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 ◽  

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.

Author(s):  
Alina V. Agzamova ◽  
Alena E. Zaborovskaya

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.


Author(s):  
Гульнара Ручкина ◽  
Gul'nara Ruchkina ◽  
Максим Демченко ◽  
Maksim Demchenko ◽  
Ярославна Ключникова ◽  
...  

At the current stage of the Russian economic development, the small and medium-sized businesses are becoming an immediate priority in the development of the state financial policy for the long term. Strategic documents developed at the federal and regional levels necessarily include measures to promote small businesses followed by the establishment of professional associations, business development centers, business incubators, technology parks, introduction of new and improvement of existing legislation standards, etc. However, notwithstanding the efforts made by the authorities, increased “injections” of financial resources into this sphere of the economy as well as the direct interest of governments at all levels and a substantial public response, the development of small businesses in Russia is facing great difficulties. The data on the number of registered small enterprises indicate that the sharp rise of entrepreneurship observed in the early 1990s changed into the stagnation towards the end of the decade and the sluggish current dynamics at the present time. In this regard, the relevance of the research subject is substantiated by the need to improve the regulation of the financial support of small and medium-sized businesses in the Russian Federation in order to create favorable conditions for their development and ensure the country's economic growth. In the research framework the main tasks to be solved to ensure the achievement of the research objective were defined. Based on the research findings, proposals were made related to improvement of the legislation in the field of financial support of small and medium-sized businesses, including proposals to improve government programs for supporting the small and medium-sized business institution. Other proposals address the harmonization of planned and program-target documents defining activities aimed at financial support of small and medium-sized business entities in the Russian Federation, as well as proposals on how to make the currently applicable budgetary and tax methods of small and medium-sized business promotion in the Russian Federation more effective to ensure the accessibility of financial resources and improve the quality of the state regulation. The results obtained are presented in the form of conclusions and recommendations for state authorities concerned with the regulation of financial support of small and medium-sized businesses. The practical significance of the results of the work makes it possible to use them in the activities of the Economics and Finance Department of the Russian Federation Government, the RF Government Commission on Competition and Development of Small and Medium-Sized Businesses, and the Department of Small and Medium-Sized Business Development and Competition of the RF Ministry of Economic Development.


2019 ◽  
Vol 7 (2) ◽  
pp. 86-90 ◽  
Author(s):  
Варвара Кулькова ◽  
Varvara Kulkova ◽  
Александр Суглобов ◽  
Aleksandr Suglobov

Relevance and purpose of the work. In modern conditions of activating state support for small business development in the Russian Federation and the spread of regional practices, new generalizations and conclusions about the stages and institutions of modern business development in the form of small business are required. In accordance with this, the purpose of the study was formulated - to identify the stages and describe the regional model of small business development institutions. Object of study - the Republic of Tatarstan (RT). Materials and methods. A quantitative description of the number of small businesses in a comparative assessment with medium and large businesses based on the calculation of indicators of the relative size of the structure of small businesses (OVSmp), growth rates (Tpr). Characteristics of the stages of small business development in the Russian Federation by the method of verbal description of criteria. Comparative functional analysis of small business development institutions in the Russian Federation with detailing at the meso-level in descriptive modeling of a regional model of small business development institutions in the Republic of Tajikistan. In the presentation of the results, gauge-analytical methods were used - tables and figures. Results and conclusions. According to the results of a retrospective analysis of the stages of small business development, an impact on the change in the number of small business enterprises of state support is found. The most productive in the context of the development of small business is the period of 1992-1995. Within the framework of foreign trends in the development of state support for small businesses in the Republic of Tajikistan, a federal program of state support for small businesses is being implemented on co-financing terms, within which business incubators are supported; export-oriented small business; fund of assistance to small enterprises in the scientific and technical field.


2020 ◽  
Vol 1 (3) ◽  
pp. 19-25
Author(s):  
B. B. TOKAEVA ◽  
◽  
A. B. TOKAEVА ◽  

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.


2015 ◽  
Vol 10 (3) ◽  
pp. 193-200
Author(s):  
Цвырко ◽  
Aleksandr Tsvyrko ◽  
Сухорукова ◽  
Natalya Sukhorukova ◽  
Иващенко ◽  
...  

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.


Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.


