Institutional environment for the development of small business in the Mari El Republic: A tax aspect

2020 ◽  
Vol 18 (3) ◽  
pp. 525-545
Author(s):  
R.K. Shakirova
Keyword(s):  
Small Business ◽  
Tax Policy ◽  
Institutional Environment ◽  
Tax Incentives ◽  
Business Development ◽  
Small Enterprises ◽  
Small Business Development ◽  
Comparison Time ◽  
Development Methods ◽  
Series Study

Subject. Small business plays an important role in solving social and economic problems. Tax system is one of the most important institutions that have an impact on the activity of small enterprises. Objectives. The purpose of the study is to formulate the priorities of tax policy in the Mari El Republic on the basis of assessing the level of small business development. Methods. For the study, I used structural and analytical grouping, comparison, time series study as well as the abstract-logical techniques. Results. The article assesses the implementation of the main target indicators of small business development in the Mari El Republic. The research is of a scientific and applied nature. Its results can be used to formulate a regional tax policy in the field of small and medium-sized business in Mari El Republic. Conclusions. The provided opportunities in the field of tax regulation as well as the practicality of increasing regional competencies in the field of tax incentives for small business should be more used in the Mari El Republic.

FACTOR ANALYSIS IN THE SMALL BUSINESS MANAGEMENT SYSTEM

2021 ◽  
Vol 3 (10) ◽  
pp. 57-62
Author(s):  
Yu. V. Korechkov ◽  
◽  
V. A. Kvasha ◽  
V. A. Kozlov ◽  
◽  
...  
Keyword(s):  
Factor Analysis ◽  
Small Business ◽  
Management System ◽  
Business Development ◽  
Small Enterprises ◽  
Market Failures ◽  
Small Business Development ◽  
Logical Method ◽  
The Impact

The article examines the elements of factor analysis in the management system of small and individual entrepreneurship. It is shown that factor analysis shows the degree of influence of each variable on the financial condition of a small enterprise and individual entrepreneurs. It is revealed that the transformation of approaches to managing the economy of small enterprises and individual entrepreneurs can improve the efficiency of their activities, competitiveness in the market environment, which will lead to an increase in the socio-economic importance of the small business sector. The classification of external and internal factors of the development of small business and individual entrepreneurship is given. The analysis of the factors of small business development showed that in an unstable economic situation and the emergence of crisis phenomena in the economy, the sustainability of small business depends on the implementation of the totality of all factors. The study uses a systematic approach to conducting factor analysis, statistical and graphical methods of research. The concept of factor analysis has been clarified, the author’s classification of factors for the development of small business has been given. The impact of market failures on the activities of small enterprises and individual entrepreneurs was identified on the basis of the structural and logical method. The use of the structural-logical method allowed us to identify market failures that have an impact on small businesses. The importance of small business development infrastructure is revealed, which ensures the active interaction of all its elements, strengthens the feedback between business and government structures.

scholarly journals THE EVALUATION OF SMALL BUSINESS GROWTH IN THE REGIONS

2021 ◽  
Author(s):  
Iryna Sydoruk
Keyword(s):  
Small Business ◽  
Business Development ◽  
Small Enterprises ◽  
Social Significance ◽  
Business Growth ◽  
Small Business Development ◽  
Personnel Costs ◽  
Integrated Index ◽  
Small Business Growth ◽  
The Impact

The article offers a methodical approach to determining the level of small business growth in the regions of Ukraine, based on the calculation of the integrated index. Small business is an important component of region’s economy, but its role and importance in socio-economic development vary depending on the heterogeneous industrial development of the regions. There is a need for a comprehensive assessment of the level of small business development to identify growth points and areas of support. In author’s opinion, the indicators of small business development currently used to determine the effectiveness of the implementation of regional programs to support small business do not reflect the impact of small business activities on the regional development at all. The author focuses the reader’s attention on determination of the level of development of small business and its role in the economy of the regions using the method of integrated index. This index is taken into consideration the extensiveness, intensity and social significance of small business. The coefficient of extensiveness is the share of small enterprises in the total number of enterprises in the region; the intensity coefficient is the share of the volume of products (goods, services) sold by small enterprises in the total volume of products (goods, services) sold in the region. The social significance of small business is calculated as the geometric mean of the product of the share of employees in small enterprises in the total number of employees in enterprises of the region and the share of personnel costs of small enterprises in total personnel costs of all enterprises in the region. The calculation of the general index of small business development in the regions is provided in the article. It allows to draw conclusions that small business has the greatest impact on the development of Kherson, Chernivtsi and Kirovohrad regions, and the least - on the development of Donetsk and Dnipropetrovsk regions. The article concludes by outlining prospects for further research. The analysis of indicators of extensiveness, intensity and social significance of small business makes it possible to highlight the problems that hinder its successful growth in the regions and require concentration of efforts for urgent solution.

scholarly journals Strategic Landmarks for Small Business Development in Pandemic

