Business statistics make it possible to identify the most profitable industries and determine which area needs development more than others. Such information makes it possible to understand where and with whom to work and what specialty is best to obtain in order to be successful and wealthy.

Statistics by country

World business statistics allow us to compile a ranking of countries that have created the most favorable conditions for entrepreneurship. Data presented in table:

Small business indicators in the world

Business statistics suggest that small businesses make a major contribution to the state's economy. Especially in leading countries. According to statistics, small businesses in the world are able to provide significant income, many jobs, growth.

In the USA ½ working population works at MB enterprises. There are over 20 million of them registered in America. Analytics shows that every third family in the United States is involved in business. More than 40% of GDP comes from small business enterprises.

Developed countries provide great support to small businesses and receive good returns from them in the form of development of innovation and employment of the country.

Statistics from the Association of European Businesses show that small business enterprises in EU countries are developing very quickly. Small business abroad is at a higher level than in Russia. It is one of the components of economic development. Small businesses in Europe, according to statistics, make up from 70% to 90% of all enterprises. More than half of the population of the EU country works in this field.

According to statistics, small businesses are developing most actively in Germany. The contribution of small business enterprises to the country's economy is almost ½ of the total. More than ½ of the working-age population is provided with jobs through small businesses. SBEs make up 99% of all enterprises in the country. Many of them have entered the world market. More than 1 thousand small businesses in Germany have become world leaders.

Data for Russia

Business statistics in Russia over the past 10 years show the closure of more small business enterprises than were opened. In our country, only 4% of enterprises exist for more than 3 years. The rest die much earlier. Many close in their first year of operation. Less than 20% of total GDP comes from small businesses in Russia. Statistics confirm these figures. Here, unlike Europe and the USA, they do not provide adequate support to small business enterprises.

Business statistics in Russia show that over 5 years the number of enterprises has increased by an average of 4%. The number of closed business entities increased by 11%.

What are the statistics on starting a business according to Rosstat for 2016–2017? There were 3.5 million registered entrepreneurs in our country. However, more than 7 million ceased operations. Business closure statistics are simply scary.

Statistics of business incubators in Russia highlight the main reasons why business activities cease. The data is shown in the diagram:

Below is a graph showing how the small business in Russia according to statistics from 2005 to 2015:

Business development statistics indicate a negative trend in our country. This happens for a number of reasons. Main business problems according to statistics:

• high prices for raw materials;
• complex and frequently changing legislation;
• unstable ruble exchange rate;
• high lending rates in banks;
• in business;
• high taxes;
• large contributions to the Pension Fund;
• . in business centers it is stated that such incidents often lead to the closure of enterprises due to lack of money for restoration;
• sanctions from other countries;
• crisis, which has reduced the demand for services and .

Business lending statistics note that in 2016, 24% more were issued than in 2015. New economic conditions forcing entrepreneurs to contact banks more often. In 2016, banks issued more than 4 trillion. rub. for lending to small and medium-sized businesses. Most often, entrepreneurs take out loans in. The diagram shows business statistics by area for 2013–2014:

As you can see, in Russia there are the largest number of enterprises that deal with... Their income for 2014 amounted to 15 trillion. rub. The second place goes to companies involved in real estate. Their income amounted to about 3 trillion. rub. The volume of capital of organizations providing medical and social services is 194.36 billion rubles. The diagram shows the number of individual entrepreneurs by:

Small businesses demonstrate the lowest performance in Crimea.

Ukraine, Belarus and Abkhazia

What are the business statistics in Ukraine? This area is far from being at a high level today. The total amount of tax revenues from business in 2013 amounted to 260 billion hryvnia. According to statistics, not a very large percentage falls on large businesses. Large enterprises are not the main taxpayers. Since there are not very many of them in the country. The largest tax revenues, according to statistics, come from small businesses. The IBA's share accounts for more than 200 billion hryvnia.

Small and medium business statistics show it in first place in terms of the number of jobs. More than 70% of the population works in small enterprises. Medium and small ones sell more products than large ones. Statistics on small business support show that a lot has been done in the country since 2015. The period for registering enterprises has been reduced. Now the procedure takes only 2 days. About 40% of documents for opening an individual entrepreneur were canceled.

