Финансовые аспекты функционирования субъектов малого бизнеса в Российской Федерации

Abstract

Currently, small business in our country is one of the most important components of the market economy. Effective functioning of small businesses depends on the competitiveness of production, as well as the level of economic development of the country as a whole. In the scientific article the financial aspects and the key problems of financing small businesses in the Russian Federation at the present stage of development are discussed. The main trends of the development of small business in the conditions of financial sanctions against the Russian Federation are examined. The authors identify the key features of the relationship of small businesses: specifics of taxation, bank lending mechanism, priority forms of state financial support. The main sources of financing of small businesses are outlined. The volume of tax revenues from small businesses in the context of specific tax regimes is analyzed. Particular attention is paid to the availability of bank lending to small businesses; the analysis of the loan portfolio in the context of the regional structure and the amount of overdue loans is done. According to the results of the study authors suggest the main directions of development and public financial support for small businesses.