Summary: The main problems of the modern tax system, tax legislation and tax control over small business entities have been studied and studied.

Keywords: Small business, tax control, tax legislation.

Summary: The main problems of the tax system in the regulation of small business subjects, and ways to solve them based on the experience of foreign countries, as well as the experience of the countries of the east on the development of FEZ as one of the measures of tax incentives were examined.

Keywords: Small business, tax control, foreign experience, FEZ.