Author(s):  
Александр Пахомов ◽  
Василий Дарбасов ◽  
Михаил Охлопков ◽  
Екатерина Федорова ◽  
Михаил Соломонов

Статья написана в связи с выходом в 2018 г. последней редакции постановления Правительства Российской Федерации «О государственных закупочных интервенциях сельско-хозяйственной продукции». Целью исследования является обоснование продвижения государственного регулирования рынка местной сельскохозяйственной продукции в виде закупочных интервенций в регионах. Проведен анализ существующих зарубежных и отечественных государственных закупочных интервенций, дано обоснование закупочных интервенций в регионе, а также выработаны предложения по продвижению закупочных интервенций с федерального центра в регионы. This article was written in connection with a September 2018 release of the latest edition of a Regulation of the Russian Fed-eration Government on government purchasing interventions of agricultural products. An aim of the authors of the article is substantiation of promotion of the state regulation of a market of the local agricultural products in the form of the purchasing interventions in regions. The authors analyzed the existing for-eign and domestic government purchasing interventions, comments on the latest version of the Regulation of the Russian Federation Government on the govern-ment purchasing interventions, the substantiation of the purchasing interventions in the region and de-velopment of proposals to promote the purchasing interventions from the federal center to the regions. Relevance of the promotion of the purchasing interventions from the federal center to the regions fol-lows from Russian particularity: remoteness of the regions from the center, weak regional transport infrastructure, necessity to replicate a federal technology of the state regulation of the agricultural product market in the regions of the Russian Federation. In the Republic of Sakha (Yakutia), repeated attempts were made to create compensation funds of the regulation of agricultural product prices. However, in the region there is no full-fledged intervention fund effectively influencing sales of the agri-cultural products. Consequently, in conditions of the Republic, where a shortage of the agricultural products, raw materials and food is acute, implementation of the commodity intervention is the neces-sary condition for the regulation of the agricultural market. For the Republic of Sakha (Yakutia), in our opinion, it is advisable to carry out the commodity interventions concerning beef, meat of young horses, venison, fish, dairy products, game, fruits of wild plants and even for rough and succulent fodder for livestock. The latter are relevant due to droughts and floods that regularly occur in a area of the region. Manufacturing costs of the local products will always be higher than the ones of imported food, given the harsh natural and climatic conditions, the remoteness of agricultural commodity producers from the sale markets in the conditions of absence of the transport infrastructure. In this regard, the prices of the local products should be regulated by the state in order to support the local producers. Obviously, the government regulation should not replace market functions or impede operation of its laws. Its main task is to mitigate undesirable consequences of manifestations of market power. One of the main regula-tory methods is the commodity intervention.


2020 ◽  
Vol 99 (3) ◽  
pp. 291-297
Author(s):  
Елена Юрьевна Горбаткова

One of the most important factors affecting the health of modern youth is nutrition. Taking into account the timeliness of this problem, a research aimed at improving the quality of nutrition for students of higher education institutions of various fields of study (Ufa, the Republic of Bashkortostan) was executed. A software directed at studying the nutritional composition of the diet of students was developed, registered and tested. The development and implementation of the program were carried out taking into account regional features of nutrition of the population of the Republic of Bashkortostan. The food ration of university students of various fields of study was also evaluated according to food groups. The insufficiency of the daily ration based on a number of indics was revealed (according to nutritional composition and food products. The nutritional status of students according to the level of insufficiency of daily intake of nutrients in order to identify the degree of risk of abnormalities in the state of health development was evaluated also. According to the document of the Government of the Russian Federation “Fundamentals of the state policy of the Russian Federation in the field of healthy nutrition of the population for the period until 2020”, implementation the development of a set of measures aimed at reducing the prevalence of diseases associated with nutrition is one of the main directions of the state policy in the field of healthy nutrition. In this regard, a conceptual medical-pedagogical model aimed at forming a system of values in relation to healthy lifestyle among students was developed. Currently, there was executed an evaluation of the effectiveness of this model in the educational process of the M. Akmulla Bashkir State Pedagogical University. There was also been studied content of macro- and microelements in the venous blood of the students based on the changes in the quality of nutrition. There was also conducted analysis of hygienic conditions of students’ educational environment of leading universities in Ufa (the Republic of Bashkortostan).


2019 ◽  
Vol 26 (8) ◽  
pp. 51-60
Author(s):  
S. V. Lesovykh

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.


2018 ◽  
Vol 6 ◽  
pp. 309-313 ◽  
Author(s):  
Anzhela Litvinova ◽  
Denis Paleev

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.


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