Abstract
The article explores the theoretical and methodological foundations of small business as a factor of economic growth of the country in the modern market economy. Legislative criteria for distinguishing small businesses from other business entities have been defined. Statistics on the main indicators of small business entities in Ukraine during 2010-2019 are provided. It has been determined that small businesses in Ukraine occupy the main share. At the same time, their share in the structure of total volumes of products sold, created by added value and the number of employed workers is also significant. The impact of the state's tax policy on stimulating development and improving the competitiveness of small business entities in the country has been established. The concept of reforming the state tax policy in order to improve the competitiveness of small businesses in Ukraine has been proposed, which provides for the reform of corporate income tax, a single tax, individual income tax, value-added tax and the abolition of the military levy.
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