Abstract
The special interest and relevance of this study is due to the importance of small and medium-sized businesses as a driving force for the formation and development of the market. Small and medium-sized enterprises expand the production of consumer goods and services sig-nificantly and without significant capital investments, contribute to the equalization of the living conditions of the population, involve labor, material and financial resources in production, accel-erate the demonopolization of production, promote competition, and serve as the basis for the formation of a mass layer of owners as the basis of the middle class of society., serves as a guar-antor of its stability, a source of income from the budget's material resources and sustainable economic growth.