FINANCIAL ASPECTS OF OPERATION OF SMALL BUSINESSES IN THE RUSSIAN FEDERATION

2015 ◽  
Vol 10 (3) ◽  
pp. 193-200
Author(s):  
Цвырко ◽  
Aleksandr Tsvyrko ◽  
Сухорукова ◽  
Natalya Sukhorukova ◽  
Иващенко ◽  
...  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Financial Support ◽  
Bank Lending ◽  
Scientific Article ◽  
Stage Of Development ◽  
Tax Regimes ◽  
Level Of Economic Development ◽  
The Russian Federation

Currently, small business in our country is one of the most important components of the market economy. Effective functioning of small businesses depends on the competitiveness of production, as well as the level of economic development of the country as a whole. In the scientific article the financial aspects and the key problems of financing small businesses in the Russian Federation at the present stage of development are discussed. The main trends of the development of small business in the conditions of financial sanctions against the Russian Federation are examined. The authors identify the key features of the relationship of small businesses: specifics of taxation, bank lending mechanism, priority forms of state financial support. The main sources of financing of small businesses are outlined. The volume of tax revenues from small businesses in the context of specific tax regimes is analyzed. Particular attention is paid to the availability of bank lending to small businesses; the analysis of the loan portfolio in the context of the regional structure and the amount of overdue loans is done. According to the results of the study authors suggest the main directions of development and public financial support for small businesses.

Special aspects of tax liability of small business enterprises in Russia

2021 ◽  
pp. 101-109
Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Negative Impact ◽  
The State ◽  
Small Enterprises ◽  
Tax Burden ◽  
Current Crisis ◽  
Tax Regimes ◽  
The Russian Federation

In modern economic conditions, the state of small business is an indicator that reflects the dynamics of the development of the main socio-economic trends occurring in the country. In return, the current crisis phenomena have a negative impact on the development of small business, which contributes to the formation of the middle class, which makes up a significant part of the economically active population of the country. Despite all the measures provided by the government of the Russian Federation (tax holidays, subsidies, reduction of the tax burden due to the introduction of special tax regimes, etc.), the number of small businesses is decreasing. This article analyzes the current state of the state’s tax policy in relation to small enterprises, examines the issues of taxation of small enterprises in Russia, and identifies the main trends and disadvantages of taxation of small businesses. The most complex and urgent problems of functioning and further development of small businesses are identified and characterized. Statistical data on the dynamics and structure of small businesses by type of economic activity in Russia, the dynamics of the tax burden on small businesses, and tax revenues to the budget of the Russian Federation are presented and analyzed. The article substantiates the need to reform the tax system as a necessary measure to support small businesses, designed to improve and accelerate the dynamics of socio-economic development of the state.

scholarly journals Forecast assessment of tax revenue in the context of application of special tax regimes

2020 ◽  
pp. 16-28
Author(s):  
Natalya Khizhak
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Scenario Analysis ◽  
Small Businesses ◽  
Economic Effect ◽  
Tax Revenue ◽  
Constituent Entity ◽  
Tax Regimes ◽  
The Russian Federation ◽  
Business Entities

This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.

TRENDS OF DEVELOPMENT OF BANKING SMALL BUSINESS CREDIT

2015 ◽  
Vol 4 (4) ◽  
pp. 107-111
Author(s):  
Плахова ◽  
Marina Plakhova ◽  
Долганова ◽  
Elena Dolganova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Bank Lending ◽  
Business Environment ◽  
Equity Capital ◽  
Small Enterprises ◽  
Resource Base ◽  
Stage Of Development ◽  
The Russian Federation

The article provides the analysis of the current business environment in the country, a classification of the factors hampering the development of small business; the ways to adapt foreign experience of development of crediting of small business in the Russian conditions are presented. At present stage of development of small enterprises their activity is complicated by a number of problems, among which the problem of insufficiency of own financial resources deserves special attention and the difficulty of borrowing, which reduces the effectiveness and impact of the activity of small enterprises. To identify the key small business lending trends in banks the study was conducted, which resulted in the conclusion that for the expansion of the volume of bank lending to small businesses in the Orel region and Russia it is necessary to increase the resource base of credit institutions (including the growth rate of equity capital) and investment attractiveness of lending. So the article identified the key trends in the development of bank lending to small businesses in the region and in the Russian Federation.

