scholarly journals ПОДАТКОВІ ІНСТРУМЕНТИ ФІНАНСОВОГО ПІДТРИМКИ МАЛОГО БІЗНЕСУ В РОСІЇ

2021 ◽  
pp. 46-51
Author(s):  
Марина Михайлівна Богданова
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Financial Support ◽  
Tax Incentives ◽  
The State ◽  
Tax Burden ◽  
Tax Regimes ◽  
Business Entities ◽  
Tax Holidays ◽  
Tax Payments

This article is devoted to the study of the topic of tax levers for regulating the activities of small businesses in Russia. Tax aspects of business are included in the scope of financial support from the state for legal entities and individual entrepreneurs. The aim of the study is to analyze the tax instruments through which the state provides financial support to small businesses. The subject of the research is the measures of state financial support for small businesses in terms of taxation. In the course of the research, such methods were applied as: comparative, statistical, descriptive, analysis and synthesis. Research hypothesis. Identification of the optimal tax instruments for financial support of small business will allow the subjects of this sphere of the economy to function effectively without causing a conflict of interest between entrepreneurship and the state in paying taxes to the budget. Presentation of the main material. Small business entities in the Russian Federation have the right to state support in the form of financial, property, information, and consulting assistance. Financial assistance, as the most significant, consists in the provision of government subsidies, preferential types of loans, tax holidays, special tax regimes, simplified accounting procedures, etc. Tax instruments of financial support are of key importance for business entities, as they allow regulating the tax burden depending on the types of activities, the scale of the organization, the amount of income and many other factors. For Russian business entities, there are 5 taxation regimes, of which one is general and four special (preferential), tax holidays for small businesses and tax incentives for types of taxes. Originality and practical significance of the research. A comparative analysis of special tax regimes showed that the profitability of a particular tax regime is determined by the goals of the business, the scale and scope of activity. Conclusions and prospects for further use. The use of special tax regimes helps to optimize tax payments, and tax incentives reduce the tax burden of business entities. However, in the current conditions of the spread of the pandemic, increased attention from the state to small businesses is required in order to regulate the possible loss of profitability due to the introduction of restrictive measures, and, as a result, a decrease in the population's ability to pay, which, in turn, will negatively affect the replenishment of the country's budget with tax payments.

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 OPTIMIZING THE CHOICE OF TAX REGIMES BY BUSINESS ENTITIES

2020 ◽  
pp. 73-77
Author(s):  
E.V. Medvedeva
Keyword(s):  
Small Businesses ◽  
The State ◽  
Single Tax ◽  
Tax Regimes ◽  
Business Entities ◽  
Taxation Scheme

The article is devoted to the abolition of the tax regime from 2021 in the form of the single tax on imputed income. Some of the requirements imposed by the state for each tax regime providing preferential tax treatment, excluding the standard taxation scheme, were presented. The taxation regimes that can be chosen by small businesses in view of the abolition of the single tax on imputed income were proposed.

scholarly journals TAX REGULATION OF INNOVATIVE ACTIVITIES OF BUSINESS ENTITIES IN UKRAINE

2021 ◽  
Vol 26 (1(86)) ◽  
Author(s):  
Lyudmyla Berezovskaya ◽  
Inna Dolzhenko
Keyword(s):  
Tax Incentives ◽  
Comparison Method ◽  
The State ◽  
Innovative Activity ◽  
Innovation Activity ◽  
Tax Credit ◽  
Economic Activities ◽  
Business Entities ◽  
Tax Payments ◽  
Tax Regulation

The successful functioning of business entities and their achievement of strategic advantages in a competitive environment largely depend on the effectiveness of their innovative activities. Therefore, an important area of tax regulation in the country should be to stimulate the attraction of investments for the introduction of innovations into economic activities. The purpose of the article is to assess the tax regulation of innovative activities of business entities in Ukraine and to develop proposals for its improvement. To achieve this goal, a systematic approach, an abstract-logical method, an economic-statistical and a comparison method were used. The authors analyzed the state of legislative regulation of innovative activity in Ukraine and identified its shortcomings regarding the interpretation of the concept of «innovative activity». The methods of tax incentives for innovative activities, contained in the legislation of Ukraine, have been investigated. It is proved that, unlike foreign countries, tax support for innovative projects in Ukraine has not yet received a stimulating character and has not become a means of activating the process of modernizing the material and technical base of enterprises. It was stated that according to the indicators of the European Innovation Board (EIT), the position of Ukraine is defined as the crane «Innovator that is being formed». It is noted that it is possible to start the process of innovative renewal of the national economy, subject to the introduction of a policy of tax incentives and the construction of an effective taxation model for innovative activities of a stimulating nature. The state of foreign investment and innovation activity of business entities in Ukraine has been analyzed. The possible directions of using tax instruments to stimulate innovative technologies have been substantiated, which include tax holidays for startups, the use of accelerated depreciation, a tax credit for the payment of payroll taxes, the introduction of a tax credit for income tax, a deferral of tax payments and carry forward of losses.