Small business in Belarus, according to statistics, is developing very slowly. The Republic of Belarus lags far behind other countries. In 2003, the number of small business enterprises was 2.5 per 1000 population. In 2010, the figure increased to 7.2. In 2011, there were only 72 thousand small enterprises in the country. In recent years, the number of small businesses has increased by 13%.

Statistics on business contributions show that in Belarus small businesses make a small contribution to the country's economy. Of the working-age population, only 13% are employed in business. In developed countries this figure sometimes reaches 70%. Entrepreneurial activity still remains unattractive for the country's population.

What are the statistics of venture business in the Republic of Belarus? This area is practically undeveloped. The main reasons are that investment is not developed in the Republic, there are no new technologies, there are few enterprising people and the market is very small.

Business statistics in Abkhazia indicate that the most developed industries here are trade and

Indicators by industry

Business statistics state that the success of an enterprise largely depends on the industry in which it operates. There are the most and least popular areas of activity. Russia is going through hard times restaurant business. Statistics state that 1.5% of establishments were closed last year alone. According to forecasts, in 2017 the figures will increase to 20%. Due to the crisis, Russians prefer to save money and visit restaurants and other similar establishments less often.

Statistics hotel business demonstrates stable demand for similar services. Over 15 recent years the number of hotels increased by 63%. The situation is worse with rest homes and sanatoriums. Most of these establishments have undergone reconstruction and renovation.

According to statistics, the entertainment business is in demand even in times of crisis. The chart shows which parts of the entertainment industry are the most and least popular:

Network business statistics indicate that this area attracts great amount potential employees and customers. The annual increase in company profits is 20–30%. The number of people working in this area is more than 100 million people.

In America, 20% of millionaires made their fortune from network business. According to experts, network marketing in the future will account for 70% of all enterprises.

The most successful industries and companies

Statistics profitable business demonstrates that there are goods and services that are in demand even in times of crisis. These are clothing, shoes, food, medicines, car repairs and household appliances. Statistics profitable businesses was published in. The rating is as follows:

• private auditors;
• chiropractors;
• specialized clinics;
• accounting services;
• private dentists;
• tax calculations;
• orthodontists;
• lawyers;
• small lending;
• private managers.

Statistics successful businesses states that individuals and companies that provide such services receive the largest net profit. And even times of crisis do not affect their income in any way.

According to statistics, business sharks include: billionaire Michel Ferrero. His company is one of the largest chocolate producers in Europe. In second place is Brad Hughes. His automated lockers along highways have generated a fortune of $5 billion. Third place goes to Ralph Lauren. He made his billions by producing horse polo shirts. Jeff Bizos is in fourth place in the ranking. He is the owner of the world's largest online store. Fifth place belongs to Ty Warner. He made billions by producing teddy bears.

conclusions

As business statistics show, Russia is far behind Western countries. But if the government takes certain steps and agrees to meet individual entrepreneurs, then there will be much more enterprises, which will have a beneficial effect on the country’s economy.

LEVEL OF SMALL BUSINESS DEVELOPMENT IN RUSSIA COMPARED WITH DEVELOPED COUNTRIES

Tashtamirov Magomed Ruslanovich 1, Kalaeva Zalina Zainalbekovna 2
1 Federal State Budgetary Educational Institution of Higher Education "Chechen State University", Senior Lecturer at the Department of Banking
2 Federal State Budgetary Educational Institution of Higher Education "Chechen State University", 2nd year student of the Faculty of Economics and Finance

LEVEL OF DEVELOPMENT OF SMALL BUSINESS IN RUSSIA IN COMPARISON WITH THE DEVELOPED COUNTRIES

Tashtamirov Magomed Ruslanovich 1, Kalaeva Zalina Zainalbekovna 2
1 Chechen State University, Senior Lecturer, Department banking
2 Chechen State University, Student faculty of economics and finance

Bibliographic link to the article:
Tashtamirov M.R., Kalaeva Z.Z. Level of development of small businesses in Russia in comparison with developed countries // Modern Scientific research and innovation. 2015. No. 10 [ Electronic resource]..03.2019).

