Normative legal regulation of the development of entrepreneurship in Russia is based on the Constitution of the Russian Federation of 1993 and is carried out in accordance with Federal law dated July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in Russian Federation", other federal laws adopted in accordance with them by other regulatory legal acts of the Russian Federation, laws and other regulatory legal acts of the constituent entities of the Russian Federation, regulatory legal acts of bodies local government.

State support and regulation of small business is a process whose tasks in developed market economies are to maintain and ensure equal access of small businesses to the infrastructure they need, and to protect competition from attempts at monopolization.

The beginning of the creation of small enterprises in the country was the adoption of the Resolution of the Council of Ministers of the USSR of August 8, 1990 N 790 "On measures for the creation and development of small enterprises." 1994 - 1995 special state programs for supporting small businesses began to be developed as a tool for coordinating efforts of the state, including the federal and regional levels, and private firms, public organizations in the direction of supporting small businesses.

The main thing in the legal regulation of small business is the completeness, comprehensiveness and efficiency of legal regulation, which is currently practically absent. Today, small and medium-sized businesses are regulated by various branches of law. The Constitution of the Russian Federation proclaims the right of everyone to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law, with the exception of economic activities aimed at monopolization and unfair competition.

By entrepreneurial activity, the Civil Code of the Russian Federation means an independent activity carried out at its own risk, aimed at systematic profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law. Entrepreneurial activity can be carried out by capable (reached the age of majority) citizens of the Russian Federation, foreign citizens, stateless persons, Russian and foreign legal entities.

Entrepreneurship is an initiative independent activity of citizens and their associations (including the implementation of organizational innovation), carried out at their own risk and under their property responsibility, aimed at making a profit.

There are various forms entrepreneurial activity established by the legislation of the Russian Federation. One of them is the entrepreneurial activity of citizens. According to Art. 23 of the Civil Code of the Russian Federation, a citizen has the right to engage in entrepreneurial activity without forming a legal entity from the moment state registration as an individual entrepreneur.

The Law "On the Development of Small and Medium Business in the Russian Federation" No. 209-FZ entered into force on January 1, 2008. Until that time, the Federal Law "On State Support of Small Business in the Russian Federation" was the basic normative act for the development of small business in Russia. It served as the basis for the adoption by the constituent entities of the Russian Federation of regional normative acts on small business, but it was not, however, a sufficient and indisputable legal basis for supporting small business for a number of reasons.

To implement the norms of the new Law, the executive authorities are developing many bylaws (instructions, orders, letters, instructions), which are systematically changed, specified, supplemented, and it is difficult for entrepreneurs, especially beginners, to understand them, and even more so to be guided by them.

It should be emphasized that a number of provisions of the Federal Law "On State Support of Small Business in the Russian Federation" that has lost since December 31, 2007 contradict the Civil, Budget and Tax Codes of the Russian Federation. This Law does not establish the types and forms of state support for small enterprises, as well as the legal mechanism for providing them with financial, property and informational assistance, support for their foreign economic activity and interregional cooperation; there is no mechanism for the participation of small businesses in the supply of goods, performance of work, provision of services for state and municipal needs.

Moreover, the aforementioned Federal Law lacks the concept of organizing an infrastructure for supporting entrepreneurship, does not provide for measures focused on the development of a system of training, retraining and advanced training of personnel of small businesses - start-up entrepreneurs, as well as civil servants responsible for supporting, developing and regulating the activities of small businesses. entrepreneurship.

According to Art. 8 of the new Law, the register of small and medium-sized businesses is a federal information resource and is in federal ownership, formed and maintained at the municipal, regional and federal levels.

The legal basis for certification is the Federal Law of December 27, 2002 N 184-FZ "On Technical Regulation", which regulates relations arising from the development, adoption, application and implementation mandatory requirements to products, production processes, operation, storage, transportation, sale and disposal; development, acceptance, application and implementation on a voluntary basis of requirements for products, processes of production, operation, storage, transportation, sale and disposal, performance of work or provision of services; in conformity assessment.

A number of normative acts provide for the possibility of protection of their rights by subjects of entrepreneurial activity from illegal actions of representatives of state authorities. Article 13 of the Federal Law of 08.08.2001 N 134-FZ "On the Protection of Rights legal entities and individual entrepreneurs when conducting state control (supervision) "determines that among the rights of legal entities and individual entrepreneurs when carrying out control measures, there is a right to appeal against the actions (inaction) of officials of state control (supervision) bodies in administrative and (or) judicial The result of such an appeal may be not only the cancellation of the act of the controlling body, but also compensation for losses incurred by the inspected. (supervision).

When determining the amount of losses, the following are taken into account:

Expenses of a legal entity or individual entrepreneur attributed to the cost of products (works, services) or to financial results his activities;

Costs that a legal entity or individual entrepreneur, whose rights are violated, have made or will have to make in order to obtain legal or other professional assistance.

Article 39 of the Law of the Russian Federation of 18.04.1991 N 1026-1 "On the Police" provides for the right of a citizen to appeal against unlawful actions of police officers to higher authorities or a police official, a prosecutor or a court. The norm is formulated very poorly, since it does not provide for the right of a legal entity to appeal. But it can be indirectly interpreted as follows: since the director or a representative by proxy acts on behalf of the legal entity, it is possible to appeal against the actions of the police.

Article 54 of the Federal Law of 30.03.1999 N 52-FZ "On the sanitary and epidemiological well-being of the population" provides: to the state sanitary doctor or to the court. " The person making the complaint should remember that in statement of claim it has the right to ask the court to suspend the operation of the administrative act.

Article 52 of the Federal Law of 28.08.1995 N 154-FZ "On General Principles of Organization of Local Self-Government in the Russian Federation" provides that "decisions and actions (inaction) of local self-government bodies and local self-government officials may be appealed to a court or arbitration court in the procedure established by law ".

Decree of the Government of the Russian Federation of 20.06.2005 N 385 "On the Federal Fire Service" provides that "the actions (decisions) of officials of the State Fire Service and the information that served as the basis for the commission of actions (decision-making) may be appealed against in established order". Under the" established order "should be understood the court order or the filing of a complaint with the prosecutor.

Clause 3 of Article 66 of the Federal Law of 10.01.2002 N 7-FZ "On Environmental Protection" contains the instruction: "The decisions of state inspectors in the field of environmental protection may be appealed in accordance with the legislation of the Russian Federation." Thus, a judicial procedure and an appeal to the prosecution authorities are envisaged. A person who has applied for the protection of his rights has the right to compensation for harm if he proves that the actions of officials of the authorities have caused damage. In accordance with Article 1069, Part II of the Civil Code of January 26, 1996 N 14-FZ, "harm caused to a citizen or legal entity ... as a result of the issuance of an act of a state body or local government that does not comply with the law or other legal act is subject to compensation."

Depending on which body carried out the inspection, the damage is compensated at the expense of the treasury of the Russian Federation, its subject of the municipal formation. On behalf of the treasury, when compensating for harm at its expense, the relevant financial authorities act, if, according to paragraph 3 of Art. 125 of the Civil Code of the Russian Federation, this obligation is not assigned to another body, legal entity or citizen. It follows that every entrepreneur or legal entity should remember that the financial authorities of the corresponding level should be indicated in the statement of claim as third parties without independent claims. This is provided for by Art. 51 of the Arbitration Procedure Code of the Russian Federation of 04.07.2002 N 95-FZ.

However, an essential feature of the functioning of small businesses is that small businesses do not always have the financial ability to keep qualified lawyers on staff, create legal services that would provide legal support for their activities, protect their rights and legitimate interests (When contacting market participants legal services small business is faced with a situation where most of the organizations that provide qualified services in the field of legal support are focused mainly on large, solvent organizations, which creates unequal conditions for small businesses.)

These problems require an appropriate settlement, including through the improvement of federal and regional legislative and other normative acts, and the implementation by public authorities of additional measures to legal protection small businesses.

It is necessary to have a mandatory preliminary discussion of all legislative acts, programs and activities related to the regulation and development of small business, with the participation of public associations of entrepreneurs. But this process needs to be institutionalized by fixing in regulatory documents exactly how, through what bureaucratic procedures, interaction and coordination of interests between the government and business take place.