DEVELOPMENT OF THE INSTITUTE OF STATE FINANCIAL SUPPORT FOR SMALL AND MEDIUM-SIZED ENTERPRISES OF THE REPUBLIC OF TATARSTAN IN THE PERIOD OF RESTRICTIONS ASSOCIATED WITH THE SPREAD OF CORONAVIRUS INFECTION

2021 ◽  
Vol 1 (7) ◽  
pp. 121-124
Author(s):  
T. A. GUMEROV ◽  
◽  
N. N. ZHILINA ◽  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Financial Support ◽  
The State ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
The Republic

The Institute of small Business in the Russian Federation requires a systematic and comprehensive participation of the state, which involves various forms of support, including financial support. Such support does not always have the expected impact. The complexity arises in the process of selecting small and medium-sized businesses, monitoring the targeted nature of the use of subsidies, etc. The identified problems actualize the need to develop the theoretical and methodological base of the implemented forms of state financial support for small businesses.

scholarly journals Development of Small Business in the Altay Territory in 2010-2015

2019 ◽  
Vol 26 (8) ◽  
pp. 51-60
Author(s):  
S. V. Lesovykh
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Structural Changes ◽  
Federal District ◽  
Business Development ◽  
The Body ◽  
Information Support ◽  
The Russian Federation ◽  
The Government

The article considers main trends in the small business of the Altay Territory according to results of 2011 and 2016 full-scale observations that follow the results of activities of small and medium-sized enterprises in 2010 and 2015.In the introduction, the author argues the relevance of the economic and statistical analysis of small business, which is essential for its support, as it is one of the government’s priority areas of activity at all levels when it comes to solving problems of socio-economic development. There are characteristics of information support of the analysis related to the implementation of the Federal Law No. 209-FZ from July 24, 2007 «On small and medium business development in the Russian Federation» and the Order of the Government of the Russian Federation No. 201-r from February 14, 2009.The body of the article successively focuses on some areas of analysis - from the general characteristics of small businesses to the factual analysis of individual aspects of activities of the economic entities under review (headcount, wages and revenues, fixed assets and the scope of investment activities). The features of small enterprises development by economic activity are analyzed separately. An integrated indicator of structural differences is used to assess the significance of structural changes in small businesses. A cluster analysis of the Altay Territory municipalities was carried out and they were rated according to the small business development level. In addition, the author assessed the contribution of small business of the Altay Territory to the development of small business in the Siberian Federal District and the Russian Federation.The final section of the article draws conclusions from the authors’ own specific analysis that points to both positive and negative trends in the development of small business in the Altay Territory.

scholarly journals THE EVALUATION OF THE EXPEDIENCY’S DEVELOPMENT AND SUPPORT OF SMALL INNOVATIVE ENTREPRENEURSHIP IN RUSSIA

2018 ◽  
Vol 6 ◽  
pp. 309-313 ◽  
Author(s):  
Anzhela Litvinova ◽  
Denis Paleev
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Business Processes ◽  
New Technologies ◽  
Business Environment ◽  
Government Support ◽  
The Russian Federation ◽  
The Government ◽  
Business Entities

This article analyzes the situation of innovative approaches to building business processes and interaction between universities, the government,  and representatives of the business environment. A methodology is proposed by the authors for calculating the feasibility of government support for small innovative enterprises (SIEs) as independent small business entities organized at higher educational institutions of the Russian Federation, the activities of which are aimed at research, development, implementation, and commercialization.The importance and role of small innovative entrepreneurship in the economy of the country and large cities is becoming the main world trend. Russia is trying to match its innovation strategy in small business, but the success is, unfortunately, still negligible. On the part of the government, millions of rubles are allocated to support small innovative entrepreneurship, as well as the construction of technology parks, the creation of business incubators, technological laboratories, and platforms being organized at universities in order to ensure the implementation of innovative projects. In accordance with the Federal Law of the Russian Federation No. 217-FL of August 2, 2009, universities were able to register small innovative enterprises on their territory as independent small businesses in the sphere of innovative development, whose activities are focused mainly on the commercialization of intellectual property objects and their active promotion in the market.Nevertheless, the implementation of new technologies and know-how is associated with greater risks of SIEs and needs a methodical approach to assess the appropriateness of providing government support to such enterprises. We are going to consider and calculate the indicator of the feasibility of government support for a small innovative enterprise in the amount of 50 million rubles for a period of five years for its development and will prove the increase in the efficiency of the enterprise and the possibilities for its development through the government support mechanisms for innovations.

scholarly journals The project approach in the development of small business in the Russian Federation

2021 ◽  
Vol 188 (3-4) ◽  
pp. 141-148
Author(s):  
Alexandra Berezina ◽  
◽  
Natalya Saenko ◽  
Aidar Puryaev ◽  
Mira Fridman ◽  
...  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
Limited Resources ◽  
Project Approach ◽  
Self Employment ◽  
The Face ◽  
The Russian Federation ◽  
Descriptive Method ◽  
The Project Approach

The paper aims to discuss the prospects of using the project approach in the development of small businesses in 2020-2021. To meet that goal, the authors have applied a descriptive method, with regard to Articles of the Constitution of the Russian Federation. Small business is one of the economy drivers, providing the necessary jobs and opportunities for self-employment, enterprises related to small business are quite mobile and flexible. Project management allows for creating an adequate plan of company development under conditions of limited resources and time. Based on the results of the research, it can be concluded that the project approach is an effective tool used to solve strategic problems in the face of constantly changing circumstances by eliminating some of the imperfections inherent in the market and to introduce an agile workflow.

scholarly journals Anti-corruption measures in the Russian Federation at the present stage of development

