Abstract

Nowadays a number of legal, economic and organizational problems related to the implementation of the role of the state in the effective regulation of business development in Ukraine have become relevant. The development of entrepreneurial activity is one of the main prerequisites for the formation and realization of the export potential of the state, its material enrichment and growth of living standards. In modern conditions there is a need for a detailed study of business activity in Ukraine. Using statistical data of the site ukrstat.gov.ua, the economic indicators of small industrial enterprises within the period of 2010-2018 have been analyzed in the article. There is an excess of output over sales, this indicates an excess of supply over demand. It is necessary to study consumer demand and adjust production according to plan. During the studied period of activity of enterprises it can be noted that enterprises that received net profit increased every year than enterprises that received loss. Enterprises suffered significant losses in 2010. The main obstacle to the development of small enterprises in the field of construction is the lack of an effective mechanism for their support by our state. The state of entrepreneurial activity in Ukraine is currently unsatisfactory. It is evidenced by the slow growth rate of the number of small enterprises, imperfect market infrastructure and competition, lack of working capital, lack of investment resources, etc. Further development of small business, increasing its competitiveness in both domestic and foreign markets, largely depends on a balanced and sound state policy. Today it is vital to include the development of small business in Ukraine in the overall strategy of economic growth and structural reconstruction of the national economy. To improve and stabilize business activities in Ukraine, the following measures are offered: to apply a flexible system of preferential taxation for medium and small businesses, depending not on the number of those working in them, but on the annual volume (sales) of products, services, works; to constantly reduce the tax burden on small and medium enterprises; to facilitate access of small and medium enterprises to financial resources; to change the microcredit system in the field of small business in Ukraine. The financial and loan system in Ukraine currently offers different conditions and rates for small business loans, which has a particularly negative impact on the work of entrepreneurs in the period of the economic crisis.

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