These goals are achievable only with the formation of a positive attitude of various strata and groups of the population towards entrepreneurial activity, and not only as a source of satisfying urgent material needs, but also as a decent way of life. It is also necessary to change the mentality of government officials of all ranks. This will take time, of course. But there are steps you can take immediately. Experience shows that fundamental change must be made quickly. If concrete steps are not taken in the near future, then the danger of degradation of this sector of the economy with severe consequences for the socio-economic prospects of the country will become real.

The executive authorities of the Russian Federation and its subjects must ensure the creation of conditions for the foreign economic activity of small businesses.

The priority areas of foreign economic activity of small businesses should be: implementation of technical assistance programs, development of export of final goods (work, services) to foreign markets and import of raw materials (components) for own production on the territory of Russia in the absence of domestic analogues. All attempts to develop and implement a decent state policy will remain attempts if it is not possible to create a working mechanism of interaction between the authorities and entrepreneurs.

on the topic: State regulation of small and medium-sized businesses

INTRODUCTION

CHAPTER 1. THEORETICAL BASIS OF STUDYING THE STATE REGULATION SYSTEM OF SMALL AND MEDIUM BUSINESSES

1.1 Objective necessity and theoretical foundations of state regulation of small and medium-sized businesses

1.2 The influence of the state on entrepreneurial activity in different periods of time

1.3 Goals, objectives, directions and methods of state regulation of small and medium-sized businesses

1.4 State support for competition of business entities

1.5 State control of small and medium-sized businesses

CHAPTER 2. ANALYSIS OF APPLICABLE PROGRAMS ON STATE REGULATION OF SMALL AND MEDIUM BUSINESSES

2.1 The role of government regulation of small and medium-sized businesses in modern conditions

2.2 State and dynamics of development of small and medium-sized businesses

2.3 Problems of small and medium-sized businesses in the Russian Federation

CHAPTER 3. MAIN DIRECTIONS OF STATE SUPPORT AND REGULATION OF SMALL AND MEDIUM BUSINESSES IN THE RUSSIAN FEDERATION

3.1 Measures to support and promote the development of small and medium-sized businesses in Russia, implemented during the crisis period

3.2 Development of non-bank institutions for financing small and medium-sized businesses

3.3 Proposals for the development of small and medium-sized businesses

CONCLUSION

BIBLIOGRAPHY

ANNEXES

INTRODUCTION

After ten years of continuous economic growth and improved human well-being, Russia is facing a formidable economic challenge. The global economic crisis leads to a drop in production in all countries of the world, an increase in unemployment, and a decrease in the income of the population.

The revival of the Russian economy in times of crisis is impossible to carry out without appropriate regulation and support of small and medium-sized businesses, since it is small and medium business recognized as the economic base of market relations. Business development is possible only if there is a political will of the state to form the necessary social, economic, legal, political and other conditions. The solution to this problem is impossible without the creation of a specialized, integral infrastructure for the support and development of small and medium-sized businesses at the federal, regional and municipal levels and the allocation of financial, organizational and other resources adequate to this task.

In this regard, the state is taking a number of legal, organizational and other measures to stimulate comprehensive support and development of small businesses in areas that meet the interests of society.

The purpose of this thesis project is to analyze the measures taken by the state to support and develop small and medium-sized businesses, and to develop specific algorithms to provide effective models of such support.

To achieve this goal, I have identified the following tasks:

· To reveal the theoretical foundations of the need for state regulation and support of small and medium-sized businesses;

· Analyze the regulatory legal framework of state support and regulation of small and medium-sized businesses in the Russian Federation;

· To identify the main directions and prospects of state support and regulation of small and medium-sized businesses in the Russian Federation.

· To propose program activities, which should provide for the main directions of state support

The object in the diploma project is small and medium-sized businesses, and the subject is the characteristics of the relationship between the state and small and medium-sized businesses from the standpoint of their support and regulation by the authorities. government controlled.

The work uses the works of domestic and foreign scientists-economists, legislative and regulatory documents, data of state statistics, economic and sociological research on the problem of small and medium-sized businesses, published in the economic literature.

CHAPTER 1. THEORETICAL BASIS OF STUDYING THE STATE REGULATION SYSTEM OF SMALL AND MEDIUM BUSINESSES

1.1 Objective necessity and theoretical foundations of state regulation of small and medium-sized businesses

Small business (or small business) is a sector of the economy that includes individual and small business, the conditional name for a set of small and medium-sized enterprises, limited by certain legal norms.

Small and medium-sized businesses include those included in the single State Register legal entities consumer cooperatives and commercial organizations(excluding state and municipal unitary enterprises), as well as individuals entered in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without forming a legal entity (hereinafter referred to as individual entrepreneurs), peasant (farmer) enterprises that meet the conditions listed below.

1. Restriction on status

The share of external participation in the capital must not exceed 25%

For legal entities - the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, foreign citizens, public and religious organizations (associations), charitable and other funds in the authorized (joint) capital (mutual fund) of these legal entities should not exceed 25% (except for the assets of joint-stock investment funds and closed-end mutual investment funds ).

The share of participation belonging to one or more legal entities that are not small and medium-sized businesses should not exceed 25% (this limitation does not apply to business entities whose activities consist in the practical application (implementation) of the results of intellectual activity (programs for electronic computers , databases, inventions, utility models, industrial designs, breeding achievements, topologies of integrated circuits, production secrets (know-how), the exclusive rights to which belong to the founders (participants) of such business entities - budgetary scientific institutions or scientific institutions created by state academies of sciences or budgetary educational institutions higher vocational education or educational institutions of higher professional education created by state academies of sciences);

2. Limitation on the number of employees

The average number of employees for the previous calendar year should not exceed the following limit values ​​for the average number of employees for each category of small and medium-sized businesses:

a) from one hundred and one to two hundred and fifty people inclusive for medium-sized enterprises;

b) up to one hundred people inclusive for small businesses;

c) micro-enterprises stand out among small enterprises - up to fifteen people;

3. Limit on revenue

From January 1, 2008, according to the Decree of the Government of the Russian Federation of July 22, 2008 N 556, limit values ​​of proceeds from the sale of goods (works, services) for the previous year, excluding value added tax, have been established for the following categories of small and medium-sized businesses:

a) micro-enterprises - 60 million rubles;

b) small businesses - 400 million rubles;

c) medium-sized enterprises - 1000 million rubles.

Entrepreneurial is an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in this capacity in the manner prescribed by law.

The content of the concept of "entrepreneurship" usually includes "business". Business- business, business activity in the implementation of transactions of exchange of goods and services between economic participants in market relations. In a certain sense, business is a broader phenomenon than entrepreneurship, since it encompasses, among other things, the performance of one-time commercial transactions. The legislation of all states regulates the activities of businessmen (merchants), establishing for them a number of initial positions and parameters, without which commercial activity is impossible.

Distinctive features of entrepreneurial activity:

· Carrying out certain activities - selling goods, performing work, rendering services, - as well as deriving income from the use of property;

Target orientation, i.e. Receiving a profit;

· Systematic implementation of certain activities;

· Independence and initiative in its implementation;

· Carrying out certain activities at your own risk and responsibility with all your property.

Only persons registered as an entrepreneur without forming a legal entity and legal entities that are created, operate and terminate in a special procedure established by law have the right to engage in small and medium-sized businesses. Organizations - market participants differ in their form of ownership, methods of creation, nature of activity, etc. However, they are characterized by the presence of common features that allow them to be classified as legal entities:

· Organizational unity;

· Property isolation;

· Independent property responsibility;

· Acting in civil circulation on its own behalf.

All legal entities are divided into commercial and non-commercial organizations. Legal entities pursuing profit-making as the main goal of their activities are commercial organizations; legal entities that do not have profit making as the main goal and do not distribute the received profit among the participants are non-profit organizations. In the future, we will consider only commercial organizations, since it is they who are called upon to engage in entrepreneurial activity, in contrast to non-commercial ones, which set themselves goals other than making a profit.