Business is the sphere of application of labor, capital, land and entrepreneurial resources. The terms "business" and "entrepreneurship" are synonymous. The basis of business (entrepreneurship) in economic activity lies in the constant search for solutions to assigned problems with a focus on innovation, the ability to attract and use various resources. For the state this is one of the most important elements market economy. Solution of many economic problems(increasing revenues to the state budget, creating a competitive environment, employment, etc.) depends on the level of development of small and medium-sized businesses.

Small and medium-sized businesses make a great contribution to the development of the Russian economy. Large enterprises differ from small ones in that large enterprises, on the one hand, create new jobs, but on the other hand, reduce a certain number of jobs by automating production, while small and medium-sized enterprises create thousands of times more jobs for people. This is a big plus, since unemployed people get new jobs, inflation problems are solved, the standard of living of the population increases, and a middle class is formed as a guarantor of democracy. Accordingly, the development of small and medium-sized businesses is priority direction in economic development.

In countries such as China, the USA, Japan and the European Union (EU), small and medium-sized businesses are developing much faster than in Russia. In these countries, the state pays great attention to small and medium-sized businesses, supporting them with various programs and benefits, for example, in some EU countries, any business is exempt from paying taxes in the first 2 years, and the cost of credit resources is low compared to Russian business– 4% and 20-25% respectively.

Table 1. Threshold values ​​for the number of employees in enterprises in various countries.

Thus, the report of the International Labor Office notes that small and medium-sized enterprises have significant competitive advantages and require less capital investment compared to large enterprises. Small businesses, unlike large ones, tend to save and invest. Small businesses have more motivation and goals to achieve certain successes and this has a positive effect on the activities of enterprises. The disadvantages of small enterprises include: the risk of an unstable position in the market, dependence on large enterprises, shortcomings in business management, difficulties in borrowing financial resources, and others.

So in Russia, the definition of small and medium-sized enterprises does not correspond to the definitions in other countries, for example: the USA, Europe, China, etc. Let's consider the structure of small and medium-sized enterprises in modern Russian business.

As of January 1, 2015, according to Rosstat data recorded by the authorities state statistics 4.9 million organizations are registered in Russia.

Table 2. Number of enterprises in Russia from 2012 to 2014

Based on the data in Table 2, it can be seen that the predominant number of enterprises are micro-enterprises. There has been an increase in microenterprises from 2012 to 2013 by 68,616 units. From 2012 to 2013, there is a reduction in small enterprises by 8,532 units. And in 2014, the number of small enterprises increased by 990 units compared to 2013. For medium and large enterprises from 2012 to 2013 there was a decrease of 2015 units, and in 2014 an increase of these enterprises by 680 units.

Rice. 1. Employment in small and medium-sized enterprises by country in 2013.

According to this figure, it is determined that in countries such as Italy and China, it provides jobs for 80% of the population employed in the small and medium-sized enterprise sector, and in Russia this figure is about 30%.

Table 3. Scale of development of small businesses in foreign countries and in Russia

As can be seen from Table 3, small enterprises in Russia have the lowest development indicators in comparison with developed countries of the EU, the USA and China. Having the third largest number of economically active population among these countries, in Russia only 21.4% are employed in small businesses, the lowest figure. Only in terms of the institutional provision of the population with small enterprises is Russia ahead of China, however, the reason is the huge population of China. The most prosperous country in the form of small businesses is the United States, as a result, having the most favorable climate for the implementation of small businesses, availability of financial resources, government support, etc.

Low quantitative and qualitative indicators of the development of small enterprises in Russia are caused by internal reasons.

Small and medium-sized enterprises constantly face various challenges. The most common problems in Russia for small and medium-sized businesses:

• Administrative: complex legislation, difficulties in registering as a legal entity or individual entrepreneur, control by various government bodies, etc.)
• Tax: no tax holidays, high taxes for small and medium-sized businesses
• Insufficient government support
• Monopolism
• Unavailability of loans: high interest rates, refusal to issue a loan
• Lack of qualified specialists

Reasons hindering the development of entrepreneurship:

Analyzing the current business environment in the country, we can identify a number of reasons that hinder the development of small and medium-sized businesses:

• Difficult financial and economic situation in the country: inflation, severance of economic ties, low payment discipline, high interest rates, weak legal protection of enterprises.
• Low level of organizational, economic and legal knowledge of enterprises, lack business ethics, management culture both in business and in the public sector.
• Weakness of the mechanism of state support for small and medium-sized businesses.

