State Support For Small Businesses Research Articles

THE EFFECTIVENESS OF STATE SUPPORT OF SMALL ENTREPRENEURSHIP IN RUSSIA

Topic. The article analyzes the problem of efficiency of state policy in the field of financing of small business that is becoming increasingly important. In the current economic environment, increasing role of state support of small business needs an evaluation of the effect of the spent resources. It is noted that the solution to this problem, which is of great practical importance, is poorly developed. The authors attribute this, primarily, with the absence of results-based management. This is confirmed by the fact that for the state support programs of the federal and regional level of small business do not exist uniform criteria for evaluating the effectiveness. It leads to unreasonable measures to support specific businesses. Therefore, the article considers and analyses the current process of evaluating the effectiveness of state support of small entrepreneurship in the Russian Federation. Purpose. The purpose of this paper is a comprehensive authors’ study of the process of assessing the effectiveness of state support of small entrepreneurship in Russia, as well as approaches to the development of criteria of efficiency in the Russian state programs, and the rationale for fundamentally new techniques. Methodology. The study is based on a systems approach and uses scientific and statistical methods. It has been applied tabular data visualization techniques. We evaluate the criteria of the efficiency of state support in the Russian regional development programs and present their classification. Results. In the article, we reviewed approaches of foreign and domestic authors concerning evaluation the effectiveness of state support. A study of all the regional programs of support of small entrepreneurship in the Russian Federation has allowed revealing, that in the vast majority of subjects of the Russian Federation in assessing the effectiveness of public support shall apply the general indicators of development of small business. Conclusions. With the aim of improving the existing methods, the authors propose to use in assessing the effectiveness of public support such indicators as the number of enterprises benefiting from support and operating in the territory of the region, increase of tax revenues, due to the support; the share of innovative enterprises in total enterprises benefiting from support. We present an example with calculations of the budget effectiveness of state support of subjects of small business.

РОЗВИТОК МАЛОГО ПІДПРИЄМНИЦТВА В УМОВАХ СУЧАСНОЇ ТРАНСФОРМАЦІЇ ЕКОНОМІКИ УКРАЇНИ

The article, based on a statistical review, considers the main directions of trade entrepreneurship, identifies current trends in trade entrepreneurship in Ukraine, the study of the state and main problems of small business development. The ways of development of small business are offered. Entrepreneurship is a leading sector of the market economy, which provides market saturation with goods and services, promotes healthy competition, creates a new layer of entrepreneur - owner. Today, the state connects with small business the hope for quick positive structural changes in the economy, the fight against economic crises and the creation of conditions for expanded reproduction of the economy. Prerequisites and determining factors for the development of entrepreneurial activity are private property, free activity and competition. The establishment and development of private property, freedom of entrepreneurial activity is impossible without small business. As stated in the Law of Ukraine "On State Support of Small Business", it is considered as "a leading force in overcoming negative processes in the economy and ensuring sustainable positive development of society as one of the areas of employment, unemployment prevention, job creation." Small enterprises are an integral part of the socio-economic country. Firstly, they help maintain the stability of market relations, as a significant part of the population is involved in this system of relations (according to foreign scholars, the stability of the system is provided provided that 20-30% of Ukrainian citizens have their own business). Secondly, they guarantee the necessary mobility of production in market conditions, deepening specialization and broad development of production cooperation, without which its high efficiency is inconceivable. Ultimately, this leads to the dynamics of economic development and growth of the national economy. Thirdly, the role of small enterprises in the activities of large and medium-sized enterprises is constantly growing. Of particular importance is the ability of small businesses to expand the scope of supplementation of labor, to create new opportunities not only for employment, but also, above all, for entrepreneurial activity of the population and the use of free production opportunities. Enterprises that carry out several types of activity (multidisciplinary) are small on the basis of the criterion of the type of activity that brings the largest share of total revenue from sales (work performed, services rendered). Small businesses also include individuals who engage in entrepreneurial activities without forming a legal entity. Experience shows that small business makes it possible to create conditions for increasing the interest of each employee in the final results of work. The Cabinet of Ministers of Ukraine, within its powers, provides financial support for the development of small business, directs and coordinates the activities of executive bodies that ensure the implementation of state policy to support it.

TAX METHODS REGULATING DEVELOPMENT OF SMALL BUSINESS IN DEVELOPED WORLD COUNTRIES

Urgency of the research. The system of state support for small business in different countries has its own peculiarities and is aimed at overcoming barriers preventing effective development of small business in particular economic conditions. Target setting. For a more detailed analysis of the impact of various factors on development of small enterprises it is necessary to study the application of tax methods of regulation, which are different in countries with AngloAmerican and Continental accounting models. Analysis of scientific works of foreign and native authors regarding the influence of tax methods of regulation on business development in interconnection with the accounting models, and their impact on development of small business have not been investigated yet, thus necessitating further research. Uninvestigated parts of general matters defining. For analysis of the influence of various factors on small business development it is necessary to investigate tax methods of its regulation, which are different in the countries with AngloAmerican and Continental accounting models. Purpose of the article is to study the application of tax methods of regulation and support for small business in western countries, their interconnection with accounting models (Anglo-American and Continental accounting models) and their impact on development of small business in the country. Main research matter. Peculiarities of state regulation of support for small business in the countries with Continental accounting model facilitate access of small enterprises to the capital and new technologies (allowances, subsidies, soft credits), though in most countries government assistance is based on the principle of self-help (independence of enterprises), creation of equal competitive conditions and temporary nature of support for development of certain sectors or fields of activity. In the countries with Anglo-American accounting model basic part of state support involves financial component, such as provision of low-interest loans and assistance in obtaining government orders. In addition, many countries also establish methods of accelerated depreciation for small business on certain types of equipment, reduced income tax rates, tax credits on favourable terms and others. Conclusion. Thus, countries with Anglo-American system of accounting have the best rating of the simplest tax systems, positively affecting development of small business in the country. The more consistent and understandable tax system is, the larger number of small enterprises can be founded, resulting in steady economic development of the state.