Public administration is a purposeful organizational and regulatory influence of the state (through the system of its bodies and officials) on social processes, relationships and activities of people using various methods and means of regulation. The market economy management system is shown in Fig. 2.

In carrying out its functions, the state influences the economic system through the use of direct and indirect methods of regulation. Methods of direct influence are based not on the independent choice of the subjects of the economic system, but on the instructions of the state. They often have high efficiency, but they are not without drawbacks, since they have a direct impact not only on the target market agents, but also on the subjects connected with them by market relations, which disrupts the natural development of market processes. Methods of indirect influence create the preconditions for the subjects of economic relations to independently choose the preferred development options corresponding to the goals of economic policy.

The disadvantages of direct methods of regulation are the presence of a time lag between the moment the state takes measures aimed at the development of the economic system and its response to the undertaken impact.

Rice. 2.

Indirect methods are focused on creating conditions for the development of entrepreneurship, provide a choice of priorities for activities, reduce the possibility of making corrupt decisions, and require less administrative costs. Direct methods are, as a rule, targeted, focused primarily on the implementation of priority areas for the development of the economic system and provide more opportunities to exercise control over budget financial flows. However, these methods have high associated risks and administrative costs.

The sustainability and success of the development of small and medium-sized businesses depends on the complex of measures implemented by the state. The choice of optimal tools and methods of regulation is a complex process and depends, firstly, on the goals set (achieving the same goals is possible through the use of different methods of influence), and secondly, on the application environment (for example, the development of cultural, scientific and educational spheres to a greater extent depends on budget financing (direct government regulation) than on economic objects), thirdly, on the needs of regulated objects (for example, small and large enterprises have specific advantages and disadvantages, and therefore have different needs).

The influence of the state on entrepreneurial activity should be carried out in such a way as not to destroy the market basis and not aggravate the crisis phenomena in the economy through the use of a system of state regulation, which includes a set of bodies, methods, means and instruments. Promoting the development of small businesses, the state through its institutions controls their activities, through administrative and economic mechanisms contributes to the formation of a competitive environment, focuses on the most promising socially significant areas.

The influence of the state on the small business system is limited by the requirements of society and the market. The following factors can be distinguished:

• 1) political - decisions of political parties, which are determined by economic relations, public sentiments, the political orientation of the party in power, political institutions, decisions of local authorities;
• 2) legal - legislation regulating the material, administrative and judicial responsibility of the subjects of interaction;
• 3) economic - limited resources (financial, material, informational (lack of awareness; limited control over the response of the private sector), etc.);
• 4) administrative - the level of regulation. High levels of taxation and regulation, which are a continuation of state control, ultimately lead to a limitation of state power due to the fact that economic activity begins to be carried out bypassing the law and moves to the informal, or "black" sector of the economy. The presence of the shadow sector in the economy is the result of the inability of the institution of state power to protect and provide effective work market economy and does not provide entrepreneurs with the opportunity and the necessary incentives to participate in political and economic activities.

All these factors are interrelated and interdependent, neglect of them on the part of government bodies leads to negative consequences: weakening of the competitiveness of the national economy; rising unemployment and inflation; disorder of the monetary system and the system of public finances.

Political factors reflect the stability of transformations in the country: with each change of government, new laws are adopted, which often contradict the old ones, as a result, the number of

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Rocratic obstacles are growing (registration, licensing, certification, etc.) and a reliable legal framework is lacking. In the field of legal factors, for example, the uncertainty of the legal field and the rapid change in legislation lead to significant difficulties in doing business. For small businesses, this circumstance creates difficulties in planning future tax payments, additional costs in the form of payment for consulting services to carry out their activities within the framework of the legislation. The scarcity of resources affects the lack of budgetary funds for the development of entrepreneurship and affects the quality of the infrastructure for supporting small businesses, the main goal of which is not development, but survival. The high level of government regulation forces enterprises to go into the shadows, which, on the one hand, allows saving money from legalizing activities (registration, licensing, taxation, overcoming bureaucratic barriers), and on the other hand, increases the risk of additional costs as a result of detection of shadow transactions by regulatory authorities ...

V foreign countries an organized movement in favor of specific narrow interests - lobbyism - is widely practiced. The mass process of the formation of organizations of entrepreneurs in Russia began in the 1990s. It was then that chambers of commerce and industry, associations of entrepreneurs, non-profit associations of small and medium-sized businesses were created. The following goals were set: developing a common opinion on certain issues of public life, attracting the state to their solution, influencing the authorities.

• Shekhovtsov L. Legislation and development of small business in the regions // Voprosy ekonomiki. - 2001. - No. 4. - S. 84-91.

State regulation of small and medium-sized businesses is a set of measures of forms and methods of state influence on the activities of business entities with the aim of creating normal conditions for their functioning and development, weakening negative trends caused by commercial activities carried out by enterprises in market conditions. A complex of forms and methods of state regulation, or influence on small and medium-sized businesses.

• * sustainable economic growth;
• * high level of employment;
• * low inflation;
• * stable financial position;
• * fair distribution of income;
• * stability of foreign economic activity.

The implementation of the goals of state regulation of small and medium-sized businesses is carried out by setting and solving specific tasks:

• * creation legal framework functioning of the market economy;
• * ensuring the development of business infrastructure;
• * ensuring compliance with competition rules;
• * rendering assistance to entrepreneurial activity.

Based on the goals and objectives of state regulation of small and medium-sized businesses, we can offer the following classification of its directions:

• 1) formation of a legal framework for entrepreneurial activity;
• 2) protection of competition and restriction of monopolistic activities;
• 3) consumer protection;
• 4) regulation labor relations and maintaining social partnership;
• 5) the formation of the tax system and the redistribution of income;
• 6) reallocation of resources;
• 7) regulation of prices and tariffs;
• 8) government support certain types business;
• 9) state regulation of foreign trade;
• 10) regulation of the exchange rate.

The formation of a legal framework for small and medium-sized businesses includes guaranteeing by the state the right of private property, regulation of the organizational and legal forms of small and medium-sized businesses, regulation of contractual relations between market entities, the state's role as an arbiter in resolving economic disputes.

Protection of competition and restriction of monopolistic activities involves government control over the activities of natural monopolies by regulating prices, tariffs, quality of services provided and the introduction of prohibitive measures against the actions of any monopolies aimed at restricting competition or abuse of dominant position.

Protection of consumer rights by the state is carried out through a system of regulatory legal acts that determine the procedure for protecting consumer rights, the responsibility of entrepreneurs, the system of state and public protection of consumers.

Regulating labor relations and maintaining social partnership includes the formation labor legislation, a system of social partnership for representatives of workers and employers, labor protection and a system of measures to resolve labor disputes.

The formation of the tax system and the redistribution of income is carried out through budget planning, the adoption of income tax rates, income tax and other tax exemptions, as well as the establishment of a social security system.

The redistribution of resources is being implemented in order to finance environmental protection measures, maintain government bodies, and ensure the country's internal and external security.

Regulation of prices and tariffs is carried out by the state mainly in relation to the products and services of natural monopolies. These prices and tariffs are regulated in order to protect the interests of consumers and to prevent the use of monopoly position in order to extract unjustified profit.

State support for certain types of business is carried out on the basis of the principles of consistency, protectionism and selectivity. Depending on the goals that the state sets with the support of a particular type of business, the amount of assistance is also determined, which can have an impact on positive dynamics.

State regulation of foreign trade is aimed at a harmonious combination of private entrepreneurial interests with national interests and is implemented through the customs and tariff system and a system of measures to promote and stimulate foreign trade, which include the development of programs for the development of foreign trade, lending and insurance, providing guarantees, organizing fairs and exhibitions, etc.

The regulation of the exchange rate is carried out in order to protect the interests of domestic producers from actions that may lead to a negative change in the balance of payments. Currency regulation is a set of normative legal acts (currency legislation) that determine the procedure for operations with currency and the procedure for conducting currency control. Krasheninnikov V.M. Currency regulation in the system of public administration of the economy: Textbook. M .: Economics, 2003 .-- S. 101.

Methods state regulation of small and medium-sized businesses are divided into indirect (economic) and direct (administrative). In some cases, the division of methods into indirect and direct turns out to be conditional, and sometimes it is difficult to carry out, but such a division is appropriate for the purposes of analysis and classification.