The current economic situation has a negative impact on small and medium-sized businesses in all areas. The level of inflation and rising prices for all factors of production are putting enterprises on the brink of bankruptcy. These include domestic enterprises that are engaged in the production of goods, providing services to the population, consuming raw materials, materials whose prices are rising.

Analyzing foreign and domestic experience in the development of entrepreneurship, we can indicate the advantages of small business:

1. Faster adaptation to local economic conditions;
2. Greater freedom of action for small businesses;
3. Low operating costs
4. More opportunities to realize your ideas;
5. Low initial capital requirement

The author believes that despite the current difficult political situation in Russia, small and medium-sized businesses are developing, but problems remain. Today, for the development of small and medium-sized businesses in Russia, the availability and accessibility of financial resources plays a significant role. In March 2015, President V.V. Putin has developed a set of measures to financially support small and medium-sized businesses in Russia. To stabilize business development in our country, an anti-crisis fund in the amount of about 234 billion rubles will be created.

Barriers preventing business development: complex legislation, inspection and control of enterprises by various authorities, difficulties in obtaining loans and high interest rates, inflation, low level of knowledge of entrepreneurs, weak state support, etc.

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INTRODUCTION

The economic reforms carried out in Russia, with all their inconsistency and contradictory nature, were a condition for the formation and development of small business, which solves the main functions inherent in general entrepreneurial activity. As the experience of developed countries shows, small and medium-sized businesses play a very important role big role in the economy, its development affects the economic growth, to accelerate scientific and technological progress, to saturate the market with goods of the required quality, to create new additional jobs, i.e. solves many pressing economic, social and other problems.

In all economically developed countries, the state provides great support to small businesses, which are characterized by civilized features.

The research of domestic and foreign economists is devoted to the development of problems of the formation and functioning of small business structures: P. Myagkov, M. Zyablyuk, V. Hayer, L. Erhard, L. Allen, A. Brockhouse, A. Dynkin, A. Sterlin, R. Nindike. , Lukyanova Y., Rube V., Gorbunova E., Jordan E., Medvedeva A., Tatarkina A., Fegenno E., etc. They substantiated the need to study the problems of small business, explored the main directions of implementation of state policy, support for small firms, some features of the development of small production have been identified, approaches to assessment have been identified investment projects and development of business plans, etc.

Object of study course work is the world economy.

The subject of the research is the problems of small business in the national economy.

The purpose of the course work is to conduct a comparative analysis of the problems of the formation of small businesses in world practice and the Russian economy.

To achieve this goal, it is necessary to solve a number of problems:

1. Give the concept of small business and characterize its role in the economy.

2. Highlight the criteria for small business.

3. Study government regulation of small businesses.

4. Analyze the world experience of organizing small businesses.

5. Consider small business in Russia: problems of formation and development prospects.

6. Study government regulation of small businesses in the Russian economy.

When writing the work, the following research methods were used: theoretical analysis of literature, comparison method and analytical method.

1. THEORETICAL ASPECTS OF SMALL BUSINESS

1.1 The concept of small business and its role in the economy

“Small business” is a business activity carried out by subjects of a market economy under certain criteria established by laws, government bodies or other representative organizations. In the economies of developed countries, large, medium and small enterprises operate simultaneously, and activities based on personal and family labor are also carried out /11, p. 32/.

The size of enterprises depends on the specifics of the industries, their technological features. There are industries associated with high capital intensity and significant production volumes, and industries that do not require large enterprises, but, on the contrary, small ones are more preferable.

Recently, there has been an unprecedented growth of small and medium-sized businesses, especially in areas that do not yet require significant capital, large amounts of equipment and the cooperation of many employees.

