In the modern market economy, small business plays an important role. If you focus on the experience of
developed countries, in the sector should be concentrated to 2/3 economically active population. Organization of
small business should solve the problem of employment, population welfare improvement, contribute to the
maintenance of a competitive environment, and practical innovation. But the existence of a small business is
almost impossible without the active support of the state, which should be to develop a variety of programs to
promote small businesses, including the formation of tax policy to stimulate its development.