scholarly journals Problems of small business in Ukraine and ways for their overcoming

2021 ◽  
Vol 71 (4) ◽  
pp. 69-76
Author(s):  
A. Chushak-Holoborodko ◽  
P. Horyslavets ◽  
O. Poburko ◽  
S. Shramko
Keyword(s):  
Law Enforcement ◽  
Small Business ◽  
Small Businesses ◽  
Bank Lending ◽  
Legal Regulation ◽  
The State ◽  
Normal Operation ◽  
Law Enforcement Agencies ◽  
Wide Range ◽  
Business Entities

The essence of small business and the criteria for enrollment of business entities to small enterprises and micro-enterprises, both according to the approach of domestic legislation and European standards are investigated in this paper The place of small business in the state economy and its role in its development is studied. Factors that shape the environment for small business in Ukraine and hinder its effective functioning are formulated. In particular, the legal capacity of small businesses and the biased attitude of law enforcement agencies towards small businesses permanently put pressure on small businesses and complicate the process of their activities. A wide range of inhibitory factors and factors faced by small business in Ukraine are analyzed and studied. The key areas that are most urgently in need of reform are identified, and their detailed and in-depth analysis is carried out. As the result, a list of small business problems in Ukraine is formed and grouped. Obstacles on the part of the tax system include refusal to register tax invoices for unknown reasons, delays in unblocking tax invoices and registration of invoices by tax authorities, as well as unfounded grounds on which taxpayers are included in risky and lack of clear instructions for exclusion from the list of risky. On the part of law enforcement agencies – unfounded criminal proceedings, slowing down the process of returning business entities to normal operation. On the part of labor relations are the complexity and inflexibility of the interaction between employee and employer and the procedure for dismissal of employees; conducting by the employer of documentary administration of labor in paper form; significant dispersion of legal regulation of labor inspections. In terms of availability of funding are non-compliance with the requirements of bank lending and lack of information about international programs, grants and donor funding with the participation of European organizations, as well as government programs to support business. Based on the outlined problems, a number of ways to overcome them, which will bring small business in Ukraine to a new level and strengthen the economic position of the state are formed.

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.

scholarly journals DIRECTIONS OF PUBLIC SUPPORT FOR SMALL BUSINESSES IN KAZAKHSTAN

2020 ◽  
Vol 3 ◽  
pp. 67-73
Author(s):  
Gulzada Jambayeva ◽  
◽  
Saule Zhumasheva ◽  
Tashikul Mashirova ◽  
◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Agricultural Sector ◽  
Public Support ◽  
The State ◽  
Production Costs ◽  
Small Scale ◽  
Tax Regimes ◽  
The Republic ◽  
Business Structures

The relevance of the research topic lies in the importance of development of small agribusiness entities for increasing production of agricultural products, increasing the level of employment and income of the rural population, solving social problems of the village. The system of public support measures for agricultural sector, developed by the Ministry of Agriculture of the Republic of Kazakhstan as part of the implementation of the State Program on AIC Development for 2017- 2021, which includes subsidizing production costs, property insurance, preferential taxation, investment subsidies for construction of facilities or their modernization, subsidizing the repayment of the interest rate for concessional lending. The article analyzes the main technical and economic indicators: gross agricultural output by type of activity; structure of agricultural crops, their yield, incl. in small-scale commodity farms of the republic, including general harvest of grain and oilseeds. The authors have developed proposals for the use of a new financial instrument - an agricultural receipt, which allows investors (creditors) to finance agricultural production and sale of goods in small business structures; recommendations for exemption from income tax for a period of three years for taxpayers applying special tax regimes, improving lending to agricultural enterprises by commercial banks, mechanisms that allow in the future to reduce the amount of funds allocated from the state budget to support the industry. It is concluded that the further development of small business structures in AIC and their public support will improve socio-economic processes of the formation and functioning of all forms of family farms on the basis of meeting the needs of the population for food; to increase the employment rates of rural residents, taking into account the development of alternative directions based on cooperation and integration.

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

2021 ◽  
Vol 2 (2) ◽  
pp. 21-26
Author(s):  
Artem Degtiarov
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Business Development ◽  
The State ◽  
Self Organization ◽  
Evolutionary Development ◽  
State Support ◽  
Small Business Development ◽  
Synergistic Approach ◽  
Business Entities

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

scholarly journals Management of small business entities

2020 ◽  
Vol 11 (8) ◽  
pp. 680
Author(s):  
Tetiana Portovaras ◽  
Zhanna Harbar ◽  
Ihor Sokurenko ◽  
Iuliia Samoilyk
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Negative Impact ◽  
Main Tool ◽  
The State ◽  
Small Business Development ◽  
Stage Of Development ◽  
Business Entities ◽  
Strategic Perspective