There are especially many small and medium-sized enterprises in knowledge-intensive types of production, as well as in industries related to the production of consumer goods and the provision of services. The effective functioning of small forms of production is determined by a number of their advantages compared to large-scale production: proximity to local markets and adaptation to the needs of the clientele; production in small batches (which is not profitable for large firms), elimination of unnecessary management links, etc.

The development of production of small business enterprises creates favorable conditions for improving the economy, as it develops competitive environment, additional jobs are being created, structural restructuring is taking place more actively, and the consumer sector is expanding.

The success of small businesses in the consumer sector can be attributed to the following reasons. Increasing specialization in scientific developments has led to the fact that in many cases small firms they take an easier or riskier path, they work in unpromising industries. Small firms are also willing to take on the development of original innovations, since the release of a fundamentally new product reduces the importance of large laboratories with established areas of research. In addition, small firms strive to establish mass production as soon as possible. Thus, the significance of developments carried out by small enterprises is quite important, first of all, from the point of view of expanding the market for the goods and services offered, which, in turn, actively stimulates the production process in order to most quickly satisfy the (newly born) demand motivated by developments, carried out by small and medium-sized enterprises /12. With. 85/.

If you trace the path of an invention used by large monopolies, it often turns out to be the result of the work of individual scientists or small firms. However, subsequent implementation is carried out by companies that have the necessary financial and material resources for this.

Summarizing all of the above, I would like to draw attention to the fact that small business affects the structure of the market and the expansion of market relations, primarily as a result of changes in the number of market entities, increased qualifications and the degree of involvement of more and more wider sections of the population in the entrepreneurship system.

Large enterprises attract small, highly specialized firms that produce individual parts and assemblies for them. Around the monopolies, especially in the mechanical engineering and electronics industries, there are usually several tens of thousands of small enterprises that benefit from the financial and technical assistance of the monopolies.

The importance of small businesses also lies in the fact that, while conducting a fierce competitive struggle for survival, they are forced to constantly develop and adapt to current market conditions, because in order to exist, they need to earn a living, and therefore be better than others, so that the profit goes to them .

Mass production of consumer durable industrial products (cars, refrigerators, televisions, etc.) by large enterprises creates a need for appropriate industrial repair and maintenance services, which are often provided by small enterprises. At the same time, in small enterprises there is higher labor efficiency; small firms meet the needs for scarce types of goods and services at lower costs based on the development of local sources (raw materials) and at the same time provide greater employment. They increase budget revenues and stimulate scientific and technical progress, perform other important functions for the economy.

The Federal Law “On State Support of Small Business in the Russian Federation” establishes that small business entities also mean individuals engaged in entrepreneurial activities without forming a legal entity.

Firstly, as already noted, small business provides the necessary mobility in market conditions, creates deep specialization and cooperation, without which its high efficiency is unthinkable.

Secondly, it is capable of not only quickly filling niches emerging in the consumer sphere, but also paying for itself relatively quickly.

Thirdly, create an atmosphere of competition.

Fourthly (and this is perhaps the most important thing), it creates that environment and spirit of entrepreneurship, without which a market economy is impossible.

Small and medium-sized enterprises play a significant role in employment, production individual goods, research and scientific-production developments /5/.

1.2 Small business criteria

The economic interest, energy and ingenuity of enterprising people actively contributed to progress in all areas of human activity. Therefore, the vast majority of developed countries encourage their activities in every possible way, especially in the creation of new small enterprises, diverse in specialization and areas.

The role of small business can hardly be overestimated: this is the form in which it is easiest to start an independent business, as well as carry it out if the criteria of a small enterprise allow it. In developed countries, up to 80% of enterprises are small businesses. And although large enterprises, representing a quantitative minority, provide the majority of the gross national income, small businesses are good if only because they give many people the opportunity to organize their own business, gain a sense of confidence in the future, and for the state it means a reduction in unemployment and social instability.

There is an erroneous opinion that a small enterprise is not just a production facility that is small in number or volume of output, but also a completely new structure, special kind an enterprise based on a special form of ownership. In fact, the term “small enterprise” defines only quantitative parameters, and forms of ownership and organization economic activity it can be any. State, individual enterprises, limited liability companies, joint stock companies, rental businesses, cooperatives - all these are businesses and they can be small if they fall under the criteria of small businesses.