Indirect (economic) methods affect small and medium-sized businesses not directly, but by influencing their economic interests. These methods do not directly prohibit, do not restrict activities, but allow the entrepreneur to make a decision on the advisability of expanding, maintaining or terminating his business in the changing economic conditions under the influence of the state.

TO indirect methods regulation include monetary, budgetary, tax and foreign economic policies.

• 1. Monetary policy is based on the regulation of the real money supply in the economy, i.e. money supply. The main instruments operated by the Central Bank are the discount rate, the required reserve ratio and transactions for the purchase and sale of government securities on the open market.
• 2. Implementation of the budgetary policy allows to realize three main functions - fiscal, regulatory and distribution. The fiscal function allows the state to create a monetary base for the functioning state apparatus; the regulatory function provides for the implementation of certain policies in economic sphere; the distributive function carries with it the possibility of active state regulation in the social sphere.
• 3. Tax policy is the most important component in the system of methods of state regulation and determines the possibilities of budgetary policy. The economic and fiscal functions of taxes bind together the responsibilities of entrepreneurs and the state. Tax control is carried out by officials of tax authorities within their competence through:
  • * tax audits;
  • * receiving explanations from taxpayers, tax agents and taxpayers;
  • * verification of accounting and reporting data;
  • * inspection of premises and territories used to generate income (profit);
  • * other forms provided for by the Tax Code of the Russian Federation.

In order to conduct tax control, taxpayers are subject to registration with tax authorities, respectively, at the location of the organization, the location of its separate subdivisions, the place of residence of an individual, as well as at the location of their real estate and Vehicle... Binstok F.I. State regulation of entrepreneurial activity: Tutorial... M.: INFRA-M, 2003 .-- P. 25.

The most important tool for the impact of the tax system on the development of the economy are benefits, which can be regional, selective, federal. Forms of tax incentives - tax credits, reduced rates, deferred payment, specifics of determining the tax base.

4. Foreign economic policy as an indirect method of state regulation of small and medium-sized businesses includes three main groups of instruments: general, aimed at strengthening positions in the world economy; special, aimed at the development of certain types of activities; stimulating, aimed at direct support by the state of exports.

The essence of direct administrative methods is that through a set of requirements and orders that are binding on business entities, the state pursues the policy necessary for it in a particular area of ​​the economy. The subjects of the economy make decisions not on the basis of an independent economic choice, but under the influence of the instructions of the authorities.

TO direct methods regulation include legal methods, pricing system, quota regime, income policy, licensing.

1. Legal methods apply to state regulation of organizational and legal forms of small and medium-sized businesses. In accordance with the Constitution of the Russian Federation, organizations, depending on the form of ownership, can be state, municipal, private, public or organizations with a mixed form of ownership. Legal entities are subject to state registration with an authorized state body in the manner determined by the Federal Law "On State Registration of Legal Entities and Individual Entrepreneurs" dated 08.08.2001 No. 129-FZ. State registration data are included in the Unified State Register of Legal Entities, open for public inspection. A legal entity is considered to be created from the date of making a corresponding entry in the Unified State Register of Legal Entities.

To regulate the relations of organizations with their counterparties, citizens and the state, legislation provides for organizational and legal forms that determine the type and method of building an organization, depending on the form of ownership, the method of capital formation, and the scale of the organization. The fundamental document governing organizational and legal forms is the Civil Code of the Russian Federation, containing a detailed system of norms on legal entities and the following organizational and legal forms of organizations: Binstok F.I. State regulation of entrepreneurial activity: Textbook. M.: INFRA-M, 2003 .-- P. 25.

• 2. The pricing system is used most often, especially in the field of regulation of monopolistic markets.
• 3. The application of the quota regime is typical for foreign trade and the sale of certain goods on the domestic market.
• 4. Income policy finds its expression in the establishment of the minimum wage, the subsistence level, the level of payment for the employee's disability and other payments of a social nature.
• 5. Licensing is one of the most effective methods of support and regulation by the state of certain types of activities associated with a potential threat to life, public health and state security. The licensing process in the Russian Federation is currently regulated by: Federal Law "On Licensing Certain Types of Activities" dated 08.08.2001 No. 128-FZ. Gushchin A.V. Licensing in the Russian Federation: Legal and Organizational Basis. M .: Dashkov and K, 2004 .-- P. 62.

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Government of the Russian Federation

Federal State Autonomous Educational Institution

Higher professional education

National Research University Higher School of Economics

Faculty St. Petersburg School of Economics and Management

Management department

BACHELOR WORK

On the topic: "Improving state regulation of small and medium-sized businesses"

Direction "State and Municipal Administration"

Educational program "Management"

Student of group number 245

Anfimova N.A.

supervisor

Associate Professor Tsyplyaeva N.I.

St. Petersburg

Content

• Introduction
• ChapterI. Theoretical basis development of small and medium-sized businesses in Russia
• ChapterIII... Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses
• 3.2.3 High level of competition
• 3.2.4 Lack of availability of financial resources
• 3.3 Government support programs for small and medium-sized businesses
• Conclusion
• List of sources used
• Applications

Introduction

Small and medium-sized businesses play one of the key roles in the development of the country's economy. The importance of developing this sector was emphasized both by scientists and government officials, as well as by entrepreneurs themselves. In the overwhelming majority of states, support for SMEs is one of the independent areas of public policy. In Russia, the SME sector does not yet play a sufficient role. The share of employed in SMEs is only 25%. For comparison, in the USA this figure is 50%, and in the countries of the European Union it reaches 70%. Thus, the problem of the development of small and medium-sized businesses is most acute for the state at the moment. A number of measures are needed that can launch the process of economic transformation of small and medium-sized businesses, improve their investment activity, as well as their contribution to the employment of the population and to the turnover of enterprises. This topic is quite relevant today, since small and medium-sized businesses are the main supplier of consumer goods and services, are the source of the formation of the middle class and the prosperity of the country's economy as a whole largely depends on its development.

The purpose of this thesis is to develop recommendations on the system of state support for small and medium-sized businesses. To achieve it, the following tasks were set:

characterize small and medium-sized enterprises, as well as consider their role in the economy

analyze the state and development of small and medium-sized businesses in Russia

analyze the relationship between the volume of state financial support and the level of development of small and medium-sized businesses in the regions of Russia

assess other possible factors affecting the development of the small and medium-sized business sector

consider the problems hindering the development of entrepreneurship

explore measures of state support for small and medium-sized businesses

The object of the research is the mechanism of interaction of small and medium-sized businesses with the state. Subject - state policy in the field of regulation of the activities of small and medium-sized enterprises.

The main methods used in this work are the methods of analytical, functional analysis in relation to the activities of small and medium-sized enterprises, quantitative analysis, which includes econometric methods for collecting information (calculation of the correlation coefficient and Gini coefficient, cluster analysis).

The theoretical basis of the study was the work of domestic scientists and practitioners in the field of entrepreneurship, statistics, management theory, data from information and analytical agencies.

In the process of writing the thesis, the regulatory documents of the Russian Federation, laws of the Russian Federation, decrees of the President of the Russian Federation, decrees of the Government of the Russian Federation, statistical data from official sources, and materials on the Internet were also used.

Structure research work represents tasks systematized according to a certain criterion. Thus, the first chapter deals with the concepts of small and medium-sized businesses, especially the taxation of small and medium-sized businesses. The second chapter is devoted to the analysis of indices of development of small and medium-sized businesses and state financial support in the regions of Russia. The third chapter examines the issues of the entrepreneurial climate in Russia, the main barriers that arise in running small and medium-sized businesses, as well as government programs aimed at stimulating the development of entrepreneurship and the main recommendations aimed at improving the state of small and medium-sized businesses in Russia.

Chapter I. Theoretical Foundations of Small and Medium Business Development in Russia

1.1 The concept of small and medium-sized businesses in Russia

The main document characterizing small and medium-sized businesses is Article 4 of the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation." According to this article, small and medium-sized businesses include consumer cooperatives and commercial organizations (with the exception of state and municipal unitary enterprises) entered in the unified state register of legal entities, as well as individuals included in the unified state register of individual entrepreneurs and carrying out entrepreneurial activities without formation of a legal entity (individual entrepreneurs), peasant (farm) households.

