Abstract
The modernization of Russia implies a qualitative breakthrough in the small business sector, using new technologies and developing the innovation sphere. The creation of a developed small business can solve many modern Russian problems, so the state should develop small businesses and, if necessary, support them. The issues of the need to support small and medium-sized enterprises became especially acute during the coronavirus pandemic and continue to be relevant both abroad and in Russia. The first part considers the share of small enterprises in the overall structure of enterprises in world practice, as well as general measures to support this category of enterprises. The second part is devoted to the analysis of support measures provided in connection with COVID-19 in developing and developed countries of the world. Different countries offer their own support measures, the analysis and implementation of which can help other countries to fight the crisis. The study of domestic and foreign experience in providing support to small and medium-sized businesses made it possible to identify general and private forms of assistance. The authors concluded that support measures for all countries are aimed at reducing the tax burden and concessional lending.
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