According to the International Labor Office, small businesses include firms in the manufacturing and service industries, family businesses, firms employing homeworkers, cooperatives, and individual businesses.

As shown world practice, the main criterion on the basis of which enterprises of various organizational and legal forms are classified as small businesses is, first of all, the average number of employees employed at the enterprise during the reporting period.

As a rule, the most general criteria on the basis of which enterprises are classified as small businesses are:

Number of staff;

Amount of authorized capital;

Amount of assets;

Volume of turnover (profit, income) /13, p. 218/.

According to the World Bank, the total number of indicators by which enterprises are classified as small businesses (businesses) exceeds 50. However, the most frequently used criteria are those described above. In almost all countries, the determining criterion is the number of employees during the reporting period.

When determining support measures for small businesses at the country level, other indicators may be used, and countries that are members of the European Union can use their own indicators when classifying enterprises as small.

Other economic organizations establish their own measures for classifying firms as small businesses. Thus, the International Organization for Economic Cooperation and Development, which includes economically highly developed countries, defines enterprises with up to 19 employees as “very small”, up to 99 people as “small”, from 100 to 499 people as “medium” and over 500 people are like big.

In Russian practice, the existence of small businesses was allowed in 1988. During this period, state-owned enterprises were classified as small ones, in which the average number of employees annually did not exceed 100 people. Subsequently, the criteria for classifying enterprises as small businesses changed repeatedly in accordance with the adoption of new laws on small businesses. Such changes took place in 1990, 1991, 1993, 1995, and 1998.

Resolution No. 406 of the Council of Ministers of the RSFSR continues to apply to Russian small enterprises, which establishes two criteria for their identification: the number of employees and the volume of economic turnover. In fact, the resolution makes an attempt to classify small enterprises by the number of employees, taking into account their industry.

According to the Federal Law “On the development of small and medium-sized enterprises in the Russian Federation,” small enterprises include newly created or operating enterprises, commercial organizations (legal entities):

1. B authorized capital which share of participation of the Russian Federation, constituent entities of the Russian Federation, public and religious organizations(associations), charitable foundations does not exceed 25%, the share owned by one or more legal entities that are not small businesses does not exceed 25%.

2. In which the average number of employees for the reporting period does not exceed:

In industry - 100 people;

In construction - 100 people;

On transport - 100 people;

In agriculture - 60 people;

In the scientific and technical field - 60 people;

In wholesale trade - 50 people;

In retail trade and consumer services - 30 people;

In other industries and when carrying out other types of activities - 50 people /5/.

Humanity has accumulated quite a wealth of experience in dividing enterprises into groups depending on their size. At the same time, there is no single universal criterion for the allocation of small enterprises for all countries. Each state, depending on nationality, production gradations, and sectoral culture of the economy, sets its own criteria for the distribution of enterprises by size.

1.3 Small business regulation

Small businesses require mandatory support from the state. State policy to support small and medium-sized enterprises (hereinafter referred to as SMEs) in different countries is influenced by various factors, for example, the country’s provision of production resources, the actual degree of participation of SMEs in economic activities and the presence of entrepreneurial experience.

By comparing policies towards small businesses in industrialized countries, some generalizations can be made. The clearest and most developed state position regarding SMEs is observed in the USA, Germany, France and Japan. The positions of small businesses in these countries are based on:

Firstly, on a durable legislative framework. In the USA, for example, over the past 40 years, 8 laws have been adopted aimed at supporting small businesses: the Small Business Act - 1953, the Small Economy Investment Act - 1958 and a number of others. In Japan, the basic law on small and medium-sized enterprises was adopted in 1963; in Germany, the rights of small enterprises are enshrined in the “Cartel Law” of 1957.

Secondly, strong financial support from the state.

There are also specific features of supporting SMEs in these countries. In Germany important source for the creation of small enterprises are preferential loans from the state budget and land budgets, interest-free loans for the purchase of property. To stimulate and create new jobs and attract highly qualified personnel, additional payments to wages are made from public funds (for the first five years the budget subsidizes 40% wages qualified workers, sixth year - 25%). The state participates in the risk capital of enterprises mastering new technologies /12, p. 82/.