2021 ◽  
Vol 18 (1) ◽  
pp. 95-104
Author(s):  
S. B. Baurina
Keyword(s):  
Small Business ◽  
External Environment ◽  
Business Environment ◽  
Business Development ◽  
Product Diversification ◽  
Small Enterprises ◽  
Business Growth ◽  
State Support ◽  
Small Business Development ◽  
Business Functions

Today small business functions in conditions of continuously changing external environment. This situation of uncertainty is more typical of Russian business environment than of countries with relatively stable social, economic and political structure. Today’s crisis standing of economy seriously influences small business functioning and stipulates changes in strategies of its development. The article identifies measures of state support of small business in the period of pandemic. Preferences of small business representatives concerning state support during pandemic were assessed. Sectors of business, which were damaged most of all in present conditions: tourism, hospitality and restaurant business, sphere of leisure, entertainment and sport. The necessity to respond quickly and adapt to negative conditions of external environment was grounded for small enterprises. Different variants of strategy for small business development in Russia were proposed, such as strengthening market positions, extension of market, entering the new market with existing product, diversification. The article gives a brief characteristic of these strategies and identifies factors of choosing them. Apart from that it studies possible strategies of business growth oriented to sale increase: selling to effective clients, extension of the client base, introduction of new offers (new products or services). Brief and at the same time deep analysis of the current situation requires the availability of the crisis team focusing on key problem solving.

THE USE OF A SYSTEM STATISTICAL INDICATORS FOR ASSESSING THE DEVELOPMENT OF SMALL BUSINESS IN THE REPUBLIC OF UZBEKISTAN

2020 ◽  
Vol 6 (3) ◽  
pp. 21-28
Author(s):  
Aziza Kalanova ◽  
Keyword(s):  
Growth Rate ◽  
Small Business ◽  
Business Development ◽  
Small Enterprises ◽  
Economic Activities ◽  
Small Business Development ◽  
Legal Provisions ◽  
The Republic ◽  
State Programs ◽  
Statistical Indicators

The article considers the criterion and indicators used to assess small business in the Republic of Uzbekistan, in particular, State programs for the development of small business, regulatory and legal provisions, basic statistical indicators of small business development. For example, the share of small business in GDP for 2000 –2019, the share of small business in major economic activities for 2011 –2019, the number of registered enterprises for 2011 –2019, as well as the growth rate operating small enterprises for 2015 –2019.

scholarly journals CRITERIA FOR ASSESSING THE RELATION OF ENTERPRISES TO SMALL BUSINESSES

2021 ◽  
Vol 229 (3) ◽  
pp. 121-146
Author(s):  
SERGEY N. SCHEMELEV ◽  
◽  
LYUDMILA N. USENKO ◽  
LYUBOV I. SHUMAEVA ◽  
◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Development ◽  
State Regulation ◽  
Small Enterprises ◽  
Business Sector ◽  
Statistical Research ◽  
Small Business Development ◽  
Logistic Analysis ◽  
Legal Forms

The national project for the development of small business in Russia provides for an increase in the number of people employed in this area in 2024 to 25 million people (in 2019 5.5 million people) and the share of SME products in the country’s GDP to 30% (currently less than 23 %). The ongoing economic crisis in the country, exacerbated by the Covid-19 pandemic and internal problems of economic development, created additional difficulties for achieving these goals in the small business sector. In this regard, it is necessary, first of all, to scientifically identify the very sphere of small business and its inherent problems that impede development and have both internal and external character, taking into account the variety of organizational and legal forms of small enterprises, the specifics of their types of activity, to determine indicators , really reflecting the processes taking place in this area. On the basis of the data obtained, substantiate a system of measures to ensure the acceleration of the development of small business. The purpose of this work is to develop the theory of state regulation of small business development, in terms of identifying the sphere of small business as a basic condition for creating an effective system to stimulate its development. The historical and logistic analysis of small business development processes is used, based on an eleven-year retrospective of the performance indicators of small businesses, the totality of which is considered as a system, which makes it possible to apply economic and statistical research methods to it. As a result of the work carried out, indicators have been established that most adequately reflect the development of the small business sector and the change in the existing procedure and criteria for classifying enterprises as small has been substantiated. The results obtained can be used to change the classification of small enterprises in Russia and other countries of the world, which will increase the effectiveness of the support carried out in relation to their state policy.

scholarly journals FEATURES OF SMALL BUSINESS DEVELOPMENT IN THE CIS COUNTRIES: DOES INSTITUTIONAL ENVIRONMENT AFFECT

2014 ◽  
Author(s):  
Nataliia Viktorovna Ostapenko
Keyword(s):  
Small Business ◽  
National Economy ◽  
Small Businesses ◽  
Path Dependence ◽  
Institutional Environment ◽  
National Level ◽  
Geographical Location ◽  
Business Development ◽  
Cultural Development ◽  
Small Business Development

The article analyzes the development of small businesses at the national level through a comparative analysis between the former Soviet countries – Ukraine, Russia, Belarus, Kazakhstan, Uzbekistan, and Kyrgyzstan. These countries are comparable by the previous path dependence (the period of the USSR, communism), by the position of the geographical location, as well as by similarity of cultural development. As can be seen from the analysis, which was conducted in article, the quantitative characteristics of small business development in the above countries are similar, based on the dependence on foreign markets and conditions in national economies. However, qualitative indicators of small business development in these countries are different. These differences can be attributed to the activities of the institutional environment (formal and informal institutions) and its impact on the national economy. Conclusions about the effectiveness of quality of development of small business sector through the analysis of its contribution to the national economy are done.

