Abstract
The relevance of the topic is dictated by the fact that currently the ongoing transformational processes in the modern economy have almost completely covered all business structures and require scientists to develop fundamentally new methods and methodologies for the formation of an effective organizational and economic mechanism for their development.
 The positive impact of entrepreneurship on the economic system of the state is beyond doubt. In addition to budget revenues and job creation, as a factor of socio-economic development, entrepreneurship is also the most mobile instrument of economic relations in the new market realities, helping to systematically transform the economy of the state.
 This article examines the current state and development of entrepreneurial structures in Russia and the problems faced by entrepreneurs in carrying out economic activities.
 The result of the research is the solution of the tasks of substantiating theoretical and methodological provisions and developing practical recommendations for the formation and development of business structures in modern conditions of increased instability and crisis caused by the COVID-19 pandemic.
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