Overview of indicators of information and digital resources of the Federal Tax Service that characterize the small businesses activities

The article highlights the main directions of state support for small and medium-sized businesses and the functions of the state as a supporter of business development, which consists in providing not only financial but also information support, creation and maintenance of institutional support and infrastructure. The reasons of ineffective activity of the enterprises, connected with the unbalanced state policy and the lack of protection from the state are also considered. The current directions of support of small and medium-sized businesses, including those taking into account European programs, are described. State support for small and medium-sized businesses today can be considered insufficiently effective, as evidenced by a number of examples and the consequences of ill-considered decisions of the authorities, which, with the aim of stabilizing the economy in the state, have a tangible impact on the activities of small businesses and endanger the existence of a significant part of it. The development for small and medium-sized businesses is important for the country in terms of social and economic character. Effective development of this sector of the economy requires state support at the proper level. Ukraine does not have such support because of the large number of deterrent factors. A number of measures have been proposed for small and medium-sized businesses development. Among them – the universal methods of state regulation and acceleration. Also, in order to stimulate the activities for small and medium-sized businesses, it was proposed to consider the experience of European countries. Small business abroad serves as a basis for a stable economy and is the basis for the EU's social and economic development. Small business stimulates the development of competition, the introduction of the latest technology. Therefore, European society for small and medium-sized businesses, the main purpose of which is to balance the interests of the state and business, provide optimal conditions for entrepreneurship, increase the competitiveness o for small and medium-sized businesses and the country in particular. Ukraine has no clear strategy for regulating for small and medium-sized businesses, the financing system for the formation and development of small businesses is imperfect, legal and organizational issues for micro enterprises remain unmanageable.

მცირე ბიზნესში ციფრული და კოგნიტური ტექნოლოგიების გამოყენების აქტუალურობა გლობალური პანდემიის პირობებში

The relevance of the topic is due to the need for a comprehensive study of problems and the search for their overcoming that arise in the activities of small businesses, as representatives of the most important sector of the economy of any country with a market orientation. Small business is of particular importance in the country's economy, since, by restraining the monopoly domination of large enterprises, it ensures healthy competition in the market and the rapid elimination of commodity shortages by promptly responding to any conjuncture market changes. In addition, with mass development, small business contributes to the growth of jobs and the creation of a middle social class, which is a support for any state and a guarantee of economic and socio-political stability in the country. Small businesses in developed countries account for about 40-50% of the total volume of products and services produced. As foreign and domestic experience shows, small business is especially promising in the commercial sphere, that is, in the provision of trade services, public catering, jurisprudence, medicine, and repair of household appliances. At the same time, small business also contributes to scientific and technological progress, realizing its achievements in all areas of activity. It accounts for about half of registered patents in a number of European countries. The stability of the functioning of small and medium-sized businesses is largely determined by stable financing, however, as a rule, the limited financial resources for the implementation of investment projects and business expansion are a key problem. During the pandemic, it was small and medium-sized businesses that were subjected to a catastrophically negative impact, and to support and preserve it, the state implemented a whole range of measures, of an economic, organizational and social nature. In these conditions, the obvious advantages of small and medium-sized businesses are realized to be flexible in responding to newly emerging opportunities for building effective strategies for financing sustainable development during a pandemic.

