State Support For Small Businesses Research Articles

ASSESSING THE EFFECTIVENESS OF SUPPORT FOR SMALL AND MEDIUM-SIZED BUSINESSES

The article assesses the effectiveness of state support policies for small businesses in conditions of federal budget deficit in the Russian Federation. The subject of the study is a methodology to assess the effectiveness of supporting small and medium-sized businesses. The purpose of the study is to develop a system to evaluate the effectiveness of state support for SMEs. The objectives of the study: to analyze the approaches to assess the effectiveness in Russia at large and abroad, to assess the effectiveness of state support measures for SMEs in Russia and abroad, to propose their own options for assessing the effectiveness of support measures, to present the practical application of the proposed methods. Research methodology: methods of system analysis, generalization, systematization, methods of statistical, dynamic, structural and comparative analysis. Research results: the article develops a system to evaluate the effectiveness of state support for small businesses, which includes several main indicators for evaluating the effectiveness (survival rate of recipients of state support by year; dynamics of average income; dynamics of the average number of employed; dynamics of the average amount of taxes paid by SMEs), as well as an algorithm to conduct an assessment based on a comparison of selected indicators for a group of SMEs that received support with indicators of small and medium-sized enterprises that were not participants in the relevant government programs. Using the proposed assessment system based on the statistical data of the Federal Tax Service of the Russian Federation, an analysis of the effectiveness of state support measures for SMEs in general and in the context of individual forms of support in the period 2019- 2022 was carried out. Based on the significant deviation of the selected indicators of SME recipients of support from the average values in the whole SME sector (and/or in relation to SMEs that did not receive support), a conclusion is made about the high efficiency of state support for SMEs. It is also established that the impact of various forms of state support on the functioning of SMEs is different.

Measures of state support for small business

The article shows that the types of state support offered and provided to entrepreneurs should take into account the state of the business environment of the region in which the business is conducted. Within the framework of state regulation measures, a favorable business environment is being created, as a platform for doing small business.

Problems of financing small businesses in Ukraine

Introduction. The development of small entrepreneurship is a very important factor for the entire economy of the country, therefore the state plays an important role in stimulating its development. State support for small businesses involves the provision of various subsidies, loans, the creation of national funds, the provision of tax discounts and benefits, the use of foreign aid, and support for the development of the insurance market. In the conditions of the financial and economic crisis, and later in the conditions of the war in Ukraine, the business environment significantly deteriorated, and the development of small businesses slowed down. The purpose of the paper is to study the problems of financing small business entities in Ukraine and develop separate recommendations for their solution. Results. As a result of the conducted research, the role and peculiarities of functioning of small business in Ukraine were analyzed. The share of small business entities among active business entities in Ukraine in the period 2017-2021 was determined. It has been studied that the main number of small business entities in types of economic activity is occupied by wholesale and retail trade. A comparative analysis of indicators of small business development was carried out, namely a parallel between the number of small enterprises and FOP per 10,000 population. The dynamics of the indicators of the liability structure of small business entities in the period 2017-2021 were analyzed, with the help of which the relative indicators of the financial stability of small businesses were calculated. Conclusion. As a conclusion, the criteria that suspend the development of small business in modern conditions are determined.

Directions for optimization of state support for Small Businesses in Georgia

Directions for optimization of state support for Small Businesses in Georgia

Directions for optimization of state support for Small Businesses in Georgia

Directions for optimization of state support for Small Businesses in Georgia

On the Issue of the Place of State Support of Small and Medium-Sized Enterprises in the Economic Law System of Ukraine

