration in the regional terms and background for the establishment of specialized State tax inspectorates for servicing them. The analytical component of the article also includes information on the role of large taxpayers in filling the State budget of Ukraine and the structure of the taxes paid. According to the results of the study, the author highlights the individual institutional obstacles to the development of large business in Ukraine; the author\'s definition of the concept «large taxpayer» is proposed.