Abstract
Within the article, a thorough analysis of the nature and criteria for determining business entities in accordance with the laws of Ukraine is provided. The interpretation of the concept of ”small entrepreneurship” and “small business” by different scientists is given. A thorough analysis of changes in the dynamics of the number of existing small businesses, including micro entrepre-neurship for 2010-2020, is submitted. The main trend is that in 2020 in Ukraine there was a significant reduction in the number of such entities by 206,88 thousand units, or by 10 % compared with 2010. The essence of state support for small business is revealed, the basic principles on which such support is based are defined, namely: principle of efficiency, accessibility, provision, openness, transparency, etc., as well, the arguments about its necessity within economic and social stimulus are provided. The author highlighted the main areas of state support for small business in Ukraine, among which the main ones are as follows: simplified accounting and taxation procedure; involvement of small businesses in the implementation of scientific, technical and socio-economic programs; creation of an extensive infrastructure to support the development of small business; simplification of the procedure for obtaining the necessary documents for the operation of small businesses, etc. The terms and conditions of some programs offered by the Fund of Entrepreneurship Support in Ukraine to support the development of small business in Ukraine today are also revealed, namely: the State program “Affordable Loans 5-7-9 %”, the Microcredit program, “Affordable financial leasing”: The program “DCFTA Initiative East Guarantees Window”, theProgram “The mechanism of the financing of small and medium sized business – Stage 2” The EBRD Credit Line – EU4Business and the WNISEF Social Investment Program. Taking into account the studied, we see the direction of further research in the search of specific areas of state support for domestic small business.
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