2019 ◽  
Vol 2019 (4) ◽  
pp. 99-106
Author(s):  
Yuri Grachev ◽  
Alexander Nikishkin ◽  
Elena Vetrova
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Conflicts Of Interest ◽  
Practical Interest ◽  
Civil Servants ◽  
Scientific Article ◽  
Present Stage ◽  
Law Enforcement Agencies ◽  
Stage Of Development ◽  
The Russian Federation

This scientific article is prepared on the basis of normative legal acts, materials of investigative and judicial practice, it deals with the most pressing issues of combating corruption in modern Russia. A special place is given to the presentation of the existing problems of prevention, suppression and disclosure of crimes of corruption at the present stage of development of the Russian Federation. Scientific and practical interest is represented by the stated measures directed on effective counteraction to corruption manifestations, and also offers on their improvement taking into account the developed practice and positive experience of foreign countries. The article discusses and reveals the topical issues of promotion of anti-corruption behavior and anticorruption legal awareness in law schools and with the personnel of law enforcement agencies, in particular, improving the criteria for the selection of candidates for positions of employees. The expediency and applicability of the above measures not only to current and future law enforcement officers, but also to all civil servants and employees of other industries exposed to corruption risks and conflicts of interest are fully justified. The results of the application of anti-corruption measures with their proper use, as well as compliance with the principles of continuity and ubiquity of their implementation. It is indicated that the use of the above means, measures and principles of anti-corruption behavior of civil servants leads to a significant reduction in the number of corruption crimes in the internal Affairs bodies and complicates the further appearance of this type of criminal attacks of corruption orientation.

DEVELOPMENT OF SMALL BUSINESS IN MOSCOW: THE POSSIBILITIES OF THE MOSCOW CHAMBER OF COMMERCE AND INDUSTRY

2020 ◽  
Vol 10 (5) ◽  
pp. 855-869
Author(s):  
E.V. Shubenkova ◽  
◽  
E.V. Krasavina ◽  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small And Medium Enterprises ◽  
Entrepreneurial Activity ◽  
Scientific Article ◽  
National Project ◽  
Chamber Of Commerce ◽  
The Russian Federation ◽  
Medium Enterprises ◽  
Practical Recommendations

Support and stimulation of the development of small business in our country today is of the most urgent importance in comparison with other periods of economic development in Russia. It is for this purpose that the Presidium of the Council under the President of the Russian Federation for Strategic Development and National Projects in 2018 approved the national project «Small and Medium Enterprises and Support for Individual Entrepreneurial Initiatives», the implementation period of which is from October 2018 to 2024 inclusive. In 2019, the national project was launched in a number of regions of our country. The main purpose of writing a scientific article was the desire of the authors to make a number of practical recommendations to the Moscow Chamber of Commerce and Industry of the Russian Federation in providing assistance and assistance to young entrepreneurs, as well as to the population showing economic initiative. In this scientific article, its authors consider the objective possibilities for the development of small business on the territory of Moscow, about the role and contribution to this process of the Chamber of Commerce and Industry of the Russian Federation and its territorial associations. In particular, having analyzed the activities of the Moscow Chamber of Commerce and Industry, as well as the Headquarters for the protection of the rights and legitimate interests of subjects of investment and entrepreneurial activity in Moscow, the authors offer their vision of the process of developing small business in the capital and give a number of practical recommendations that have already found real implementation in the work of the RF Chamber of Commerce and Industry.

Activation of small business activity as a necessary condition for regional development

2020 ◽  
pp. 144-160
Author(s):  
Т.В. Секачева
Keyword(s):  
Economic Growth ◽  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
New Products ◽  
Competitive Environment ◽  
Necessary Condition ◽  
Business Activity ◽  
The Russian Federation ◽  
Strategic Project

На сегодняшний день экономический рост в Российской Федерации во многом зависит от развития малого бизнеса. Эта новаторская деятельность считается важным стратегическим проектом, направленным на: внедрение новых продуктов и продвижение их на новые рынки; повышение эффективности рыночной системы; поддержание оптимальной конкурентной среды; создание и предоставление дополнительных рабочих мест; повышение потребительского спроса. Однако, в сложившихся условиях, малые предприятия сталкиваются с серьезными проблемами, решить которые можно только объединив усилия органов власти и местного самоуправления. Анализ основных показателей деятельности малого предпринимательства в масштабах всей страны и регионов в частности, поможет понять причины проблем, позволит активизировать деятельность субъектов малого бизнеса и реализовать их предпринимательский потенциал. Today, economic growth in the Russian Federation largely depends on the development of small businesses. This innovative activity is considered an important strategic project aimed at: introducing new products and promoting them to new markets; improving the efficiency of the market system; maintaining an optimal competitive environment; creating and providing additional jobs; and increasing consumer demand. However, in the current conditions, small businesses face serious problems that can only be solved by combining the efforts of government and local government. Analysis of the main indicators of small business activity throughout the country and regions in particular will help to understand the causes of problems, will allow to activate the activities of small businesses and realize their entrepreneurial potential.

Sign in / Sign up

Export Citation Format

Share Document