At the same time, now the institute of preliminary tax control assumes distribution on large taxpayers, however small business entities cannot use this institute. In this regard expansion of use of institute of preliminary tax control on small business entities would allow to increase culture of the taxation, to establish interaction between small business entities and the state on a constant basis, to lower a distance between requirements of small business and the state, and also to carry out on a constant basis monitoring of problems of business from the point of view of the taxation.

3. Institute of tax administration

As practically worldwide the institute of tax administration is given great value, in the Russian Federation this institute also has to develop dynamically within institutional approach. Among noticeable measures for improvement of institute of tax administration it is possible to call introduction of electronic document flow, introduction of new services, such as a private office of the taxpayer, introduction of a possibility of obtaining information on contractors online, such as certificates of incorporation. At the same time, the institute of tax administration is subject to further improvement by technological development, decrease in administrative load of small business and the microenterprises, simplifications of system of submission of the reporting. Besides, according to the strategy of development of small and average business in the Russian Federation for the period till 2030 predictable fiscal policy has to gain great value. The predictable fiscal policy based on stability of system of the taxation not introduction of additional non-tax obligations and the additional charges in territorial subjects of the federation will allow to increase coefficient of "birth rate" of small business entities.

In particular, now individuals are interested in that the taxation was the simplest and clear, considered interests of society.

4. Institute of conscientiousness of the taxpayer

The institute of conscientiousness of the taxpayer has indirect fixing in the Tax code, however the taxpayer needs to prove in practice that he did not receive unreasonable tax benefit, carried out an inspection of conscientiousness of the contractor. But unlike the large companies small business entities often have no in staff of the workers specializing in the tax matters, in this regard can not always prove conscientiousness and lack of unreasonable tax benefit at implementation of transactions, operations. Development of institute of "conscientiousness of the taxpayer" will allow "to idealize" a positive image of the conscientious taxpayer. Idealization of an image of the taxpayer who is paying taxes, carrying out investments into development of the country will allow to create an ideal image of the economic subject who is honestly paying taxes. Now within work of the website of tax administration, media, information on the Internet form the return image of the unfair taxpayer concerning which the tax audits revealing million debts to the budget concerning which criminal case is brought are carried out. For small business entities development of institute of conscientiousness of the taxpayer would allow to increase confidence in a possibility of business, forming of business processes without risks of additional tax audits, involvement of specialists in the taxation and contest of actions of taxing authority in pre-judicial and a legal process. For the state development of institute of the conscientious taxpayer will allow to make business more attractive to citizens, to increase appeal of business and to improve perception of tax risks for small enterprises.