The purpose of the review and comparison in this paper is a comparative analysis of measures to overcome the consequences of the pandemic for the systematic improvement of the regulation of the activities of Russian small businesses in support of their entry into foreign markets. Small business is the sphere of employment of citizens of our country, and its decline threatens serious social problems that can lead to increased imbalances in spatial development and the emergence of new depressed regions. In conditions when small businesses largely remain in the shadow zone, the possibility of receiving popular forms of support from the state in times of crisis can become an incentive for restarting and modernizing production. Currently, small businesses have not realized their potential as a commodity producer, a supplier of funds to the budget and a school for raising the middle class of well-off citizens. The paper considers and analyzes the norms of measures in force in the Russian Federation to support small and medium-sized businesses. A retrospective analysis of the current regulatory framework is carried out. In addition, the aspect of the application of promising directions in the development of scientific and technological progress and the relevance of its results in the general theory of business management is studied. The authors propose adjustments and additions to the management model of small and medium-sized businesses, taking into account the increasing opportunities of scientific and technological progress, development and improvement of the general theory of management and the prospects of working in foreign markets. Theoretical and/or practical significance. The conducted research helps to supplement the theoretical picture of the effectiveness of the application of the regulatory framework by small and medium-sized businesses and ensures the steady progressive development of the theory of entrepreneurship management in the current epidemiological situation in the country.

Effective functioning of the economy of any country (including Mongolia) in modern conditions is not possible without the participation of small and medium-sized businesses (SMEs) in this process. In developed market countries, its share in GDP production is more than 50 %. However, Mongolia is one of the developing countries, and its economy has a high degree of uncertainty and risks, which constrains economic growth. Running a business requires cash and capital. The economy of any country develops from the activities of micro, small and medium-sized businesses, incomes grow, taxes are paid to the country's budget, and GDP increases. For this purpose, government agencies, ministries and the Agency for the Development of Small and medium-sized businesses investigated the statistical analysis of loans issued and loan repayment by commercial banks in the absence of sufficient loans to support the activities of small and medium-sized businesses. The article examines the financial and monetary problems of Mongolia's enterprises related to working capital and borrowing from investors. There has been a clear decline in lending to small and medium-sized businesses over the past 5 years. This is due to difficulties in obtaining loans from commercial banks in Mongolia. Proposals have been formulated to improve the functioning of Mongolia's banking system and increase government support for small and medium-sized businesses (tax incentives, business awareness, assistance in entering international markets, and the use of a protectionist strategy).

Methods. During the research, such methods of scientific research were used as abstraction – when determining the essence of the concepts «social investments», «social entrepreneurship», «green technologies» and «silver technologies»; the method of classifications and comparison – when forming the structure of the main economic indicators for large, medium and small enterprises, as well as carrying out a comparison in the countries of the European Union and Ukraine; statistical – when determining the dynamics of capital investments of small and mediumsized businesses of Ukraine. Results. Based on open statistical data, the main quantitative indicators of the economic activity of small and medium-sized businesses in Ukraine are summarized, taking into account their influence on the level of involvement in social innovations, and their dynamics for the period 2010– 2022 are analyzed. The analysis of the peculiarities of the functioning of small and medium-sized businesses in Ukraine allowed to highlight specific features of the existing model of involvement in social innovation activities of business structures. A trend towards more stable small business activity was revealed, which, however, is characterized by a sufficiently low level of profitability (except for 2021). This actualizes the issue of financial security and requires more active support from the state for this type of business structure. Novelty highlights the characteristic features of the Ukrainian model of the involvement of small and medium-sized businesses in the implementation of social innovations and determining their impact on the functioning of the social sphere of the national economy. Practical value. The problems identified during the research in the functioning of the Ukrainian model of social investment of medium and small businesses can be used as examples of negative processes in the field of social responsibility of business structures. Taking them into account when developing the directions of state social policy can contribute to its higher efficiency.

