Аннотация
Abstract. The relevance of the proposed topic of the scientific article is related to the attractiveness for the development of such form of functioning of economic entity as the small business and the use of simplified tax system to organizations. Small business in any state is the basis, implementing their ideas and priorities in the terms of applying their own creative qualities and property to generate the comparable income. In the foreign countries an important role is assigned to the tax regulation of the small businesses. Small Western European countries are particularly dependent on the dynamic development of entrepreneurship at this level. In this regard, the European Union as whole, various measures are being taken to stimulate this segment of the economy, which is manifested in simplifying the procedure for creating small businesses, providing various benefits and incentives for rapid development. The problems of influence of small business development and simplified taxation system on the socio-economic potential of the state are quite relevant in the modern conditions. The state is reforming this sphere and has introduced a moratorium on inspections of small and medium-sized businesses in Kazakhstan. This will help entrepreneurs to build their business competently and start making profit.