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In article the stages of modernization of the state support of small and average business concept representing a vector of its development are developed and offered. One of the most significant factors of a small business development is the system of the taxation. The main directions of improvement and further development of the special tax modes are considered: 1) fixing of concept «subjects of MSP in the Russian Tax Code; 2) reduction of application conditions of the special tax modes anddoi:10.5901/mjss.2015.v6n5s3p338 fatcat:4qszywfb6vhpxhqtlaxsiwldpi