Problem setting. In Ukraine, state support for small businesses was introduced in 2000. Currently, the mechanism of state support of economic entities is regulated by a number of acts of national legislation. However, the place of the legal institution of state support in the system of economic law, its relationship with state aid, the criteria for the admissibility of state aid in the context of the unification of national legislation with EU legislation continue to remain debatable in the science of economic law. Analysis of recent researches and publications. Economic and legal problems of small and medium-sized enterprises and their state support were studied by many domestic and foreign scientists. Only recently, these issues were considered in the collective monograph of the Research Institute of Legal Support of Innovative Development of the National Academy of Sciences, the monograph of D.S. Korytin, who studied the legal regulation of the economic activity of small and medium-sized enterprises, the dissertations of Feofanova I.M., who considered the economic and legal aspect of the admissibility of state aid and Petrova N.O., who studied the administrative and legal principles of monitoring state aid sub economic entities in Ukraine. Purpose of the research is to determine the place of the institute of state support of small and medium-sized enterprises in the system of economic law of Ukraine. Аrticle’s main body. Small and medium-sized enterprises play a significant role in the world economy. However, the operating conditions of small and medium-sized enterprises in Ukraine are difficult. Obstacles are the imperfection and burdensomeness of the taxation system, the presence of administrative obstacles, unsettled issues of financing and lending, low level of state financial support, underdeveloped infrastructure supporting entrepreneurship, etc. Currently, to these reasons added the negative consequences of Russia’s full-scale aggression. Such an effective tool as state support helps small and medium-sized enterprises overcome the consequences of the war and develop their activities in the post-war period. Therefore, strengthening the state support for small and mediumsized enterprises and improving the mechanism of its provision is an extremely urgent issue for our state The activity of small and medium-sized enterprises is very important for the economy of Ukraine. In wartime, their effective activity contributes to increasing budget revenues and reducing unemployment, and in the post-war period should become the very lever that will accelerate the growth of the economy and the reconstruction of the country. However, the Economic Code of Ukraine contains regulations on state support and protection of all economic entities. and support of small and medium-sized enterprises is not the state’s priorities Conclusions and prospects for the development Small and medium-sized enterprises play a significant role in the economy of Ukraine. In wartime, their effective activity contributes to the increase of revenues to the budget and the reduction of unemployment, and in the postwar period, it should become the very lever that will accelerate the growth of the economy and the reconstruction of the country. On the other hand, the priority of state policy regarding the support and development of small and medium-sized enterprises is not fixed in the Economic Code of Ukraine, which needs to be corrected. The list of means of state regulation of economic activity contained in Article 12 of the Economic Code of Ukraine should be supplemented by such an institution of economic law as state support for small and medium-sized enterprises.

Main Directions and Priorities of Strengthening State Support for Small Businesses in Georgia

The article is related to the point that the development of small and medium-sized businesses is one of the priority tasks. Small and medium business, as a subsystem of the national economy, as a special form of economic activity, cannot develop only thanks to the conditions created for it, no matter how favorable they may be. In the national economy, special institutions must be created and "grown" that ensure the sustainable operation of small and medium-sized businesses. The evolution of approaches to the study of the concept of "success" in various fields of science is discussed, and based on this, its essence is specified, the features of the success of small and medium-sized businesses in our country are analyzed. The analysis of success factors is included. The author's classification of factors is given, based on their division into internal and external factors; Internal factors control the companies themselves, while external factors go beyond the boundaries of the companies and affect the company's activities as a whole. Keywords: small business, state support, grant, production growth, entrepreneurship.

АКТУАЛИЗАЦИЯ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ СУБЪЕКТОВ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В СФЕРЕ ОПТОВОЙ ТОРГОВЛИ

The article considers the current programs of state support for small businesses in the field of trade. The effectiveness of support programs for the wholesale trade sector is analyzed, taking in to account the specifics of its business processes and existing needs in the era of digital expansion. The main directions that require updating the approach to the developed support programs for wholesale trade enterprises related to small businesses are identified. Based on the results of the analysis, the author gives recommendations on the allocation to separate programs of state support of enterprises belonging to small businesses operating in the field of wholesale trade in order to maintain competitiveness and vitality of this economy sector.

THE ROLE OF INSTITUTIONAL FACTORS IN THE DEVELOPMENT OF SMALL BUSINESS IN THE DIGITAL ECONOMY

The purpose of the article is to theoretically substantiate the influence of institutional factors and, above all, the institutional environment on the development of small business in the conditions of digitalization of the economy. The quality of the institutional environment largely determines the possibilities of unlocking its potential Today, it can be clearly stated that the Russian institutional environment is very unstable due to the crisis situation caused by the tightening of sanctions. Small business has not yet recovered from the pandemic, and the increasing uncertainty in the Russian economy cannot but affect the expectations of small businesses. Small business incomes do not only lack growth, they are shrinking. All this confirms the need to adjust the institutions and mechanisms of the system of state support for small business, taking into account its capabilities in the digital economy. Small businesses objectively feel the need to use digital technologies in their activities, because they allow you to expand its capabilities. This further actualizes the need for systemic measures to support it in various fields of activity in the context of digital transformation.
 In the study of the tasks set, the methods of theoretical analysis were used: the method of scientific abstraction, statistical analysis, the method of expert assessments, as well as synthesis, deduction and induction.

