Проблеми та шляхи вдосконалення державного фінансово-кредитного стимулювання розвитку малих і середніх підприємств в Україні

Abstract

Small and medium-sized enterprises are the driving force behind economic growth, but their development is impossible without state support, including through financial and credit stimulation. The purpose of the article is to study the foundations of state financial and credit stimulation of entrepreneurship development, identify problems of state support and ways to solve them. The problems and obstacles to the development of entrepreneurship, generated by both external and internal factors, were analyzed. Attention is focused on the need for state support for the development of small and medium enterprises. The analysis of the general state of state support and the promotion of entrepreneurship was carried out. The positive aspects of state support and a number of unresolved problems were highlighted. It was revealed that the lack of consistent scientifically substantiated state support for small and medium-sized enterprises is a consequence of the incompleteness of the reform of the state support system, in particular the fuzzy distribution of functions between the central executive authorities and state services and agencies. Tax tools and their impact on the state of financial support of Ukrainian entrepreneurship were considered. A characteristic feature and, at the same time, a problem is that small enterprises are oriented to current profit as a source of their own resources, while the profit is not directed to investments. However, not all small enterprises have their own financial resources, as evidenced by the proportion of unprofitable enterprises. The directions of improving the policy of state support and promoting the development of small and medium-sized enterprises in Ukraine were identified. It was proved that, taking into account the problems in the innovative development of the enterprise and the limitation of the budgets of Ukraine, regional authorities with regional financial and credit infrastructure, banks, credit unions, and insurance organizations should be involved in this process.