Data of the US IRS tax administration on tax revenues to the state treasury in 2018 showed a decline in the share of the American corporate sector to a minimum of 70 years, i.e. since 1960. Of the approximately $3.5 trillion business revenue, only 7.6% of tax revenues were accounted for business. The share of tax revenues from ordinary Americans was 57%. Income taxes on employment amounted to a total of 33%. As a tax refund, businesses in the United States received more than $60 billion from the IRS, due to which the net fee fell to $202.7 billion. Last year, the largest tax reform in the history of the country was launched in the United States at the initiative of President Donald Trump. Its implementation has allowed small US firms to save large sums. In February of this year, the US budget deficit rose to a record high. At the same time, an increase in expenditures and a reduction in revenues to the treasury were recorded.