ПОДДЕРЖКА МАЛОГО И СРЕДНЕГО ПРЕДПРИНИМАТЕЛЬСТВА В ЭКВАДОРЕ И РОССИИ: СРАВНИТЕЛЬНЫЙ АНАЛИЗ

This article presents the results of a study of support measures and state regulation of small business in Ecuador and the Russian Federation. The article provides a comparative analysis of the criteria for classifying economic entities as micro-enterprises, small and medium-sized companies, measures of state support for small businesses in these countries. The development of small business is the most important link in the economy of Russia and Ecuador; for this purpose, an effective system of its state regulation and support is needed. In Russia, in order to support small businesses, such tools as the issuance of preferential loans, the introduction of credit holidays, limits on commissions for acquiring, a moratorium on scheduled inspections, postponement of tax payments and reporting, reduction of admin-istrative burden, subsidies for starting a business, and new measures to support the information technology sector. In Ecuador, on the other hand, a set of laws and agencies has been developed to plan, execute and control public policies related to business development in general and for small and medium-sized organizations. The state has also developed special economic measures, including the creation of an entrepreneurship platform, a unified craft register, a unified register of small and medium-sized business entities, a national register of entrepreneurs, a portfolio of services for entrepreneurs and the Ecuador Entrepreneur virtual platform.

ПРОБЛЕМИ ФОРМУВАННЯ ІНТЕГРАЦІЙНИХ ЗВ’ЯЗКІВ МАЛИХ ПІДПРИЄМСТВ

The article is devoted to the study of integration processes, as they are carried out between enterprises of various expansions. A highly efficient economy is optimal for the operation of large, medium and small enterprises. This clause describes the main types of state support of small business to ensure their sustainable development and subsequent operation. Also disclosed in detail the main principles of policy in the sphere of small and medium business in Ukraine. The development of a small business is an indicator of the development of market assets, the assessment of private authority, independence and the capacity of the subjects of government. Small business is a special sector of the economy playing an important social and economic role. The advantages and shortcomings of outsourcing, subcontracting and problems of their promotion in Ukrainian enterprises are examined. It has been established that at the current stage of economic development, small businesses will require direct and indirect approaches. The formation of mutually integrating links between small and great business can not be brought to the advancement of the efficiency of their activities. Analysis of the development of the outsourcing and subcontracting system revealed a low level of their development. The main reason for their low distribution is the lack of necessary information about partnership, the underdevelopment of the market infrastructure, which contributes to the formation and development of integration ties between enterprises of different sizes. For the effective development of small entrepreneurship in the region, where there is a considerable number of both large and small enterprises, it is necessary to create an enterprise – a partnership center. For the formation and development of integration links in enterprises of various sizes, there is a need in the creation of infrastructure facilities. Subjects of small business are in need of informational and illuminating servants. The creation of an infrastructure for the development of a system of outsourcing and subcontracting in Ukraine is a progressive direct development of a small business. The development of subcontracting businesses in Ukraine is the basis for the development of industrial production, with a small number of enterprises to realize their potential in the service department of technological lines of great industrial enterprises.

Ways to improve state support for small business in the development of foreign economic activity of the Russian Federation

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.

