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Development of small business in the USA can be connected with a number of the reasons among which it is possible to call as the features of historical character connected with emergence and development of the United States and the reasons of tax character. At the same time tax administration allows to apply the special modes to small business and to lower administrative load of small business. In various countries various mechanisms of simplification of tax administration for micro and small enterprises are used, a number of mechanisms can be effectively used in the Russian Federation.