. On the other hand the institutsializm incorporates two important concepts: "institutions" – norms, customs of behavior in society, and "institutes" – fixing of norms and customs in the form of laws, the organizations, institutions"
2.
The founder of institutionalism it is considered to be Torsteyn Veblen. The term "institutionalism" was developed by the American economist U. Hamilton in 1916 and defines institute "as a verbal symbol for the description of group of public customs, a way of the thinking which became a habit for group of people or custom of the people"3.
"The world of customs and habits for which we adapt our life represents a texture and indissoluble fabric of institutes"4.
John R. Commons5 defines "institute as collective actions for control, release and expansion of individual action". Its forms are:
– unorganized custom;
– organized actions of the enterprise.
And the institutional economy is represented to it behavioural, and behavior of individuals in the course of participation in transactions.
The behavior of businessmen and the organized operating small enterprises within institutional economy can differ.
Within the economic growth, simplification of tax administration, simplification of procedures of business of action of small business entities are directed on:
– registration of the new companies;
– increase in jobs;
– tax payment and collecting;
– conscientious execution of the duties before the state.
In the conditions of economic contraction and crisis, increase in taxes which are not able to pay small business entities actions of small business entities are opposite and directed on:
– closing of the companies;
– dismissal of workers;
– leaving from tax payment;
– creation of schemes of minimization of taxes and tax payment in other countries with the established lower rates of taxes and fees.
The behavior of an individual, and also collective behavior can be aimed at the development of institutes of small business, development of business with simultaneous cultivation of culture of tax payment and collecting. For this purpose observance of a number of conditions, such as cultivation and strengthening of enterprise culture, simplification of procedures of business, simplification of procedures of tax payment, and also the help in tax payment, submission of declarations and establishment of interaction between the state and the taxpayer at the confidential level is required. It is possible to agree with Suleymanovy M.M.