Thus, small or medium-sized businesses include:

commercial organizations (with the exception of state and municipal unitary enterprises);

individual entrepreneurs, heads of peasant (farm) households;

consumer cooperatives.

Small and medium-sized businesses do not include:

non-profit organizations (excluding consumer cooperatives)

public associations

simple partnerships

mutual funds

There are several conditions according to which small and medium-sized businesses are divided into 3 groups:

microenterprises

small businesses

medium-sized enterprises

So, the average number of employees for the previous calendar year should not exceed:

15 people - for micro-enterprises

100 people - for small businesses

for medium-sized enterprises should be from 101 to 250 people

The number of employees in small and medium-sized enterprises is determined taking into account employees working under civil law contracts, part-time contracts, as well as employees of representative offices and branches.

Proceeds from the sale of goods, works or services excluding value added tax for the previous calendar year must not exceed the limit values ​​established by the Government of the Russian Federation. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

At the moment, the following threshold values ​​of proceeds from the sale of goods (works, services), excluding value added tax, have been established for categories of small and medium-sized businesses:

micro-enterprises - 60 million rubles;

small businesses - 400 million rubles;

medium-sized enterprises - 1 billion rubles.

It should also be borne in mind that in accordance with the Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation", small and medium-sized businesses are understood as commercial organizations, in authorized capital which the share of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign citizens and legal entities, public and religious organizations, charitable and other funds should not exceed 25% (with the exception of the assets of joint-stock investment funds and closed-end mutual investment funds). The share of participation of other legal entities (not small and medium-sized businesses) in the capital of a small or medium-sized enterprise should also not exceed 25%.

Exceeding the limit in the share of the authorized capital leads immediately to the loss of status, and exceeding the limit values ​​for the number of employees, for the revenue received for the year leads to a loss only if the limit values ​​do not correspond to the limits during two consecutive calendar years.

The category of a small or medium-sized business entity is determined in accordance with the most significant condition - the number of employees or the amount of proceeds from the sale of goods, works or services. The category of a small or medium-sized business entity, as already mentioned, changes only if the number of employees or the amount of revenue is kept above or below the limit values ​​for two calendar years following one after the other. Federal Law of July 24, 2007 N 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

1.2 The main directions of state regulation of small and medium-sized businesses

The main law governing the relationship of small and medium-sized businesses with government bodies of the Russian Federation is Federal Law No. 209-FZ of July 24, 2007 "On the Development of Small and Medium Business in the Russian Federation."

State policy in the field of small and medium-sized businesses pursues the following goals:

1) ensuring favorable conditions for the development of small and medium-sized businesses

2) ensuring the competitiveness of small and medium-sized businesses;

3) assistance to small and medium-sized businesses in the promotion of their goods (works, services), the results of intellectual activity on the market of the Russian Federation and the markets of foreign states;

4) an increase in the number of small and medium-sized businesses;

5) ensuring the employment of the population and the development of self-employment;

6) an increase in the share of goods (works, services) produced by small and medium-sized businesses in the volume of gross domestic product;

7) an increase in the share of taxes paid by small and medium-sized businesses

To achieve these goals, the Government of the Russian Federation provides for the following measures aimed at supporting and stimulating small and medium-sized businesses:

1) special tax regimes, simplified rules for maintaining tax accounting, simplified forms of tax returns for individual taxes and fees for small businesses.

2) simplified methods of accounting, including simplified accounting, and a simplified procedure for conducting cash transactions for small businesses;

government regulation small medium business

3) providing financial support to small and medium-sized businesses;

4) provision of property support to small and medium-sized businesses;

5) development of infrastructure to support small and medium-sized businesses;

6) support for small and medium-sized businesses engaged in foreign economic activity

7) support for small and medium-sized businesses in the field of innovation and industrial production

Financial support for small and medium-sized businesses is carried out at the expense of the budgets of the constituent entities of the Russian Federation, funds from local budgets through the provision of subsidies, budget investments, concessional lending, provision of guarantees (sureties) for loans from commercial banks.

Property support is the transfer into the possession and use of state or municipal property (land plots, buildings, structures, equipment, vehicles, tools) on a reimbursable basis, free of charge or on preferential terms, provided that this property is used strictly for its intended purpose. ...

The infrastructure for supporting small and medium-sized businesses is a system of commercial and non-commercial organizations that operate to meet state and municipal needs in the implementation of federal, regional, municipal programs for the development of small and medium-sized businesses. The infrastructure for supporting small and medium-sized businesses also includes centers and agencies for the development of entrepreneurship, state and municipal funds for supporting entrepreneurship, joint-stock investment funds and closed-end mutual funds that attract investments for small and medium-sized businesses, technology parks, business incubators, etc. .d.

Providing support to small and medium-sized businesses engaged in foreign economic activity is carried out in the form of cooperation with international organizations and foreign states in the development of small and medium-sized businesses; assistance in promoting to the markets of foreign countries Russian goods(works, services), the results of intellectual activity.

Support for small and medium-sized businesses operating in the field of innovation and industrial production is carried out in the form of the creation of technology parks, research and production zones. It also promotes the patenting of inventions, industrial designs, models.

1.3 Features of taxation of small and medium-sized businesses

To support small and medium-sized businesses in Russia, special tax regimes have been established for these enterprises, which make it possible to significantly reduce the tax burden and direct the bulk of funds for investment and development S. Safieva, Specifics of taxation of Russian small businesses: a practical aspect, Finance magazine. 2014. No. 10. S. 47-51. ...

1.4 Unified tax on imputed income (UTII) Tax Code of the Russian Federation (as of March 10, 2011): LEXT-reference book. - M .: Eksmo, 2011 .-- 1040 p.

The system of taxation in the form of a single tax on imputed income is a special tax regime for certain types of activities, in which the tax is levied on imputed income - assumed, not actual. That is, real revenue does not affect the tax amount. The tax is calculated based on such physical indicators as the number of employees, the size of production areas.

Payment of UTII exempts taxpayers from a number of taxes. In particular, individual entrepreneurs and LLCs are not recognized as VAT payers (except for imports); organizations on UTII must not pay income tax and property tax (in relation to property used in activities); entrepreneurs do not pay personal income tax and property tax of individuals (in relation to income and property related to entrepreneurial activity).

Payers of UTII are individual entrepreneurs and organizations that carry out activities that fall under UTII (household and veterinary services, hotels, repairs, retail and catering, passenger and freight trucking).

For entrepreneurs with a large turnover and high profits, such a system is beneficial, since it allows you to increase profits and save on taxes, since with an increase in income, the amount of tax does not change. For those entrepreneurs who suffer losses, UTII becomes a real burden, since the tax must be paid in any case, even if a loss is received. Difficulties also arise for those entrepreneurs who have a seasonal nature of work. In the event that the activity was not carried out, it is necessary to deregister, and then re-register. Belikova T. Accounting and reporting in small business. Business course for the head of a small enterprise - M .: Eksmo, 2010 - 304 p.

1.5 Simplified taxation system

Simplified taxation system - a special tax regime applied to small businesses and aimed at reducing the tax burden, as well as simplifying accounting.

This taxation system assumes the following tax rates:

6%, if the objects of taxation are income

15% if the object of taxation is income less expenses.

To switch to this taxation system, the following conditions must be met:

the average number of employees at the enterprise for the reporting period should not exceed 100 people

income from the sale of goods and services for the last 9 months should not exceed 45 million rubles

However, the above 2 conditions for the transition to a simplified taxation system are not enough. According to paragraph 3 of Article 346.12 of the Tax Code of the Russian Federation, organizations that have representative offices and branches, as well as banks, insurers, investment funds, pawnshops, budgetary institutions and a number of other organizations listed in the article do not have the right to switch to a simplified taxation system.

