Introduction. In the context of economic crisis in Russia there is an urgent necessity in state support of small businesses, especially in the form of reducing taxes for businesses in the region. We have to analyze the preferential tax treatment for small businesses in Saratov region and its impact on the development of small business in recent years. It determines the relevance of the study. Theoretical analysis. In Saratov region preferential tax treatment for small businesses is presented in a number of regional laws.