Support for SMEs in Japan occupies a special place. In 1991, the “Main Directions of Policy for Medium and Small Enterprises” were developed.

Summarizing the experience of government regulation of small businesses, we can say the following. Most countries apply the following combination of measures:

Preferential taxation and lending;

Formation of a favorable legal environment;

Financial and material support for SME support programs.

The formation of a favorable legal environment includes the following measures:

Simplification of the SME registration procedure;

Conducting various training courses, business schools, business seminars;

Providing representation and legal services;

Consulting and information support for small businesses;

Technical assistance and provision of premises;

Improving SMEs' access to government supplies and contracts /12, p. 87/.

State support for small businesses pursues the following goals:

1. The fight against monopolism and the formation of a rational industrial structure, limiting monopolistic tendencies in the economy to increase the country’s competitiveness in the world market by focusing the economy on resource conservation.

2. Solving social problems by the population itself.

3. Ensuring structural restructuring of the economy based on accelerating scientific and technological progress.

Regulation of small business activities is due to the role played by small businesses in all economically developed countries. Russia is not an exception in this sense, because the development of small businesses will help Russia solve some issues related to bringing the economy out of the crisis.

Small businesses in the Russian economy can perform various functions, so government authorities need to take on all issues related to regulating the activities of small businesses. Without special measures of state support, the development of small businesses is impossible.

One of the serious factors hindering the development of small business is the complicated administrative and licensing practice in the business sector. There are many bureaucratic obstacles associated with licensing, certification, etc. An active and balanced state policy regarding the regulation and support of small businesses should take into account the sectoral and regional features of the development of this sector of the economy, and support should be provided at the federal, regional and local levels.

The following measures can be taken at the federal level:

Taking into account the needs of small businesses in general economic legislation, as well as the development of special regulations to support them;

Promoting the creation of small business infrastructure and information systems;

Direct assistance to small businesses based on special programs, provision of preferential credit and tax regimes.

On regional level Consistent implementation of federal laws must be ensured, along with the adoption of its own regulations, taking into account the specific regional conditions for the development of small businesses.

Locally Practical activities should be focused on organizing the implementation of legislation, regulating land, rental and other types of relations, organizing all types of control, transport operations and satisfying other issues of the functioning of specific small enterprises /13, p. 320/.

To date, many regions have created the minimum necessary infrastructure to support small businesses. Despite enormous difficulties, there are 49 small business support agencies across Russia providing consulting, accounting, information, marketing and other services, 33 leasing companies, and 29 business incubators. This, of course, is not enough, given the vast expanses and severity of the problems facing small entrepreneurs. However, a start has been made, and facilitating the transformation of these sprouts into a self-regulating system of state and public assistance to small businesses is one of the most urgent tasks of the state within the framework of federal support programs. But over the past few years it has been resolved very poorly.

2. ANALYTICAL REVIEW OF THE PRACTICE OF SMALL BUSINESS ORGANIZATION IN THE WORLD ECONOMY

small business economics regulation

2.1 World experience in organizing small businesses

Small businesses have been around for a long time. All over the world, small businesses play an important role. Many developed capitalist countries have long experienced the effectiveness of small enterprises in the economy and have learned to solve many of the problems associated with firms that operate on a small scale.

Let's consider how countries with developed economies treat small businesses, and find out what the world experience of small businesses is.

In the UK, the classification of enterprises as small businesses is based on turnover data and the number of employees (various by industry sector). The smallest ones include firms with the number of employees from 1 to 25 people, and the small ones - from 25 to 99 people. At the same time, in the manufacturing industry, small firms are considered to have employment of less than 200 people, while in trade it is an enterprise with an annual turnover of less than 400 thousand pounds sterling.

In France, small enterprises are considered to be enterprises in which the number of employees does not exceed 500 people and the annual turnover before taxes, estimated at the time of closing the final balance sheet, is below 200 million francs. Moreover, in different sectors of the economy, the size of a company is assessed differently. If in agriculture and Food Industry Firms employing over 200 people are considered large, while in the equipment manufacturing industry the headcount limit is 500 people /15, p. 118/.

