WHAT IS A SMALL BUSINESS? What is a Small Business If these are considered small business, then they should be paying their fair share of taxes and not receiving any tax cuts. Small business do not hire depending on the amount of taxes they pay but how much sales they make. If you apply for a jobs and the owers say he is not hiring until his business picks up, he does not mean how much taxes he pays. The amount of taxes he pays depend on how much sales he make. Hiring depend on how much his business sales and profits. Supply and demand and not taxes determine his hiring. Small business do not create jobs determined by the amount of taxes he pays.