Keyword: «tax mechanism»

Small business, today, is a tool for the development of market economy. In light of this, is an issue about the ways and means of financing this category of business. However, without a clear understanding of the mechanism of financing of small business, it is not possible to formulate a strategy, as financing and operation of small businesses in general. In article identifies features of the mechanism of financing of small business, its elements and their interaction with each other.

The paper deals with different approaches to the interpretation of the concept "tax administration". The author considers views of a number of researchers on this problem and expresses his own opinion on its key points. It is emphasized that tax administration influences the competitiveness of the national tax system.

For the establishment and functioning of a common integrated market, it is necessary to create and continuously improve tax methods for regulating financial and economic relations in the national economy sectors that create prerequisites for economic growth of regions in the republic together with other economic instruments. The article reveals the essence of the tax policy and examines the importance of tax policy in the economic development of the Kyrgyz Republic regions.