Small Business In Region Research Articles

On taxation of small business in the context of integration of new regions

The subject of the study is the mechanism of tax support for small businesses from the perspective of successful adaptation of taxpayers of southwestern subjects to the tax conditions of the Russian Federation. The paper examines the peculiarities of taxation of small businesses in the Donetsk and Lugansk People's Republics, Zaporizhia and Kherson regions, identifies some specific features of the development of small business in regions with high-risk conditions of activity. The hypothesis is formulated that changes in tax legislation regarding the simplified taxation system, which come into force on 1.01.2025, may be extremely negative for the absolute majority of taxpayers in the analyzed regions. The author focuses on the need to introduce temporary norms aimed at maintaining the level of tax burden of small businesses, even in conditions of low budget provision of new subjects of the Russian Federation, along with traditional methods of scientific analysis, such methods as a retrospective analysis of the development of small businesses; analysis of forms of statistical tax reporting of the Federal Tax Service of Russia; elements of the modeling method – for forecasting the performance indicators of taxpayers and the tax burden in the event of changes in tax legislation In the course of the study, the following tasks were solved and the relevant conclusions were formulated: - the dynamics of the number of small businesses in the southwestern regions of the Russian Federation is analyzed; it is determined that the growth rate of the number of taxpayers significantly exceeds the national average, while almost 80% of taxpayers belong to micro-businesses; - the specifics of taxation of small businesses in new territories and its impact on the level of tax burden are studied taxpayers. It has been revealed that the tax burden of SMEs in the new subjects of the Russian Federation is significantly lower than in regions with a comparable level of "subsidization" due to the introduction of reduced regional tax rates and a reduced tariff of insurance premiums; - assumptions are formulated that the new norms of the Tax Code of the Russian Federation regarding taxpayers of the USN may be the reason for a significant increase in the tax burden of small businesses; - separate recommendations have been formulated on the introduction of temporary tax measures that ensure the preservation of the tax burden and promote integration processes

Отношение малого бизнеса Курского региона к цифровой экономике: социологический анализ

The relevance of the study lies in the need to clarify the attitude of small businesses to the digital economy and to determine the most significant characteristics that this attitude. The results of expert interviews showed that some experts - representatives of small businesses - do not support the development of the digital economy. The purpose is clarification of the attitude of small business in the Kursk region to the digital economy. Objectives: determination of the attitude of small business to the development of the digital economy; determination of general, digital and habitual characteristics of small business in the region and study of their impact on attitudes towards the digital economy. Methodology. To accomplish the assigned tasks, the following methods were used: analysis of statistical information; small business questionnaire. The definition of the habitual structure of small business was made by comparing the orientation of the main disposition of the respondents and their effective capital. Results. 26 percent of entrepreneurs have a positive attitude towards the digitalization process, 50 percent chose the answer "rather positively than negatively", 16 percent have a more negative than positive attitude, 4 percent have a negative attitude to the digital economy. The reference habitual structure of small business in the Kursk region shows that about 90 percent of small businesses can support the development of the digital economy and have a positive attitude towards the digitalization process. Conclusions. The results of the study allow us to assert that general and digital characteristics can have only a slight effect on the attitude of small businesses to the digital economy, the main influence on the attitude of small businesses to the digital economy is exerted by habitual characteristics. At the same time, the majority of respondents who expressed a negative attitude to the digitalization process have a “preservation” disposition orientation, and it is practically impossible to change their opinion. However, there are also a number of respondents whose expressed opinion may change when creating the necessary conditions for this, aimed at implementing habitual practices, which can be expressed in real events related to increasing digital indicators and awareness of the opportunities and support provided by the state for the development of the digital economy.