1.6 Unified Agricultural Tax

Unified agricultural tax Safieva SN, Peculiarities of taxation of Russian small business: a practical aspect, "Finance" magazine. 2014. No. 10. S. 47-51. - a special tax regime for agricultural enterprises. The object of taxation is income minus expenses, multiplied by the tax rate - 6%. When applying this type of taxation, taxpayers are exempted from paying taxes such as:

property tax

income tax

Personal income tax

VAT

However, budgetary institutions, organizations engaged in entrepreneurial activities in the field of gambling, as well as enterprises with branches and representative offices, do not have the right to switch to the unified agricultural tax.

1.7 Patent Tax System (PSN)

The patent taxation system is a type of special tax regime that can only be applied by individual entrepreneurs.

The essence of the PSN is to obtain a patent for a certain period, replacing the payment of certain taxes. The use of the patent taxation system exempts an entrepreneur from paying taxes such as: personal income tax, personal property tax, value added tax (VAT). The annual cost of a USN patent is defined as the product of the potential annual income and a tax rate of 6 percent.

Only individual entrepreneurs can apply PSN. At the same time, if the average number of employees in all types of activities for the tax period (including employees under civil contracts) exceeds 15 people, the individual entrepreneur has no right to apply the PSN. The right to apply the patent taxation system is lost if the amount of income received during the year exceeded 60 million rubles. PSN does not apply to types of business activities carried out within the framework of a partnership agreement or a property trust agreement.

Thus, the legislation of the Russian Federation provides for significant simplifications in the taxation system for small and medium-sized businesses, which can significantly reduce tax deductions and reduce the cost of tax and accounting.

Chapter 2. Analysis of the development of state support for small and medium-sized businesses in the regions

In order to more accurately understand in which direction it is necessary to provide state support to the SME sector in Russia, this paper analyzed the dependence of the level of development of small and medium-sized businesses on the level of state financial support in the regions of Russia. Information on these indices was obtained from the report of the National Institute for Systemic Research on Entrepreneurship Problems.

2.1 Small and Medium Business Development Index

The development index was calculated by the National Institute for Systematic Research on Entrepreneurship Issues in 2013. To build the index of the development of small and medium-sized businesses in the regions of Russia, the following indicators appraisals National Institute systemic studies of entrepreneurship problems, Index of Small and Medium Business Development in Russian Regions, 2013:

the number of small and medium-sized businesses per 100 thousand inhabitants of the region;

share average headcount employed in small and medium-sized enterprises in the total average number of employed in the region;

proceeds from the sale of goods (works, services) of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises;

the volume of investments in fixed assets of small and medium-sized enterprises per 1 employed in small and medium-sized enterprises

When calculating the index, the results of activities of both small (including micro) and medium-sized enterprises and individual entrepreneurs were taken into account. The results of the assessment are presented in the Appendix (Table 1). The final calculated values ​​of both indices were brought to a scale, where zero value corresponds to the least successful region, 10 - the most successful.

The most developed region turned out to be St. Petersburg with an index value of 10. The smallest index of development of small and medium-sized businesses is presented in the Republic of Dagestan with an index of 0.

To understand the difference in the level of development of small and medium-sized businesses in different regions of the country, in this thesis, the Gini coefficient (G) was additionally assessed, which is usually used to analyze income inequality in different groups population. The value of this coefficient is between 0 and 1, while it takes a zero value if the indicator is equal (that is, that the indicators of development of small and medium-sized businesses are the same), while its proximity to one indicates a high degree of differentiation of the indicator.

1. The number of SMEs per 100 thousand population

In order to calculate the Gini coefficient for this indicator, it was necessary to divide the regions into 5 approximately equal in number of groups: in the first 3 groups there are 17 regions, in the next 2 there are 16 regions. 1 group - with the smallest volume of small enterprises per 100 thousand people , Group 5 - with the highest volume.

We find the total volume of small businesses per 100 thousand people - 189 149.2

	The total volume of small businesses	Share of the group in the total volume,%

The value of q i is calculated in a similar way, but data on the share of each group in the total volume of small enterprises are used:

q 1 = 0.143; q 2 = 0.143 + 0.187 = 0.33; q 3 = 0.33 + 0.208 = 0.538;

q 4 = 0.538 + 0.213 = 0.751; q 5 = 0.751 + 0.249 = 1.0

The Gini coefficient is:

K L = Уp i q i + 1 - Уp i + 1 q i = 1.5318-1.4366 = 0.1

2. Revenue from the sale of goods, works, services of SMEs per 1 employed in SMEs

We find the total amount of proceeds from the sale of goods, services = 118 340.1

	Proceeds from the sale of goods, works, services	Share of the group in the total volume,%

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in unit fractions, respectively, we get:

p 1 = 0.2; p 2 = 0.2 + 0.2 = 0.4; p 3 = 0.2 + 0.2 + 0.2 = 0.6; p 4 = 0.2 + 0.2 + 0.2 + 0.2 = 0.8; p 5 = 0.2 + 0.2 + 0.2 + 0.2 + 0.2 = 1.0

The q i value is calculated in a similar way, but data on the share of each group in the total revenue is used:

q 1 = 0.139; q 2 = 0.139 + 0.178 = 0.317; q 3 = 0.317 + 0.202 = 0.519;

q 4 = 0.519 + 0.211 = 0.730; q 5 = 0.730 + 0.270 = 1.0

The results obtained are presented in the form of a table, in which we will calculate the values ​​of p i q i +1 and p i +1 q i.

The Gini coefficient is:

K L = Уp i q i + 1 - Уp i + 1 q i = 1.6554-1.39 = 0.27

3. Investment in fixed assets in SMEs per 1 employed in SMEs

We find the total investment in fixed assets = 4395.9

	Investment in the main	Group share in total volume,%

Each of the selected groups contains approximately 20% of the regions, which is 0.2 in unit fractions, respectively, we get:

p 1 = 0.2; p 2 = 0.2 + 0.2 = 0.4; p 3 = 0.2 + 0.2 + 0.2 = 0.6; p 4 = 0.2 + 0.2 + 0.2 + 0.2 = 0.8; p 5 = 0.2 + 0.2 + 0.2 + 0.2 + 0.2 = 1.0

The q i value is calculated in a similar way, but data on the share of each group in the total volume of investments in fixed assets are used:

q 1 = 0.107; q 2 = 0.107 + 0.160 = 0.267; q 3 = 0.267 + 0.191 = 0.458;

q 4 = 0.458 + 0.232 = 0.690; q 5 = 0.690 + 0.310 = 1.0

The results obtained are presented in the form of a table, in which we will calculate the values ​​of p i q i +1 and p i +1 q i.

The Gini coefficient is:

K L = Уp i q i + 1 - Уp i + 1 q i = 1.4506-1.2594 = 0.19

Summing up, it can be noted that the differentiation of regions in terms of indicators 1 and 3 is quite moderate, while for such an indicator as revenue from the sale of goods, works and services of SMEs per 1 employed in SMEs, there is a higher differentiation between regions. Thus, the amount of proceeds from the sale of goods and services at small and medium-sized enterprises differs the most in the regions. Therefore, it can be assumed that the volume of demand, which determines the size of the SME sector's revenue, has a significant impact on the development of small and medium-sized enterprises. If you look at the regional statistics for this indicator, you can note the fact that cities such as St. Petersburg and Moscow have the highest indicators, which are very different from the indicators of regions with small volumes of revenue. Also, quite high revenue figures were found in the regions of the Central Federal District of Russia, where there is a higher standard of living compared to other regions, and, accordingly, a higher level of demand for products.

2.2 Small and Medium Enterprise Support Index

To construct an index of support for small and medium-sized businesses at the regional level, the following assessment indicators were selected by the National Institute for Systemic Research of Entrepreneurship Problems, Index of Small and Medium-Sized Business Development in Russian Regions, 2013:

- expenditures of the consolidated budget for the implementation of state support for SMEs in the region, per one inhabitant of the region;

- the share of SMEs that received support as part of the implementation of state support programs and SME development, from the total SMEs in the region;

- the amount of funds allocated for the issuance of grants to start-up entrepreneurs, per one SME entity;

- the share of SMEs using preferential lease of state and municipal property;

- the share of SMEs that have bought out premises that are in state and municipal ownership;

- the amount of subsidies to SMEs aimed at reimbursing part of the cost of lease payments, per one SME;

- the amount of subsidies provided to SMEs for partial payment of educational services, per one SME;

- the amount of subsidies provided to SMEs to reimburse part of the costs of loans attracted from Russian credit institutions, per one SME entity;

- the share of SMEs that received subsidies to compensate for part of the costs associated with the payment of interest under the lease agreement;

- the volume of sureties and guarantees of support funds, specialized guarantee funds issued to SMEs, per one SME;

- the share of state and municipal purchases from SMEs in the total volume of state and municipal purchases in the region.

