Abstract
The purpose of this report is to present the study results of the external factors influencing the success of small and medium-scale businesses in Russia. At the same time, the factors of success are studied from the point of view of such an impact subject as a state. The influence of the state as a success external factor of small and medium-scale business is examined through the current tax legislation. The macroeconomic statistical data of the Ministry of Finance, the Federal portal for small and medium-sized enterprises of the Ministry of Economic Development of the Russian Federation, the Federal Tax Service were used in the study. To process the data general scientific methods of research such as comparative analysis, graphical analysis, synthesis, grouping and generalization were used.The following results were obtained. Firstly, the external factors to influence the success of small and medium-sized businesses in the context of the tax legislation have been classified into the economic, legal, social and organizational factors. Secondly, the impact of the economic (external) success factor of small and medium-scale enterprises in Russia is viewed through the tax burden, and tax benefits. Thirdly, the current tax benefits for small and medium-sized Russian business in the present-day economic conditions have been accented to and clarified. The results obtained will enable us to evaluate the degree of each identified external factor influence on the small and medium-scale business success in the further studies. DOI: 10.5901/mjss.2015.v6n6s4p590
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