scholarly journals THE STATE OF SMALL BUSINESS IN THE VOLOGDA REGION DURING THE PANDEMIC PERIOD: PROBLEMS AND INSTRUMENTS OF STATE SUPPORT

2020 ◽  
Vol 30 (6) ◽  
pp. 807-814
Author(s):  
E.P. Kuznetsova ◽  
K.A. Ustinova
Keyword(s):  
Small Businesses ◽  
The State ◽  
Point Of View ◽  
Business Community ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
Small Enterprises ◽  
State Support ◽  
Current Crisis ◽  
Vologda Region

Forecasts of economic development in the context of coronavirus infection contain frightening statements about the difficulties of functioning of entire industries, bankruptcy of enterprises and a long way out of the current crisis. There is a widespread point of view that small businesses will face the greatest difficulties in overcoming the crisis after a pandemic. In this regard, the purpose of this work is to analyze entrepreneurial activity in the context of a pandemic to develop recommendations for government and government bodies aimed at improving the situation in the business community. The article, based on a sociological survey of the heads of small enterprises in the Vologda region, operating in a pandemic, presents an analysis of the state of business in the context of the coronavirus, the availability of state support measures in this period. The key problems associated with limiting the receipt of this support in the Vologda Oblast were identified. In conclusion, the authors proposed directions for improving a number of anti-crisis measures. The results obtained in the course of the study contribute to the development and systematization of the theoretical basis of the problem under consideration. The practical significance of the work is associated with the possibility of using the obtained research results by researchers, graduate students, undergraduates, bachelors dealing with the problems of entrepreneurial activity development.

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 State support for entrepreneurship development in the agrarian sector of the economy

Ekonomika APK ◽  
2020 ◽  
Vol 309 (7) ◽  
pp. 84-93
Author(s):  
Vasyl Rusaniuk
Keyword(s):  
Rural Areas ◽  
Agricultural Sector ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
State Support ◽  
Conceptual Approach ◽  
Agricultural Enterprises ◽  
Agrarian Sector

The purpose of the article is to summarize the methods of state support for agricultural enterprises in order to increase their competitiveness in determining the directions of support for entrepreneurship in the agricultural sector of Ukraine. Research methods. The methodological basis of the article is the dialectical method of cognition and the systematic approach to the study of the fundamental provisions of science regarding the state support development for subjects of agricultural entrepreneurship. The use of the monographic method has allowed to substantiate aspects of state support for agrarian entrepreneurship. Research results. The state and methods of state support of entrepreneurship in the agrarian sector of Ukraine and the development of entrepreneurial activity in rural areas are investigated. The financial state of agrarian enterprises and the state of state support in the agrarian sector of Ukraine are analyzed. Forms and methods of state support of agricultural enterprises of Ukraine are substantiated. Recommendations for increasing the competitiveness of agricultural enterprises, the competitiveness of their products, increasing export potential and the international image of agricultural production have been developed. Scientific novelty. The directions of state support for the further development of entrepreneurship in the agrarian sector are proposed. The legislative, regulatory and economic aspects of state regulation, the possibilities of its improvement and targeting are considered. Practical significance. The practical recommendations for improvement of state support of agrarians in modern conditions are offered. The conceptual approach to formation of the state regulation of agrarian production which can be the basis for development of measures for state support of agrarian enterprises is substantiated. Tabl.: 3. Figs.: 1. Refs.: 21.

THE DEVELOPMENT OF SMALL ENTREPRENEURSHIP IN THE CONDITIONS OF MODERN TRANSFORMATION OF THE ECONOMY OF UKRAINE

2017 ◽  
Author(s):  
Kostiantyn Zhadko ◽  
◽  
Olga Feschenko ◽  
Uliana Onyshchenko ◽  
◽  
...  
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Structural Changes ◽  
High Efficiency ◽  
Private Property ◽  
The State ◽  
Entrepreneurial Activity ◽  
Positive Development ◽  
Small Enterprises ◽  
The Stability

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

PROBLEMS OF SMALL BUSINESS IN MODERN RUSSIA

2020 ◽  
Vol 1 (3) ◽  
pp. 19-25
Author(s):  
B. B. TOKAEVA ◽  
◽  
A. B. TOKAEVА ◽  
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Small Businesses ◽  
The State ◽  
Small Enterprises ◽  
State Support ◽  
Russian State ◽  
The Russian Federation ◽  
Main Factors

The article reveals the issues of state support for small businesses in the Russian Federation. The main factors of deterioration of the situation in this area according to the estimates of entrepreneurs are given. It is concluded that today the state of small business is not satisfactory. The measures taken by the state are not sufficient to ensure that the results of small enterprises meet the needs of the Russian state and citizens.

scholarly journals The State Regulation of the Hotel and Restaurant Business in the Context of the COVID-19 Pandemic

2021 ◽  
Vol 5 (520) ◽  
pp. 241-245
Author(s):  
V. О. Martynenko ◽  
Keyword(s):  
Negative Impact ◽  
State Regulation ◽  
The State ◽  
Entrepreneurial Activity ◽  
State Support ◽  
Public Authorities ◽  
Difficult Situation ◽  
The Social ◽  
Business Entities ◽  
Further Development

