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The article deals with the national-level problem of development and support of the Russian small business. It emphasizes that in this area the financial tools and methods that have been well proven in other countries are not yet implemented in full. It is concluded that the development of the theory and practical application of scientific concepts is necessary, which would allow a more active involvement of the population in this sphere of entrepreneurial business. There presented the evidence that the incomplete and incorrect statistics about the volume of resources accumulated in small business and entrepreneurs’ legal ignorance result in an underestimation of the role of taxes, as the limited financial base does not allow small business to attract professionals responsible for making effective financial decisions to work. The authors’ recommendation may be used during the formation of the tax system, capable to support and develop entrepreneurial activity at both the nationwide and regional levels. This system should include the development of tax measures in order to enhance the social and economic development of the Russian economy, while adapting the positive experience of foreign countries to the conditions of Russian reality.

Social Function of Small Business Taxes in Russia