Abstract

The article examines the characteristics of small businesses in the Russian Federation from the point of view of various aspects: formal legal, economic, as well as tax and special statuses, the presence of which provides access to certain measures of state support. The terminological aspect in relation to the concepts of small business and small entrepreneurship is analyzed. A typology of Russian small businesses according to selected groups of criteria is proposed in order to form a clear set of criteria for comparing this sector of the economy with small businesses in other countries, as well as for a clearer understanding of the system of providing benefits and support from the state to small businesses.

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