The tax burden indicator is one of the criteria for tax risk assessment used by tax authorities for making the decision to conduct an on-site tax audit. The dynamics of the tax burden indicator is considered to be a catalyst for the development of positive or negative tax relations between the taxpayer and the tax authority. It is very important to understand the relationship between the tax burden indicator and the firm's size in order to form an objective approach to tax control of micro, small and medium-sized businesses in different industries. The purpose of the research is to define a relationship between the level of tax burden and the firm's size in the Russian timber industry. The hypothesis of the research is that the tax burden increases as the size of the firm grows in the timber industry in Russia. Firms belonging to the categories of micro and small businesses were selected randomly, taking into account the priority characteristics of the firm's size by the average number of employees. The tax burden was calculated using the official methodology of the Federal Tax Service of Russia. The calculation of the tax burden level was performed for each respondent. The average values of tax burden indicators were also calculated by industry and for each category of business activity. We found that the average level of the tax burden increases when the size of businesses increases generally for all branches of the timber industry. At the same time, the researched characteristics of the firm's size (revenue and average number of employees) have a significant impact on changes in the level of the tax burden both in general and individually in such branches of the timber industry as logging, woodworking and furniture production. The tax burden level in the above-mentioned industries increases as the firm's size increases. In the pulp and paper industry, the tax burden level increases as from micro firms to small firms, but the tax burden level decreases as firms continue to grow from small to medium-sized ones.

Small and medium sized business has an important place in the economy of all countries. In modern conditions of Industry 4.0 development, the introduction of big data analytics into the performance of small and medium-sized businesses can become the basis for sustainability growth of their functioning and their competitive advantages' development. However, the use of Big Data technology is not typical for small and medium enterprises. At the same time, the issues of big data analytics use by small and medium-sized businesses in the context of their resource and infrastructure constraints are poorly studied. The purpose of this article is to develop a conceptual model for the implementation of big data analytics in the activities of small and medium-sized businesses, taking into account their digitalization problems. The study was made on the basis of the Russian economy data. The analysis of the issues of big data analytics' use for small and medium-sized businesses was based on the methodology of system analysis with the identification of object, environment and project-process development subsystems. The novelty of research consists in the fact that the development model of the structure of big data use was carried out in accordance with the content of the main tasks that must be solved within data management life cycle. The results of the study showed that the main issues of the introduction of big data analytics in the activities of small and medium-sized businesses are associated with a lack of understanding of its benefits by entrepreneurs. Also significant problems are the lack of financial resources and the lack of qualified employees capable of strategic administration of these processes. Given these problems, the authors conclude that the model for use of big data analytics by small and medium-sized businesses should be based on the use of cloud software and analysis of projects with open source big data. The article suggests the structure of the model for big data use by small and medium-sized businesses. This paper contributes to the development of ideas about the directions of digitalization of small and mediumsized businesses in order to increase the sustainability of this economic sector in the context of Industry 4.0. Further research by the authors is connected with effectiveness evaluation of mechanisms and tools of government support made for digital business transformations.

The article is devoted to assessing the role and determining the directions of improving the efficiency of the tax administration system in order to develop the activities of small and medium-sized businesses and the development of individual entrepreneurial initiative in the Russian Federation as priorities of the national economy. The study includes two parts: the first is devoted to the identification of modern trends in the tax administration of small businesses, the second - the directions of their development. The research methodology includes general scientific and private scientific methods of cognition, including analysis and synthesis, induction and deduction, method of comparison, generalization, analysis of dynamic series, graphical method of data representation and visualization. The scientific novelty of the study consists in the comprehensive development of proposals to improve a number of mechanisms and tools for tax administration of small businesses, ensuring the effective implementation of state policy in the field of small and medium-sized business development, contributing to the activation of individual entrepreneurial initiative. The scope of application of the research' results: The Government of the Russian Federation, the Ministry of Finance of the Russian Federation and the Federal Tax Service, the Ministry of Economic Development of the Russian Federation, other interested public authorities and management bodies can use the results of the study in determining ways to develop tax administration in the Russian Federation in terms of stimulating the activities of small and medium-sized businesses.