Features of entrepreneurship development during the recession in the northern raw material regions

The relevance of the study is determined by the importance of small business in the northern raw material regions in the context of a decrease in hydrocarbon production and a decrease in the role of large business in the economic development of the territory. It is determined that modern studies of small business at the regional level mainly consider the mechanisms of development of small business, the sphere of interaction between small and large business, the state of the institutional environment. But they do not take into account the peculiarities of specific territories and the life cycle of the extraction of raw materials. The article analyzes trends in the development of small business in Khanty-Mansiysk Autonomous Okrug - Yugra and identifies factors that have a significant impact on it. It is noted that the indicators of the development of small business in the region had predominantly positive dynamics for 2011-2019, namely, the number of small businesses increased, the number of people employed in this sector and the turnover of small businesses increased. It is determined that the activities of small businesses have become more efficient. It was revealed that macroeconomic crises had an impact on the development of this sector of the economy, which was manifested by a decrease in its activity in the pre-crisis periods. Based on the analysis of the sociological study results, it was determined that the population of the region has a positive attitude to the entrepreneurship. This made it possible to conclude that there is a potential for the development of this sector in the regional economy. It is proposed to consider small business as a factor of stability and reduction of unfavorable socio-economic consequences in the context of a high dependence of the resource-extracting region economy on the conjuncture of world prices for energy resources.

Econometric Assessment of the Number of Youth as a Factor of the Development of Small Business in Regions

Econometric Assessment of the Number of Youth as a Factor of the Development of Small Business in Regions

Состояние и особенности размещения малого предпринимательства по регионам России

Состояние и особенности размещения малого предпринимательства по регионам России

Relevant Factors of Innovative Activities of Small Business in Regions

The article discusses the system analysis aimed to identify the key reasons for the low innovation activity in the regions of the Russian Federation. The research is based on the hypothesis according to which the holism and systematic principles need to be applied for analyzing the reasons of the low innovative activity of small business in the regions,. To implement these principles, the authors have used the concept of «minimum number of descriptive levels of socio-economic system». In the research, the spiritual and cultural, cognitive, institutional, material and technological «layers» of the socio-economic system are investigated. The particular attention is paid to the cognitive and institutional segments. The methodological basis of the research is the methods of correlation and regression analysis, maps of positioning, integrated assessment, the author’s method of assessing the development of the knowledge-based economy and clustering. The quality of innovative small firms’ institutional environment is assessed using the resource approach. The authors have obtained the following results. The rate of demand growth for knowledge in the regions exceeded the growth rate of the regional offers of knowledge, including the innovative development of small businesses. A delayed reaction of the suppliers of innovative ideas to the corresponding demand is showed. The trend of differentiation increase of the Russian regions in terms of the knowledge-based economy’s development is revealed. A significant linear correlation of small firms’ innovative activities and the quality of institutional environment haven’t been discovered. It is shown that the regions are almost similar in the quality of basic socio-economic institutions, and more than 60 % of the regions have the intensity of small businesses’ innovation processes below the national average level. The obtained results allow to expand the scientific and methodological basis to stimulate the innovative activity of small business both at the macro and meso-level. The authors have concluded that since all the selected layers of socio-economic systems are interconnected and in each of them there are a number of «bottlenecks», the active smart measures undertaken by the State for the innovation infrastructure development can not lead to the increase in the small business innovative activity.

Organizational and economic aspects of development of small business in region

By the purpose of the given research was revealing the basic problems and prospects of development of small business in regions. The methodology of reception of results of the specified purpose consists in the generalized analysis of scientific and legislative sources in the field of economic and organizational problems of development of small business in regions of Russia. As a result of research is revealed, that unions, association, and other public associations of the small enterprises more and more actively work at regional levels. System of commercial and industrial chambers having in significant potential in the sphere of support of the fine businessmen in regions essentially has become stronger. Area of application of results of the given research can be used by the managers of small business and teachers of higher educational institutions in the sphere of preparation of the managers in economy and management. The results of research allow to make conclusions: The level of development of small business in regions, in comparison of the advanced foreign states, rather lags behind; the analysis of the normative certificates in sphere of small business from a position of their influence on development of regions testifies, that the mechanism of state influence includes economic and organizational measures; the small business has the brightly expressed regional orientation.