ДЕРЖАВНА ПІДТРИМКА МАЛОГО БІЗНЕСУ В УКРАЇНІ: ПРОБЛЕМИ ТА ЇХ РОЗВ'ЯЗАННЯ

Abstract

The role of small and medium entrepreneurship (SME) in the conditions of structural shifts in the labor market is changed and the directions of state support for its development, including the martial law conditions, are substantiated. Attention is paid to the fluctuations in the dynamics of the number of SMEs in Ukraine and the main indicators of their economic activity. The reasons that cause the differences of Ukrainian SMEs in comparison with foreign countries are explained. The main reasons for slowing down the development of SMEs are revealed. As one of the reasons is considered imperfect tax regulation of SMEs, the tax innovations of 2022 and the tax mini- reform (March 2022), designed to reduce the tax burden during martial law are analyzed. It is also concluded that the objective conditions of the business environment of SMEs, in particular in the introduction of settlement registration equipment (CRE), are not sufficiently taken into account. The main activities of state support for SMEs are systematized, among which the provision of budgetary and non-governmental grants is a priority. The importance of state financial support to small and medium-sized enterprises, which is carried out through credit cheapening programs, is noted. Data on the use of such programs are given. The measures of state support through training and informing entrepreneurs are summarized. It is stated that state support measures for SMEs do not take into account the trends in the spread of temporary and part-time employment (precariousness), which is especially clear in periods of economic crises, complex structural changes, military operations and other force majeure circumstances that cause waves of migration. It is concluded that the need for state support for small business is caused not only by the economic vulnerability of SMEs (limited material and technical base and financial resources, limited local markets and opportunities for development), but also by the latest trends in the labor market, as well as structural changes in the economy. The prospects of research into the state policy of SME support, taking into account the impact on its development of precariousness of the business environment are emphasized.