ДЕРЖАВНА ПІДТРИМКА МАЛОГО БІЗНЕСУ В УКРАЇНІ: ПРОБЛЕМИ ТА ЇХ РОЗВ'ЯЗАННЯ

The role of small and medium entrepreneurship (SME) in the conditions of structural shifts in the labor market is changed and the directions of state support for its development, including the martial law conditions, are substantiated. Attention is paid to the fluctuations in the dynamics of the number of SMEs in Ukraine and the main indicators of their economic activity. The reasons that cause the differences of Ukrainian SMEs in comparison with foreign countries are explained. The main reasons for slowing down the development of SMEs are revealed. As one of the reasons is considered imperfect tax regulation of SMEs, the tax innovations of 2022 and the tax mini- reform (March 2022), designed to reduce the tax burden during martial law are analyzed. It is also concluded that the objective conditions of the business environment of SMEs, in particular in the introduction of settlement registration equipment (CRE), are not sufficiently taken into account. The main activities of state support for SMEs are systematized, among which the provision of budgetary and non-governmental grants is a priority. The importance of state financial support to small and medium-sized enterprises, which is carried out through credit cheapening programs, is noted. Data on the use of such programs are given. The measures of state support through training and informing entrepreneurs are summarized. It is stated that state support measures for SMEs do not take into account the trends in the spread of temporary and part-time employment (precariousness), which is especially clear in periods of economic crises, complex structural changes, military operations and other force majeure circumstances that cause waves of migration. It is concluded that the need for state support for small business is caused not only by the economic vulnerability of SMEs (limited material and technical base and financial resources, limited local markets and opportunities for development), but also by the latest trends in the labor market, as well as structural changes in the economy. The prospects of research into the state policy of SME support, taking into account the impact on its development of precariousness of the business environment are emphasized.

Оценка состояния правового регулирования искусственного интеллекта в целях выявления административно-правовых барьеров, снижающих эффективность предпринимательской деятельности

The subject of the study is the tax regulation of small business through the use of patent taxation. The purpose of the work is to analyze the practice of applying the patent taxation system as an instrument of state support for small business. The tendency to decrease the role of small business in the socio-economic development of the Russian Federation and the formation of budget system revenues for the period 2018-2021 has been revealed. The dynamics of the change in the number of taxpayers of the patent taxation system and the amounts of taxes paid by them in the context of certain types of entrepreneurial activity are considered. It is determined on the basis of statistical tax reporting data of the Federal Tax Service of Russia that the establishment of tax holidays in the form of a tax rate of 0% is not in demand by taxpayers of the patent taxation system. The presence of several special tax regimes with similar characteristics that hinder the development of small businesses and cause the occurrence of risks of reducing tax revenues has been revealed. Conclusions are drawn about the expediency of eliminating such shortcomings of the patent taxation mechanism as low income thresholds and the need to sum them up under several special tax regimes; the unsettled attribution of activities to those falling under the patent taxation regime; the need to acquire a patent in several subjects of the Russian Federation with a traveling nature of activity; excessively long periods of consideration of applications for the transition to the patent system taxation; the impossibility of filing an application for the transition to the patent taxation system during the state registration of an entrepreneur.

Assessment by women entrepreneurs of the importance of resources and measures of state support for small businesses (case study of the Leningrad region)

Assessment by women entrepreneurs of the importance of resources and measures of state support for small businesses (case study of the Leningrad region)

Налоговое регулирование малого предпринимательства: патентное налогообложение

The subject of the study is the tax regulation of small business through the use of patent taxation. The purpose of the work is to analyze the practice of applying the patent taxation system as an instrument of state support for small business. The tendency to decrease the role of small business in the socio-economic development of the Russian Federation and the formation of budget system revenues for the period 2018-2021 has been revealed. The dynamics of the change in the number of taxpayers of the patent taxation system and the amounts of taxes paid by them in the context of certain types of entrepreneurial activity are considered. It is determined on the basis of statistical tax reporting data of the Federal Tax Service of Russia that the establishment of tax holidays in the form of a tax rate of 0% is not in demand by taxpayers of the patent taxation system. The presence of several special tax regimes with similar characteristics that hinder the development of small businesses and cause the occurrence of risks of reducing tax revenues has been revealed. Conclusions are drawn about the need to eliminate such shortcomings of the patent taxation mechanism as low income thresholds and the need to sum them up under several special tax regimes; unsettled attribution of activities to those falling under the patent taxation regime; the need to acquire a patent in several subjects of the Russian Federation with a traveling nature of activity; excessively long periods of consideration of applications for the transition to the patent system taxation; impossibility of filing an application for the transition to the patent taxation system during the state registration of an entrepreneur.