The purpose of the study is to identify the factors influencing the management of the activity of small businesses and to provide recommendations for its development through the resolution of crisis issues that prevent businesses from achieving strategic prospects and stable profits. The main factors for reducing the effectiveness of small businesses have been identified on the basis of the results of the questionnaire survey of one level of managers (small business directors), which should be taken into account in the formation of strategic management decisions and long-term development strategies. It is found that many of the factors are subject to managerial influence, which minimizes the negative impact on the performance of small business entities. The hypothesis that the main tool for stimulating small business development remains the state has confirmed with the help of research, but there is an urgent objective need to identify other factors that influence the activities of small businesses that impede their development and lead to closure. The study suggests that only a balance between the internal environment of small businesses and the regulatory framework of the state will allow them to work effectively in market conditions and provide the national economy with money. The authors present a position on the organization of a small business entity management system that reflects the links between processes and events in a market environment. The presented approach takes into account a number of elements of influence on a small business when forecasting its development in a strategic perspective. The results of the study showed that it is necessary to clearly identify the tasks at each stage of development of a small business entity, to form alternative models of its development by looking for ways to optimize activities and opportunities to avoid possible risks.

scholarly journals State support of small enterprise on agricultural territories

2018 ◽  
Vol 20 (86) ◽  
pp. 3-7
Author(s):  
S.V. Korobka
Keyword(s):  
Small Business ◽  
Rural Areas ◽  
Small Businesses ◽  
Financial Support ◽  
State Intervention ◽  
State Regulation ◽  
The State ◽  
Small Enterprise ◽  
State Support ◽  
Further Development

Small entrepreneurship in rural areas plays a significant role in the Ukrainian economy, since its development contributes to the economic growth of the welfare of rural residents, the acceleration of scientific and technological progress, contributes to the saturation of the territorial markets with the necessary goods and services, and provides employment of freed labor resources. However, one of the main problems that slow down the development of small businesses in rural areas is the lack of financial support at the regional and national levels. A prerequisite for the further successful development of small business in rural areas is the stable and comprehensive state regulation. To date, there is no single algorithm of state intervention in the sphere of entrepreneurial activity. Each state, in accordance with socio-economic conditions of development, establishes state priorities and general state development. Small entrepreneurship in rural areas develops under the influence of external participants in the process: the state, local governments, and competitors. In reforming the economy, small businesses in rural areas have assumed the role of creator of the foundation for creating a new management system. The creation of small enterprises in rural areas allows solving a number of organizational and economic tasks, namely: the refusal of centralized management due to its ineffectiveness; creation of conditions for the reduction of the number of employees due to the elimination of ineffective units; the implementation of rational transformations for the further development of a particular area of the entire region. State regulation and support for the development of small businesses in rural areas in Ukraine should include a system of regulatory, economic and organizational measures that will promote the living standards of the population in rural areas, increase the efficiency of economic activity and rational use of available resources. Consequently, the further development of rural areas of Ukraine depends on how the state, community and rural dwellers work in this regard. The reasons for the slowdown of rural areas are the lack of human capital in rural areas, as well as financial support. It is also necessary to develop a single legal space within which social partnership of all members of society can be realized for the common goal – development and prosperity of not a separate group of people, but of the entire population of our rich country. Prospects for further research we see in the future the study of regional features of state support of small business in rural areas.

scholarly journals Institutional Aspects of Stimulating Small Business

2021 ◽  
Vol 110 ◽  
pp. 01018
Author(s):  
Niiara B. Demiroglu
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Institutional Environment ◽  
The State ◽  
Comparative Characteristic ◽  
Business Climate ◽  
Industrial Parks ◽  
Role Of The State ◽  
Composition And Structure ◽  
Business Entities

The article emphasizes the need to consider the institutional environment of small businesses as the basis for ensuring the implementation of the state strategy for business development during the period of overcoming the consequences of the economic crisis that arose as a result of the spread of a new coronavirus infection. The comparative characteristic of the definitions “institutional environment” and “institutional environment of entrepreneurship” of domestic and foreign researchers is carried out. Conclusions are made about the need to study the interaction of elements of the institutional environment of entrepreneurship development in Russia. The stages of formation of the institutional environment of small business are summarized. The composition and structure of small business entities in recent years have been analyzed. The problems affecting the decrease in the level of the business climate are systematized. The institutions for supporting small businesses (the fund for support (development) of SMEs in the region, the SME corporation, Skolkovo, territories of advanced socio-economic development, special economic zones, industrial parks, etc.), which provide various types of support for entrepreneurs: subsidies, tax incentives, preferential lending, non-financial support, government guarantees. The role of the state as the initiator of the creation of various institutions that support the development of small business and implements programs for the strategic development of small and medium-sized businesses, stimulating the growth of investment potential, is emphasized. To conduct the research, the author used both theoretical and empirical methods.

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