Among the proposed indicators are presented the main types of support for small and medium-sized businesses, carried out by the regions in accordance with the Federal Law of 24.07.2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation."

At the same time, by analogy with the above-described index of development of small and medium-sized businesses, the index of support for small and medium-sized businesses is based on relative indicators, that is, adjusted for the volume of the economy of the region being assessed (most of the indicators are adjusted for the number of small and medium-sized businesses). When calculating the index of state financial support, information was used on 55 regions of Russia, since it was possible to get an answer on financial indicators only from these regions.

The results of the assessment are presented in the Appendix (Table 2)

Thus, the leader in terms of the development of small and medium-sized businesses among the regions in 2013 is St. Petersburg, where the highest value of proceeds from the sale of goods (works, services) in terms of each employee was noted and relatively high values ​​for other indicators. The top three also include the Belgorod Region (high values ​​for all assessment indicators) and the Kostroma Region (the largest share of those employed in small and medium-sized enterprises in the total number of people employed in the region). In the Altai Republic (18th place in the rating), the highest value of the number of small and medium-sized businesses per 100 thousand inhabitants is noted. The volume of investments in fixed assets in small and medium-sized enterprises in terms of each employee is noted in the Leningrad Region (21st place in the rating).

The largest volume of state support for the development of the small and medium-sized business sector was noted in the Republic of Sakha (Yakutia), the Chuvash Republic, the Leningrad Region, St. Petersburg and the Vologda Region.

2.3 Assessment of the relationship between the level of development of small and medium-sized businesses and the amount of state support

The study analyzed the dependence of the level of development of small and medium-sized businesses on state support for this sector. For this purpose, there was a correlation coefficient between the 2 above indicators. The calculations show the actual absence of a statistically significant relationship between the amount of support provided by the state and the results of the activities of small and medium-sized businesses in the regions.

So, the value of the correlation coefficient (R) was 0.1312. This value is positive, but close to zero, which indicates an insignificant effect of the level of state financial support on the level of development of small and medium-sized businesses in the regions of Russia.

Thus, it can be assumed that the determining factor in the development of entrepreneurship is, first of all, the quality of the institutional environment (i.e. the business climate). It seems that ignoring the importance of creating favorable conditions for the development of entrepreneurial initiative and leveling institutional problems in this area through direct financial injections in the long term cannot have sustainable results.

However, it should be noted that this conclusion is not correct in all cases. In this work, cluster analysis was also carried out using 2 indices. Based on the analysis, 6 groups of regions were identified.

In general, the resulting classes of regions can be characterized as follows:

- Group 1 - a high level of development of the SME sector with a high level of state support;

- Group 2 - average indicators of development of the SME sector with average volumes of state support;

- Group 3 - a high level of development of the SME sector with low volumes of state support;

- 4th group - the average level of development of the SME sector with low volumes of state support;

- 5th group - low indicators of development of the SME sector with low volumes of state support;

- Group 6 - low level of development of the Ministry of Railways sector with high volumes of state support.

The illustration in the Appendix clearly identifies two "marginal" regions (1st and 6th). The regions of the first group, with relatively high volumes of state support, demonstrate a fairly high level of development of small and medium-sized businesses, while in the sixth cluster the situation is the opposite - high state activity is accompanied by a low level of development of entrepreneurship. This indicates that the development of the SME sector in the region of group 6 (the Republic of Ingushetia) is influenced mainly by other factors.

Thus, the analysis of the development of small and medium-sized businesses in 2013 at the regional level shows the absence of a significant relationship between the amount of support provided by the state and the results of activities of small and medium-sized businesses. This indicates the need for a shift in emphasis. public policy in the development of small and medium-sized businesses from the direct distribution of material and financial resources to improving the institutional environment, or in other words, to improving the business climate.

According to a study carried out by Opora Rossii, which includes an analysis of the main problems in the small and medium-sized business sector in 35 regions of Russia, entrepreneurs in the regions face mainly such problems as:

lack of qualified personnel in the labor market

low availability production equipment and storage facilities

stringent regulatory requirements

unfair competition

It is the above factors that are fundamental in the formation of a favorable business climate. According to statistical data on the regions of Russia as a whole, 60% of small and medium-sized businesses stressed the problems associated with the lack of qualified personnel in the labor market, 26% of entrepreneurs noted unfair competition in the market, 14% indicated high requirements of regulatory bodies, another 11% of entrepreneurs noted the underdevelopment of infrastructure and only 9% of business representatives linked their problems with a lack of financial resources. This once again proves the fact that the sustainable development of small and medium-sized businesses in the regions requires the provision of comprehensive support, which includes not only material support, but also the elimination of obstacles associated with underdeveloped infrastructure (energy, transport), inaccessibility of office and industrial premises, administrative barriers and insufficiently qualified personnel.

Chapter III. Analysis of barriers and incentives at the present stage of development of small and medium-sized businesses

3.1 The state of small and medium-sized businesses at the present stage

It should be noted that 2014 was a difficult year for the Russian economy. The influence was exerted not only by internal factors, such as a slowdown in the growth of consumer demand, but also by the economic sanctions imposed on Russia. The economy of our country has faced both geopolitical challenges and a sharp drop in oil prices. The factors listed above had a negative impact on the lending market, and capital outflow from the Russian economy increased significantly. The tense economic situation did not in the best way affect the small and medium-sized business segment, which has already shown not the best development trends over the past 3 years, such as a decline in the quality of the sector's growth and a drop in financial indicators.

According to Rosstat data as of January 1, 2014, 5.6 million small and medium-sized businesses are registered in Russia. They employ 25% of the total number of people employed in the economy, and account for about 25% of the total turnover of products and services produced by enterprises in the country. 62.8% of small and medium-sized businesses are individual entrepreneurs, 37.2% are legal entities (of which 32.7% are micro-enterprises, 4.2% are small enterprises and 0.3% are medium-sized enterprises).

The number of employees of small and medium-sized enterprises amounted to 17,565.4 thousand people, proceeds from the sale of goods (works, services) of small and medium-sized enterprises - 30,851.5 billion rubles, investments in fixed assets of small and medium-sized businesses amounted to 911.4 billion rubles.

Every fourth employee in Russia as a whole is employed in the small and medium-sized business sector. At the same time, enterprises - legal entities in the small and medium-sized business sector employ 12.2 million people (69.1%), individual entrepreneurs - 5.45 million people (30.9%).

Despite the fact that the total number of SMEs in 2012 and 2013 increased by 12.2%, amounting to 2.08 million units, the entire increase occurred in the microenterprise segment of Ernst & Young (СIS) B.V. (November, 2013). Small and Medium Entrepreneurship in Russia, European Investment Bank, Luxembourg, 43-50. 2014 did not show any noticeable changes.

According to the Federal Tax Service of Russia, the number of registered individual entrepreneurs decreased from the end of 2011 to the end of 2013 by almost 15% - from 4 million to 3.4 million people. For 11 months of 2014, there was an increase, but it was only 1.6%.

Employment at small and medium-sized businesses in 2011-2013 decreased by 66 thousand people (-0.4%), while positive dynamics was observed only in the segment of micro-enterprises (+458 thousand people or + 11.9%). The share of people employed by SMEs in the total number of people employed in the economy decreased in 2013 from 25.3% to 24.9%.

The sector's financial indicators also showed negative dynamics. Thus, the turnover in 2013 (38.8 trillion rubles) in real terms was 4.5% lower than in 2011. The real decline in capital investment (about 780 billion rubles in 2013) over the same period was 1.1%.