The axiom of present is that Ukraine has a very difficult situation in the sphere of hotel and restaurant business caused by the COVID-19 pandemic. This situation has developed not only due to the underdevelopment of this sphere, also because of the significant shortcomings in the system of the State regulation of entrepreneurial activity in the pandemic, which makes this issue a topical scientific problem. The publication is aimed at analyzing the extant status of operation of the hotel and restaurant business under quarantine restrictions, as well as developing proposals for providing the State support to business entities in order to minimize losses during the COVID-19 pandemic. Theoretical and methodological grounds of research are the basic principles of development of hotel and restaurant business in a crisis, scientific works of Ukrainian scholars. The following methods were used in the course of the research: logical-juristic (to analyze the legislation of Ukraine on measures of the State support for business entities in connection with the COVID-19 pandemic); systematization (defining forms of the State aid); hypotheses and assumptions (in the preparation of proposals for further regulation of the provision of the State support to the hotel and restaurant business). As a result of the research, it is determined that the introduced support measures on the part of the State allowed to reduce the negative impact of the COVID-19 pandemic on the hotel and restaurant sector for the short-term period only. Renewal and further development of this sphere is impossible without the introduction of new approaches to the relations between the State and business, which have established determined in Ukrainian society, without increasing the social consciousness of business and increasing the level of its contact with public authorities. To achieve this goal, it is necessary to improve the system of adjustment of efforts of the State authorities, local self-government bodies and business entities in this sphere.

scholarly journals 8.4. FINANCIAL SITUATION AND METHODS OF STATE INCENTIVES FOR MODERN SMALL BUSINESSES IN THE ERA OF DIGITAL TRANSFORMATION

2021 ◽  
pp. 206-209
Author(s):  
Ю.В. Мельникова ◽  
А.В. Шохнех
Keyword(s):  
Small Businesses ◽  
Financial Support ◽  
Digital Transformation ◽  
The State ◽  
Support Programs ◽  
Small Enterprises ◽  
Financial Situation ◽  
Component Solution ◽  
State Economy ◽  
State Incentives

В статье раскрываются направления развития системы малых предприятий как основы государственной экономики, а также фокусируется внимание на ряде отрицательных моментов, которые деактивизируют малый бизнес, приводя к их ликвидации. В сложный кризисный период, когда субъекты малого бизнеса первыми оказались не готовы к экономической нестабильности, государство предлагает многокомпонентное решение в виде финансовых программ-поддержки. В статье выделены четыре группы программ, каждая из которых определяет свои приоритетные направления для активизации малых предприятий The article reveals the directions of development of the system of small enterprises as the basis of the state economy, and also focuses on a number of negative aspects that deactivate small businesses, leading to their liquidation. In a difficult crisis period, when small businesses were the first to be unprepared for economic instability, the state offers a multi-component solution in the form of financial support programs. The article identifies four groups of programs, each of which defines its priority areas for the activation of small businesses.

INSTITUTIONS FOR DEVELOPING ENTREPRENEURIAL ACTIVITY IN THE VOLGA FEDERAL DISTRICT

2020 ◽  
Vol 10 (10) ◽  
pp. 2332-2351
Author(s):  
N.A. Voronina ◽  
◽  
A.N. Kara ◽  
L.V. Syrnikova ◽  
N.Y. Shadchenko ◽  
...  
Keyword(s):  
Economic Development ◽  
Development Strategy ◽  
Industrial Development ◽  
Empirical Studies ◽  
Federal District ◽  
Entrepreneurial Activity ◽  
Practical Significance ◽  
State Support ◽  
Development Fund ◽  
Investment Projects

The development of an entrepreneurial environment and entrepreneurial initiative is a priority task for the socio-economic development of the country as a whole and its individual regions. Its implementation is possible, among other things, by supporting and developing entrepreneurial initiatives from the state. At the same time, the sustainability of economic growth in individual regions is largely determined by the effectiveness of the implementation of the economic development strategy adopted at the regional level and the practice of activities of economic entities operating on their territory. The article presents the materials of theoretical studies of areas of activity and empirical studies of the results of the activities of federal institutions created to activate innovative processes and implement investment projects in the regions. The presented results of the analysis of the activities of such institutions, expressed in the types and volumes of state support for economic entities, made it possible to identify and formulate the following conclusions: 1) enterprises of the Volga Federal District actively interact with such organizations and institutions as the autonomous non-profit organization Agency for Strategic Initiatives to Promote New Projects, State Corporation Bank for Development and Foreign Economic Affairs (Vnesheconombank), “AO Russian Export Center”, “AO Russian Venture Company”, Industrial Development Fund, Fund for Assistance to Small Innovative Enterprises in Science and Technology, RUSNANO Group; 2) due to active participation in the programs and projects of these organizations, the Volga Federal District is in the group of leaders in terms of the main economic indicators. The practical significance of the obtained research results lies in the formation of an idea of the mechanisms and instruments for the implementation of state support for entrepreneurial initiative, based on the interaction of economic entities with federal development institutions.

