The document summarizes the top 10 problems and priorities for small businesses according to a survey conducted by the National Federation of Independent Businesses (NFIB). Taxes were identified as the number one issue, with businesses struggling with federal taxes, tax complexity, and frequent changes in tax laws. Regulations was the second biggest issue, highlighting concerns over changes in tax laws and government regulations. Employees ranked third, with the high cost of health insurance and finding skilled workers as major problems.