Similar trends were observed in the derivative market for lending to small and medium-sized businesses. The growth rate of the SME loan portfolio has consistently decreased from 21.9% in 2010 to 14.8% in 2013. In the first half of 2014, SME debt added only 3.7% (+ 9.9% over the same period of the previous year) Ministry economic development Russian Federation [site]. URL: http://www.economy.gov.ru/ (date of access: 1.03.2015).

In the first quarter of 2013 compared to the first quarter of 2012, according to Rosstat data, there was a decrease in the number of small enterprises (by 1.5%), the number of medium-sized enterprises (by 3.4%) and the number of workers employed at medium-sized enterprises (by 0 ,eight%).

The turnover of small and medium-sized businesses in 2012-2013 generally showed positive dynamics, but its nature was also unstable. In 2012, there was a noticeable increase in all segments, but already in 2013 there was a noticeable decline and the total increase in turnover amounted to only 8.1% against 31.7% in 2012.

Investment activity of small and medium-sized companies still remains at a level slightly exceeding the pre-crisis level. In 2012 - 2014, the growth was 21.6% and was uneven - it was mainly provided by micro-businesses. The main direction of investment remains the replacement of equipment and machinery that are out of order.

According to Rosstat, the informal sector employed 13.2 million people in 2014, or 18.7% of the total employed population, while from January 2014 to March 2014 the number of people employed in the informal sector increased by 2 percent Analytical center of JSC "SME Bank", than small and medium-sized businesses will remember 2014 and what awaits it in 2015, December 2014.

The index calculated by Promsvyazbank and the agency for marketing and sociological research Magram Market Research (small business index) based on the results of Q3. 2014 was recorded at the level of 49.7 p., Which reflects the reduction in business activity of entrepreneurs in the SME segment.

If we consider the value of this index depending on the size of enterprises, then the highest value of the composite index is observed in medium-sized businesses (50.9 percentage points). This segment is the only one that maintains, albeit weak, but growth in business activity. The index in micro and small businesses is below 50 points (49.4 points and 49.5 points, respectively), which indicates a decline.

The main components of the PMI are business expectations of entrepreneurs, sales and profits, selling prices of goods and services, number of customers, availability of financing and willingness to invest. Positive dynamics in the above indicators is observed only in the prices of goods and services and the number of customers. The main components showed a decline. In terms of industries, trade is in the stagnation zone (50.0 p.), While in the service sector and manufacturing, there is a decrease in business activity (46.2 p. And 41.2 p., Respectively). The International Bank for Reconstruction and Development (2013). Doing Business in Russia, Washington, 25-31.

Thus, we can conclude that the financial performance of small and medium-sized enterprises and individual entrepreneurs in 2011-2014 showed unstable dynamics. Stagnation is observed and the economy needs additional incentives to reverse the unfavorable trend. Unfavorable trends in the small and medium-sized business sector are also exacerbated by the severe economic crisis. As a result, many businesses either close or go into the shadow sector. At the moment, the Russian economy especially needs to implement special measures aimed not only at supporting small and medium-sized companies, but also at creating conditions for reducing informal employment of the population.

3.2 The main problems of the development of small and medium-sized businesses

As noted in the previous paragraph, small and medium-sized businesses in Russia are underdeveloped and show rather unstable dynamics. The development of the situation in 2014 does not give grounds for optimism. According to research " Financial condition and the expectations of small and medium-sized businesses - 2014 ", conducted by the Analytical Center of SME Bank, entrepreneurs, in comparison with 2013, tend to assess generally quite negatively changes in the main indicators of their enterprises - the volume of turnover, the number of employees and the volume of investments in fixed assets. assess the changes that have occurred over the year in the business climate.

Currently, the intensive growth of this sector is hindered by 4 main reasons: administrative barriers, high tax burden, high level of competition in the market and inaccessibility of financial resources.

3.2.1 Administrative barriers

Administrative barriers to the development of entrepreneurship are understood as acts and actions of authorities that significantly impede the creation and development of small and medium-sized businesses. These include barriers related to licensing, certification, registration, permitting practice, reduced access to state and municipal premises, etc. Akimova E.O. and Shakhovskaya S.L. (2014). Motivation Vector of Business Development in Contemporary Russia, World Applied Sciences Journal 22 (5), 47-49.

So, since July 1, 2015, small and medium-sized entrepreneurs are deprived of their preemptive right to buy out the premises they lease, which are owned by the constituent entities of the Russian Federation and municipalities.

Now small and medium-sized enterprises have the right to purchase such premises without tenders or auctions, provided that they have been renting them as of July 1, 2013 for more than two years, have no rent arrears, and if the premises themselves are not intended solely for transfer to rent.

Moreover, since the beginning of 2015, fines for small and medium-sized businesses for non-compliance with sanitary rules have been increased. Fines now range from 5 to 10 thousand rubles for officials and individual entrepreneurs and from 30 to 50 thousand for legal entities. Previously, this amount ranged from 2 to 3 thousand and from 20 to 30 thousand, respectively.

It is also planned to increase fines by 5-10 times for violation of consumer rights violation legislation. Fines can reach 150 thousand rubles for individual entrepreneurs and 300 thousand rubles for legal entities. Obviously, these fines are extremely high for small businesses.

In addition to those established by law, there are barriers that are created artificially, due to the dishonest behavior of officials.

For example, the registration procedure itself takes relatively little time - about 10 days, but the process of collecting all the necessary documentation itself takes a lot of time and effort and is a repulsive moment for many start-up entrepreneurs. Regarding the registration of enterprises, constant changes are introduced in the legislation, as a result of which a novice entrepreneur who does not know all the intricacies of the process will receive a delay in registering an enterprise in time or possible legal proceedings due to gross violations of the law.

According to Vnesheconombank's research, 75% of entrepreneurs expect the state to reduce administrative barriers and corruption. In the Corruption Perception Index, Russia ranks only 136 out of 174 (Corruption Perception Index, WorldBank).

3.2.2 High tax burden

The tax burden on small and medium-sized businesses is growing every year. In 2014, a number of tax reforms were carried out, which will primarily be remembered by businesses as the increased tax burden. If earlier the basis of property tax was the book value of the object of taxation, now the tax will be calculated based on the cadastral value of the property. An example is the calculation of the property tax for a shopping complex in the center of Moscow with an area of ​​79,000 sq. m. and a book value of 762 million rubles. If, when calculating the tax, based on the book value of the complex, the annual payments were 17 million rubles, then with a cadastral value of 11.5 billion rubles, the tax will be 175 million rubles. Thus, the amount of tax deductions for some enterprises will increase by almost 10 times. At the same time, during the year, this norm also affected representatives of micro and small businesses using special taxation regimes (STS and UTII), which were previously exempted from paying property tax, and for them the tax burden has increased in a very significant way. A further increase in the tax burden was seriously discussed during the year - it was planned to introduce a sales tax, but during the discussion this proposal underwent serious changes. Instead of the tax, it is planned to introduce trade fees from July 1, 2015, which apply only to entrepreneurs engaged in trade. The levy rates are set per quarter per trade object or per area. This fee is local and will be introduced only in federal cities - Moscow, St. Petersburg, Sevastopol. In other territories of Russia, the authorities will be able to introduce a trade tax only after the adoption of the corresponding federal law.

According to the Federal Tax Service, as a result of an increase in the size of insurance premiums only for the period from 01.12.2012 to 01.07.2013 (i.e. for the last month of 2012 and the first half of 2013) 728 thousand individual entrepreneurs were removed from the register. However, in 2014, insurance contributions were returned to their previous level - 1 minimum wage. However, this applies to individual entrepreneurs with an annual turnover not exceeding 300 thousand rubles. Entrepreneurs will pay 1% on incomes over this amount. Consequently, the amount of insurance premiums remains quite decent for entrepreneurs whose turnover exceeds 1 million rubles. It should be noted that in the rating of the most convenient tax systems in the world, Russia occupies only 134th place - our entrepreneurs are forced to spend 448 hours (or 56 working days) on paying taxes and communicating with tax authorities annually. Federal portal of small and medium-sized enterprises [site]. URL: http://smb.gov.ru/mediacenter/eventcalendar/ (date accessed: 27.02.2015)

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