Analysis of the economic situation in Kazakhstan clearly demonstrates a significant increase in the role of small and medium-sized businesses, which is an important strategic resource that can ensure economic growth, the effectiveness of economic interactions and the enhancement of national welfare. However, small business in the Republic of Kazakhstan has to face serious difficulties arising in the course of a complex set of institutional transformations, among which general economic instability, imperfection of legislation and tax system, financial problems, numerous administrative barriers, lack of necessary knowledge, skills and experience. The aim of the research is to substantiate theoretical and practical provisions aimed at improving the legal regulation of the activities of small and medium-sized businesses. The methods of the research: system method, logical method, analysis, synthesis, formal legal method, method of comparative law, method of technical and legal analysis, as well as methods of other sciences – historical, statistical, linguistic. Key words: small and medium-sized businesses, economic activity, the legal regulation, the credit and financial system.

Purpose: Infrastructure support determines the fundamental possibility of international cooperation and integration, the availability of options for the development of these processes, the ability and conditions for the participation of business entities in them. Special attention should be paid to small and medium-sized businesses that are most dependent on infrastructure support and need increased state support. The study aims to identify areas for modernizing the infrastructure of international cooperation and exports in order to improve the quality of the regulatory framework for enhancing the foreign economic activity of small and medium-sized businesses in the form of international cooperation and integration. Design/methodology/approach: Existing gaps in the scientific and methodological support for the management of international cooperation and integration processes hinder their practical application and reduce their effectiveness. It is advisable to develop forms of strategic partnership in the process of foreign economic activity of small and medium-sized businesses on the basis of infrastructure modernization. Findings: The development of international cooperation and integration processes is hindered by the existence of serious barriers to the involvement of small and medium-sized businesses. The probable cause of these barriers is the imperfection of the established practice of state management of international cooperation and integration of small and medium-sized businesses in modern Russia. In this regard, the research was aimed at developing a practical algorithm for managing the process of international cooperation and integration of small and medium-sized businesses based on the modernization of infrastructure support. Originality/value: The presented measures to modernize the infrastructure for managing the processes of international cooperation and integration make it possible to form a common and universal management base and improve the quality of the regulatory environment for small and medium-sized businesses.

The article provides a comparative analysis of the regions of Russia in terms of the level of development of small and medium-sized businesses in agriculture, studied the impact of capital-labor ratio on the level of labor productivity according to the economic census of small and medium-sized businesses. The subject of the study is a system of statistical indicators characterizing the activities of small and medium-sized businesses, the object is a set of Russian regions. The information base was the data of the results of continuous federal statistical monitoring of the activities of small and medium-sized businesses in 2010, 2015, 2020.

In post-industrial society, there is an increase in the role of small business as an integral element of the reproduction process. The activities of small and medium-sized businesses in our country are carried out on the basis of the established global trends. Difficulties in the dynamics of this sphere are formed under the influence of increased concentration of production and consolidation of enterprises, which gives rise to a number of problems and contradictions. Considering small business as the most important component of the market economy, its role in solving the problems of creating a competitive environment and ensuring employment should be noted. The scientific literature on the problem under consideration shows the versatility in the authors’ views of the small business role in economic development. This problem is disclosed in sufficient detail in the works of foreign authors (M Weber, J. Gelbraith, P. Drucker, W. Sombart, R. Cantillon, R Coase, J. Keynes, K. Marx, A. Marshall, L. Mises, A. Smith, J. Schumpeter and others). In Russia, L. Abalkin, A. Anchishkin, K. Bazhenov, S. Witte, V. Inozemtsev, M. Lapusta, L. Slutsky, P. Stolypin, M. Tugan-Baranovsky, A. Chayanov and etc. considered this problem. The article reveals the role of small business in the Russian economy, as well as the problems and contradictions of its functioning. On the basis of a systematic analysis of the current trends, the problems, efficiency and significance of small business are identified. Research has shown that the role of small businesses is greatly exaggerated. Small business development acts as a factor in reducing unemployment. In the process of economic activity, a number of problems arise that the enterprises themselves cannot solve. A set of measures is required to support this activity and overcome the crisis. It is important that small and medium-sized enterprises can form their own accumulation fund, which can be used to adapt in the face of stagnation, which will increase the size of the labor force and labor productivity. The crisis of small and medium-sized businesses leads to a multiplier effect in the economy, which reduces the volume of GDP. As a result of the “concentration of capital” among large producers, smallscale production becomes unproductive and unprofitable. The opportunities for obtaining loans from small businesses are very limited. Modern high-tech productive equipment is not available to most. In many enterprises, there is no separation in order to save financial resources on wages. The social security of employees is low. The prosperity of any country in a post-industrial society depends on big business; small business is only an auxiliary sphere of activity. Relying on small business, it is impossible to improve the quality of life, to ensure economic growth and national security. The results of the study can be used in determining the strategic guidelines of economic policy and choosing development priorities.