INCREASING THE EFFICIENCY OF INVESTMENT ACTIVITIES OF SMALL BUSINESS ENTITIES: ON THE EXAMPLE OF COMPANIES' PARTICIPATION IN REGIONAL PROJECTS

The article deals with the issues of improving the efficiency of investment activities of small business sector entities through the participation of companies in investment projects of regional and municipal significance. An analysis of the advantages of small private businesses in the implementation of investment processes showed that small enterprises are able to help solve the most important social and economic problems of territorial entities due to natural mobility, innovative orientation, flexible tactics of behavior in the market, quick response to the needs of the consumer and partner sectors. But despite a number of obvious advantages of the small business sector, the article stated the fact that there is no desire for small businesses to participate in projects of regional and municipal significance and the predominance of strategic associations "big business – the state" in the Russian regions. In the course of the study, the reasons for the non-participation of small and medium-sized companies in projects of regional importance were attributed to: the disunity of interests of business and government structures, the unfavorable investment climate in the region of presence, the fictitious measures of state support for small businesses, the instability of the legislative system, the high tax and administrative burden on small and medium-sized enterprises, low level of mutual trust between government and business, instability of the political and economic situation in the country. A consistently negative factor for the development of investment activity in the SME sector within the framework of regional investment projects is the lack of guarantees and excessive regulatory requirements from the state. An analysis of the currently relevant results of sociological studies of federal services has shown that the most popular regional investment projects involve attracting investments in areas with the highest degree of distrust of entrepreneurs. A comprehensive assessment of the impact of natural barriers inherent in the economic activity of the small business sector and environmental factors led to the conclusion that it is expedient for small companies to participate in investment regional projects, subject to a complete transformation of the current relationship between business and government structures

FEATURES OF INNOVATIVE DEVELOPMENT OF SMALL ENTREPRENEURSHIP STRUCTURES IN FOREIGN COUNTRIES AND ITS USE IN UKRAINE

The innovation policy of the state has a great influence on the realization of the innovative activity of small business structures. The creation of an effective state mechanism for the dissemination and implementation of innovations and measures to protect and protect intellectual property rights to scientific and technological achievements is becoming the most important feature of the modern state. In countries with advanced market economies, small business structures occupy an honorable place in the economy, as well as receive appropriate support from governmental and non-governmental institutions. At the same time, the task of the state is not limited to providing financial, technical, and other resources to small business structures on preferential terms, as well as to supporting private initiatives at any cost. The state is called primarily to create such an economic and legal climate that would allow small businesses not only to stay afloat but also to stay afloat. The purpose of the work is to study and generalize the foreign experience of innovative development of small business structures, as well as to find opportunities for its use in domestic practice. The article describes the activities of state organizations for financial, informational, and advisory assistance to small businesses. The availability of credit programs for small businesses is considered. Tax incentives for state support of small businesses in economically developed countries are presented. Having identified the features of the state regulatory policy of the world's leading countries in the field of innovative development of small businesses, conclusions were drawn on supporting this sector of the economy in Ukraine and identified possible ways of its effective innovation in the national economy. It is confirmed that the implementation of such changes will promote the development of innovative activities of small businesses, allow them to create a favorable business environment and conditions for innovative development, strengthen competitive advantages, ensure effective operation, create a solid foundation for modernization and integration of Ukraine into the European and world markets.

