LAUSR

Absrtract. Sustainable development of any country is hardly possible without viable small business. The development of small businesses has a number of advantages, which are expressed in the activation of structural adjustment of the economy, providing freedom of market choice and additional jobs, ensuring rapid cost recovery, and rapid response to changes in consumer demand. Small business leads to saturation of the market with goods and services, overcoming industry and territorial monopolies, and increasing the level of competition. In Kazakhstan, state support for small and medium-sized businesses is multi-level in the implementation of measures to reduce the tax burden, implement a set of measures to facilitate access to credit resources, simplify administrative procedures and permits, and organize regional centers to support small and medium-sized businesses in cities and rural areas.