Tools of state regulation of the agricultural insurance market

Ekonomika APK ◽  
2021 ◽  
Vol 321 (7) ◽  
pp. 95-102
Author(s):  
Iryna Artimonova ◽  
Kateryna Tkachenko
Keyword(s):  
Research Methods ◽  
Agricultural Sector ◽  
Practical Experience ◽  
State Regulation ◽  
The State ◽  
Insurance Market ◽  
Practical Significance ◽  
State Support ◽  
Agricultural Insurance ◽  
Agricultural Producers

The purpose of the article is to develop practical recommendations for improving the tools of state regulation of the agricultural insurance market. Research methods. The research was based on general scientific research methods, scientific works of domestic and foreign economists on insurance in the agricultural sector of the economy, regulations and Internet resources. The application of the method of comparison, the monographic method in combination with the method of induction made it possible to systematize and generalize the foreign experience of state support for agricultural producers. Research results. The reasons for the need to improve the system of state regulation of the agricultural insurance market are systematized. The international practical experience of formation of systems of the state support of agricultural insurance is generalized. The normative-legal acts regulating relations in the field of insurance of agricultural products are considered. Emphasis is placed on existing programs to protect agricultural producers from the risks posed by the state. An assessment of the current state of the agricultural insurance market in Ukraine and identified prospects for its development using the tools of state regulation. Scientific novelty. It is proved that agricultural insurance is a new effective tool for state support of farmers in case of risks, which will help improve the economic performance of the agricultural sector of Ukraine. Practical significance. Measures to improve the instruments of state regulation of the agricultural insurance market are proposed. The introduction of state support for agricultural insurance will contribute to the growth of the domestic market of agricultural insurance, which will provide additional revenues to the state budget. Refs.: 13.

scholarly journals O PRINCÍPIO DA PRESERVAÇÃO DA EMPRESA FRENTE A EXIGÊNCIA DE REGULARIDADE TRIBUTÁRIA

2018 ◽  
Vol 7 (2) ◽  
pp. 85
Author(s):  
Edson Roberto Fidelis ◽  
Gislaine Carpena
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Research Process ◽  
The State ◽  
Point Of View ◽  
Small Company ◽  
Federal Constitution ◽  
The Face ◽  
Federal Supreme ◽  
Micro Enterprises

<p class="resumo"><strong>Resumo: </strong>O objetivo do presente artigo é a análise do artigo 17, inc. V da Lei Complementar nº 123 de 14 de dezembro de 2006, que determina a exclusão das microempresas e empresas de pequeno porte do regime do SIMPLES NACIONAL no caso de débitos tributários. Para a pesquisa, sob o ponto de vista metodológico, optou-se pelo processo de pesquisa bibliográfica, tendo como referência súmulas e orientações jurisprudenciais do Supremo Tribunal Federal, além dos princípios que norteiam a Constituição da República Federativa do Brasil de1988. A partir desse estudo se pôde verificar que a sanção para a empresa optante do regime do Simples que estiver inadimplente junto ao Fisco é demasiado pesada, dada a hipossuficiência da empresa diante da voracidade dos tributos cobrados pelo Estado nesses casos. Por fim, pretendeu-se trazer à tona, o modo agressivo com que o Estado, com o aval do Poder Judiciário abusa do Poder de fiscalizar e cobrar os impostos em face da empresa inadimplente, violando princípios constitucionais. Concluiu-se que é necessário implementar por meio do Judiciário, a possibilidade de defesa por parte do contribuinte ao invés da imediata exclusão da pequena empresa, do regime favorecido que a Constituição Federal lhe oferece.</p><p class="resumo"><strong>Palavras-chave:</strong> Lei Complementar nº 123/2006. Simples Nacional. Tributação. Micro e pequena empresa.</p><h3>THE PRINCIPLE OF THE PRESERVATION OF THE COMPANY IN RESPECT OF THE REQUIREMENT OF TAX REGULARITY</h3><div><p class="abstractCxSpFirst"><strong>Abstract: </strong>The purpose of this article is the analysis of article 17, inc. V of Complementary Law 123 of December 14, 2006, which determines the exclusion of micro enterprises and small businesses from the SIMPLES NACIONAL regime in the case of tax debts. For the research, from the methodological point of view, the bibliographical research process was chosen, having as reference references and jurisprudential orientations of the Federal Supreme Court, besides the principles that guide the Constitution of the Federative Republic of Brazil of 1988. From this It can be verified that the sanction for the company opting for the Simple regime that is in default with the Treasury is too heavy, given the company's hypersufficiency in the face of the voracity of the taxes charged by the State in these cases. Finally, it was intended to bring to light the aggressive way in which the State, with the endorsement of the Judiciary, abuses the power to inspect and collect taxes in the face of the defaulting company, violating constitutional principles. It was concluded that it is necessary to implement through the Judiciary the possibility of defense by the taxpayer instead of the immediate exclusion of the small company, from the favored regime that the Federal Constitution offers.</p><p class="abstractCxSpLast"><strong>Keywords:</strong> Complementary Law nº 123/2006. Simple National. Taxation. Micro and small business.<strong></strong></p></div>

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