ГОСУДАРСТВЕННАЯ ПОДДЕРЖКА МАЛОГО БИЗНЕСА: МИФ ИЛИ РЕАЛЬНОСТЬ?

ГОСУДАРСТВЕННАЯ ПОДДЕРЖКА МАЛОГО БИЗНЕСА: МИФ ИЛИ РЕАЛЬНОСТЬ?

STATE SUPPORT PRINCIPLES FOR SMALL BUSINESS

They revealed the principles of state support for small business in Russian regions (mainly according to the Belgorod region materials). Systematic principle requires the following: a) the consistency of federal, regional and municipal support levels, b) the variety of support instrumental types, c) the diversity of its forms, d) the use of diversified support sources. The principle of equal opportunities is aimed at equal access provision to the public support of a) all entrepreneurs, b) municipalities, c) certain categories of population. The balance principle of target orientations requires simultaneous and interrelated meeting of the needs from a) society, b) an enterprise, and c) individual workers. The following principles are also substantiated: a) targeting, which involves the consideration the of each small enterprise characteristics and the tasks solved by them; b) competitiveness (the creation of conditions for the fair competition of economic entities); c) the exchange of experiences (research, compilation and distribution of innovative experience); d) social responsibility, which is expressed in a certain system of society expectations concerning business and the realization of its duty to society.

THE USAGE OF OPPORTUNITIES OF THE UNIVERSITY INNOVATIVE INFRASTRUCTURE LIKE A TOOL OF STIMULATION OF INNOVATIVE ACTIVITY OF SMALL BUSINESS

The analysis of the mechanisms and methods of usage of the innovative infrastructure of the University for the development of innovative and investment activity of small business in Russia, modern tools of the State stimulation of small innovative enterprises including ones that are created on the basis of the University are carried out in this article. The successful practices of the creation and development of small business, based on advanced technologies and R&D results are investigated and analyzed. The measures of the necessary State support of small business in Russia are formulated.

Место современных кооперативных форм организации бизнеса в развитии малого предпринимательства

In the article the actual directions of development of small business in Russia
 are considered. Results of the analysis of the main economic indicators
 characterizing the provision of small business are given. The characteristic of
 the main measures of the state support of small business at the present stage
 in comparison with international experience of state regulation in this sphere is
 given. Possibilities of development of small enterprises within cooperative
 organizational forms are revealed. Features of the organization of cooperative
 forms of integration of small enterprises are considered.

Strategy of development of small entrepreneurship in the Russian Federation for the period till 2030

The article discusses the development of the sphere of small business as one of the factors of innovation development of the country and improving the economic structure. The strategy is aimed at creating a competitive, flexible and adaptive economy that provides a high level of individualization of goods and services, a high rate of technological renovation and stable employment. The implementation of the development strategy of small and medium production is divided into 3 phases:. 2016-2018, 2019-2025 gg. and 2026-2030 gg., each of which has its own problems. In the first phase the task of updating all the instruments of state support of small businesses. The second phase is programmed for the creation of new market niches and ensuring stable dynamics of small businesses. The third stage aims to provide leadership in some sectors of activity at the global level, in accordance with the long-term scientific and technological priorities of Russia. small business sector is concentrated mainly in the spheres of trade and the provision of services to the population. In order to implement the Government strategy target indicators have been developed: an increase of 2.5 times the turnover of small businesses in relation to 2014; increase of 2 times the turnover per employee in the small business sector in relation to 2014; increase in the share of manufacturing in the back of small business from 11.8 to 20%; increasing the share of employed in the subjects of small business in total employment from 25 to 35%. Strategy of development of small business in the Russian Federation for the period up to 2030, is designed to reduce the pressure of the public and tax authorities to small businesses, to expand the subsidy programs, to increase financial resources and provide small businesses with qualified personnel that will undoubtedly have a positive impact on the economy and all regions country.

Development of the state support of small business of Ugra

In article the analysis of the infrastructure of support of small business existing in the autonomous area is carried out. It is revealed that in the specified sphere become especially actual directions of development: centralization and creation of associative structures. The model of the mechanism of the state support of small business in Khanty-Mansiysk Autonomous Okrug - Ugra is presented.

State support of small innovative business

The article reveals the contents of modern aspects of the state support of small businesses. The forms of state support of innovative business in foreign countries are studied. The mechanism of state support for innovative activity at the regional level is considered.

Mechanism Improvement Of State Support For Small Businesses Through Tax Tools In Uzbekistan

This article highlights the tax incentives offered by the Uzbek Government to the small businesses with hope to increase the share of the private sector in country GDP. In the paper the author researched a number of tax privileges that became available since the Independence years. On the basis of the scientific findings the author has worked out a number of practical proposals to improve the mechanism of state support for small businesses through tax tools.