Problems of Small Business Development in the Context of Tax Changes

2020 ◽  
Vol 8 (2) ◽  
pp. 31-36
Author(s):  
Yu. Dvoretskaya ◽  
O. Kuznetsova ◽  
L. Ermakova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Small Firms ◽  
Business Development ◽  
Small Enterprises ◽  
Financial Indicators ◽  
Small Business Development ◽  
Business Entities ◽  
Tax Changes

The article reflects modern trends in the development of domestic small business entities – problems related to their reduction and volatility of financial indicators of activity have been identified. The authors noted the positive and negative characteristics of the modern tax environment for small businesses in Russia (paying special attention to the possibility of abolishing the special tax regime on payment of ENVD), proposed a model of optimization of the internal tax mechanism for small enterprises. The recommended model focuses on changing the activities of small firms in response to tax changes (both from an organizational and industry perspective). It is proposed to choose types of business activities that allow to minimize fiscal burden for small businesses.

scholarly journals SMALL BUSINESS OF UKRAINE IN THE CONDITIONS OF ECONOMIC GLOBALIZATION

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Maxim Shvets ◽  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Economic Globalization ◽  
Business Development ◽  
The State ◽  
Small Enterprises ◽  
Small Business Development ◽  
Administrative Services ◽  
Banking Institutions ◽  
The Cost

The article is devoted to defining the peculiarities of the functioning of small business in Ukraine in the context of economic globalization. In particular, the main current economic globalization challenges for domestic small business and their impact on the development of its competitiveness are identified. Today, small business in Ukraine is an important element of the national economy. The functioning of small enterprises in modern economic conditions requires flexibility, mobilization of financial and production resources, the use of scientific and technological progress. Therefore, one of the main vectors of economic reform in Ukraine should be multilateral support for small business development. The development of small business is an important factor in building a socially oriented economy, improving living standards, promotes the process of integration of the domestic economy into the world economy. The article also identifies the factors that contribute to strengthening the position of small businesses in the economy. The directions of small business development in Ukraine are offered and the importance of small innovative business development is established. The following measures are proposed to support the development of small business: development of programs for preferential lending to small businesses with the involvement of state-owned banks and their state guarantee (the first steps have already begun to be taken in this direction); development and implementation of a mechanism to stimulate banking institutions to preferential lending to small enterprises operating in priority areas identified by the state; improving the process of small business taxation and simplifying the system of tax administration; creation of a bank that would specialize in microfinance of small business with a partial contribution from the state and international financial organizations; increasing the financial base of existing state funds to support small business; reducing the cost of administrative procedures and obtaining administrative services; creation of specialized state institutions for insurance of export-import operations.

scholarly journals THE PROSPECTS OF SMALL BUSINESS DEVELOPMENT IN THE RUSSIAN ECONOMY

2021 ◽  
pp. 195-202
Author(s):  
Рашад Мугабил оглы Албендов
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Development ◽  
Small Enterprises ◽  
Present Stage ◽  
Small Business Development ◽  
Russian Economy ◽  
The World

Цель статьи - рассмотреть динамику развития малого бизнеса в экономике России и наметить вектор его дальнейшего движения. Важность малого бизнеса признана во всем мире, малые предприятия создают рабочие места и обеспечивают существенную долю населения доходами, что позволяет говорить об актуальности рассматриваемой темы. В статье рассматриваются проблемы и сложности развития и расширения малого бизнеса. Элемент научной новизны заключается в выявлении некоторых проблем малого бизнеса на современном этапе. The purpose of the article is to consider the dynamics of small business development in the Russian economy and outline the vector of its further movement. The importance of small businesses is recognized throughout the world, small enterprises create jobs and provide a significant share of the population with incomes, which allows us to talk about the relevance of the topic. The article discusses the problems and complexities of small business development and expansion. An element of scientific novelty is the identification of some problems of small businesses at the present stage.

scholarly journals Improvement of the system of management of small enterprises in telecommunications

2020 ◽  
Vol 32 (2) ◽  
Author(s):  
A. A. Hlushenkova ◽  
◽  
D. O. Oliynyk
Keyword(s):  
Small Business ◽  
Market Economy ◽  
Business Management ◽  
Telecommunications Industry ◽  
Business Development ◽  
Small Enterprise ◽  
Competitive Environment ◽  
Small Enterprises ◽  
Small Business Development ◽  
Small Business Management

The informatization and telecommunications industry is characterized by the presence of a large number of small enterprises, while their potential remains unrealized. At the same time, the development of small business is one of the most promising areas for creating a competitive environment in a market economy. The article identifies the problems of small business management. The modern tendencies of small business development in Ukraine are analyzed. The main directions of improvement of the management system of a small enterprise are offered.

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