THE MECHANISM OF STATE SUPPORT FOR SMALL BUSINESS DEVELOPMENT: SYNERGISTIC ASPECTS

The purpose of this research is the development of theoretical foundations for the functioning of the mechanism of state support for small business in a decentralized government based on a synergistic approach. The subject of the study: theoretical and methodological foundations for the functioning of the mechanism of state support of small business in the context of synergetics. Research methodology is a set of principles, approaches, general theoretical, special, and interdisciplinary methods of scientific knowledge, namely morphological analysis, comparative analysis, methods of deduction and logical generalization, analysis and synthesis. Functioning of the mechanism of state support for small business is considered on the basis of a synergistic approach. The synergistic approach is one of the most effective methodological bases for the development of modern economics. The article considers the key theoretical provisions for understanding this approach, substantiates the possibility and feasibility of its application in the implementation of this mechanism in modern economic conditions. Results. It is determined that the reform of decentralization of power has led to the creation of institutional problems in the economic mechanism of state support for small business. In the regions and territorial communities, there is no single mechanism to support the development of small business, which causes the inefficiency of this area of public policy. This justifies the relevance of the use of new methodological approaches to the formation of the mechanisms for implementing the state policy of business regulation. The importance of small business for the development of the national economy, ensuring its stability, is substantiated, the main approaches to the essence of entrepreneurship are investigated. Theoretical aspects of the functioning of the mechanism of state support for small business on the basis of traditional and systemic approaches are systematized, their positive aspects and shortcomings are determined. It is substantiated that in the conditions of economic transformations and introduction of the reform of decentralization of power it is expedient to use the synergistic approach in the research of the mechanism of the state support of the small business. It is emphasized that the very synergistic approach is able to study the process of functioning of the mechanism of state support for small business on the basis of evolutionary development and self-organization of complex systems. We propose to consider the mechanism of state support in the conditions of decentralization as a process of self-organization of small business entities and public authorities, which is carried out through their interaction with the meso- and macroenvironment. Conceptual bases of the use of the synergistic approach in the research of the mechanism of the state support for the development of entrepreneurship and its economic levers are developed. It is substantiated that the application of a synergistic approach in the process of formation and application of the mechanism of state support of small business will allow to take into account interdependence of economic processes and phenomena, to investigate the interaction of local authorities and small businesses under decentralization. The use of a synergistic approach as a research method also makes it possible to take into account the dynamics of the state support mechanism. The synergistic methodology in the study of the mechanism of state support for small business allows to take into account the existence of connections and interactions between the components of the mechanism, as well as the integrity and ability to change. Based on a synergistic approach, it becomes possible to ensure the development of small businesses by preventing threats. The next advantage is the ability to take into account the alternative scenarios of small business development of a particular region or territory in a changing socio-economic environment. Consideration of the mechanism of state support as a self-organized system makes it possible to study the patterns of self-organization, which in the future should become the basis for calculating the synergistic effect of the mechanism.

Метрики показників ефективності державної підтримки малого підприємництва в аграрному секторі

The purpose of the article is to reveal the essence and features of metrics of indicators of the effectiveness of state support for small entrepreneurship in the agricultural sector of the economy in modern conditions. Research methods. The methodological basis of the study was a set of methods of scientific knowledge of the system and mechanism of state support for small entrepreneurship in the agricultural sector. The achievement of the goal was facilitated by general scientific methods: empirical research (measurement, comparison, and observation), theoretical research (analysis and synthesis) as well as local (specific) analysis of situations (computational-constructive). Research results. It has been established that state support is one of the components of the state regulation mechanism; a system of preferential financing of priority industries and small entrepreneurship has been established; a system of measures to increase the adaptability and competitiveness of small entrepreneurship in the agricultural sector of the economy of a controlling, executive, legislative nature. It was found that the well-known methods for assessing the economic efficiency of state support for entrepreneurship in the agricultural sector could be combined into groups of methods: structural-territorial and structural-categorical; macroeconomic national; macroeconomic supranational. It has been substantiated that the set of indicators for achieving the goals of state support is reflected in the metric of indicators. Various researchers include various metrics of indicators in the system for assessing the effectiveness of state support for small business in the agricultural sector. Methods for assessing the effectiveness of state support for small entrepreneurship in the agricultural sector can be combined into groups of qualitative and quantitative assessment of budgetary, social, economic efficiency. Scientific novelty. The essence and features of metrics of indicators of the effectiveness of state support of small entrepreneurship in the agricultural sector of the economy in modern conditions is disclosed and a methodological approach to substantiating the main directions of modification of state support, which contributes to solving the problems of functioning of small entrepreneurship in the agricultural sector of the economy, is proposed. Attention is focused on the main components of expenditures for programs of state support for the development of entrepreneurship in the agricultural sector for 2021-2023. Practical significance. It is advisable to use the methodological approach as a base in the system for analyzing indicators of state support for small entrepreneurship in the agricultural sector according to the statistical reporting of business entities and macro indicators of the socio-economic state of the country. Tabl.: 2. Figs.: 1. Refs.: 27.