Purpose: The relevance and priority of foreign economic activity of small and medium-sized businesses in modern Russia is recognized and emphasized at the state level, for which numerous support measures are being developed. However, insufficient attention to the issues of scientific and methodological support for the foreign economic activity of small and medium-sized businesses in the format of international integration and cooperation hinders the development of the region’s export potential.Design/methodology/approach: The article develops an algorithm for monitoring the state management of international cooperation and integration of small and medium-sized businesses in the Stavropol territory for the implementation of export activities. A set of grouped evaluation indicators, formulas for calculating integral indicators, and a scale for qualitative evaluation of the results are proposed.Findings: Within the framework of the proposed scientific and methodological approach to monitoring the state management of international cooperation and integration of small and medium-sized businesses for the implementation of export activities, an algorithm for monitoring the effectiveness and favorable conditions for international cooperation and integration of small and medium-sized businesses for the implementation of export activities is described, it also provides detailed monitoring of the availability of various forms of international cooperation and integration for small and medium-sized businesses in the context of transnational industry clusters, special economic zones, technology parks, cross-border mergers and acquisitions, as well as transnational e-cooperation.Originality/value: The scientific novelty of the research consists in the development of scientific and methodological recommendations for optimizing the management of international cooperation and integration of small and medium-sized businesses, including monitoring the management of international cooperation and integration of small and medium-sized businesses in the Stavropol territory for the implementation of export activities.KeywordsInternational cooperationInternational integrationSmall and medium-sized businessesExportTransnational clusteringSpecial economic zonesTechnology parksCross-border mergers and acquisitionsElectronic cooperationJEL Classification CodeF 15M 20

The article presents the results of a study of the development and legal support of small and medium-sized businesses in Ukraine. There were considered the legislation and regulations governing the activities of small and medium enterprises in Ukraine. The basic principles of the system of state support for the development of small business as a factor of economic growth of the state were determined. It was studied the structure of state support of small and medium business development by direct and indirect instruments. It was found that state support for small business development is implemented through programs and projects coordinated by international, national and regional support institutions. The peculiarities of financial and credit provision of small and medium enterprises were established. There were determined the instruments of state support of SME enterprises in the field of lending, including such as introduction of state lending programs, guarantees for loans, compensation of interest rates on loans, etc. It was conducted an analysis of the activities of small and medium-sized businesses in Ukraine in 2016-2020 and the main factors influencing its development were identified. The structure and quality of the loan portfolio of the banking sector of Ukraine were studied and the process of bank lending to small businesses was assessed. There were reviewed the state programs providing partial interest rate compensation and state loan guarantees, including the state program of lending to small and medium-sized enterprises «Affordable Loans 5-7-9%», which laid the preferential basis for SME lending by Ukrainian banks. The main advantages and disadvantages of this program and prospects for its improvement were identified. Based on the analysis of theoretical aspects and world and domestic practice, there were substantiated the directions of increasing the efficiency of small and medium business in Ukraine in the context of intensifying bank lending and state regulatory, legal and financial support for its development. It was substantiated that stimulating the development of small and medium business in Ukraine within the programs of state support and bank lending are important for overcoming socio-economic disparities.