Importance Small business plays an important role in solving social and economic problems. Tax system is one of the most important institutions that have an impact on the activity of small enterprises. Objectives The purpose of the study is to formulate the priorities of tax policy in the Mari El Republic on the basis of assessing the level of small business development. Methods For the study, I used structural and analytical grouping, comparison, time series study as well as the abstract-logical techniques. Results The article assesses the implementation of the main target indicators of small business development in the Mari El Republic. The research is of a scientific and applied nature. Its results can be used to formulate a regional tax policy in the field of small and medium-sized business in Mari El Republic. Conclusions The provided opportunities in the field of tax regulation as well as the practicality of increasing regional competencies in the field of tax incentives for small business should be more used in the Mari El Republic.
Keywords: formal institutions, government regulation, targets, financial support, tax incentives
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