In Sweden, the system for classifying enterprises as small is similar to the French one, but there are also indicators such as: stages of growth, industry affiliation, geographic scope of activity, specific characteristics of owners and managers (women entrepreneurs, foreigners), types of problems specific to the enterprise .

In Germany, there is no specific concept of small business, but according to the classification of the Federal Ministry of Economy, small businesses are those with up to 49 employees and an annual turnover of less than 1 million marks. Small and medium-sized firms are firms that are managed by legally independent owners who are directly involved in production, who fully assume economic risk and finance their activities, as a rule, without borrowing funds /15, p. 120/.

The economies of countries such as Germany, the USA and others are largely based on small businesses. The majority of them are small enterprises employing no more than 20 people. The scale of development of small businesses in foreign countries is presented in Table 1.

Table 1 - Scale of development of small businesses in foreign countries

The efficiency of small businesses in Germany is slightly higher than in the USA and Japan. Here, 12.3% of large enterprises and 34% of the workers employed by them account for only 52.6% of national income. In addition, 2/3 of jobs are created through small businesses. At the same time, the number of employees in small businesses, as well as the volume of production, is growing slightly, and in some industries it is almost unchanged. Therefore, the number of small businesses is growing.

But, of course, small businesses arise and fall apart for many reasons. For example, in Germany in 1990, more than 14,500 small enterprises failed, and 40% of them lasted no more than 5 years. The share of bankruptcies among small businesses is always higher, because by taking risks, the entrepreneur decides complex problem competitiveness of manufactured products. After all, the initial cost puts the founders of the company at a disadvantage compared to the existing company. A newcomer needs to carry out his work at higher costs at the very beginning than an entrepreneur of an existing company. Therefore, a start-up company always has a higher cost of production. Most common reasons bankruptcy of small enterprises is a failure in the sales of products, as well as insufficient competence and lack of experience.

But still, in spite of everything, the number of newly created firms exceeds the number of liquidated ones, which indicates an absolute increase in the number of small and medium-sized businesses in the economy. Moreover, it is quite important that often a small enterprise does not go bankrupt completely, but is only bought out by a larger company or becomes one itself.

According to a survey of small business owners in Germany, 55% have no plans to expand, 35% are developing plans for slow sustainable growth, and only 10% - rapid development through production new products or entering new markets, which indicates a desire to maintain its status quo, apparently satisfying its owners /8, p. 321/.

In the 1980s, there was a trend toward an increase in the number of small businesses in Germany. Therefore, it is legitimate to assert that in these years, simultaneously with the strengthening of the positions of the top of monopoly capital in the economies of Western countries, there has been a process of increasing importance of small and medium-sized firms in a number of areas of both the material and non-material sphere of production.

In general, in the 70s-80s, a trend first emerged, and then became even more obvious, in which the share of the largest companies in product output, investments, turnover and other indicators of many industries remained stable or even decreased slightly. A balanced state has been established between small and medium-sized businesses. This time period can be considered the finest hour of small business, as fast, flexible, innovative adaptation becomes increasingly important for entrepreneurship internal environment and external relationships of firms to the increasing uncertainty of the economic environment.

Entrepreneurs are increasingly aware of the need to use not only the advantages of specialization, the special atmosphere of creativity and interest that traditionally prevails in small firms, but also the opportunities that open up through industrial cooperation: economies of scale, joint research and development, risk sharing.

The big advantage of small businesses is that many of them have proven to be more adaptable than large companies, to the conditions of development in periods of crisis for the Western economy. Large firms do not react so sensitively and quickly to any fluctuations or changes in the economy. It is no coincidence that in the politics of the government of Germany, the USA and many other developed capitalist countries, assistance to small businesses occupies a special place /8, p. 408/.

Small enterprises have become a kind of indicator of the general state of affairs in the economy. Small enterprises react most sensitively to changes in economic conditions, a fall or increase in the rate of profit in sectors of the economy. The wave of ruin or the formation of new companies originates, first of all, in the non-monopolized sector and only later, having gained strength, reaches larger firms, affecting their activities.

In conditions of deteriorating reproduction, large companies find an “outlet” in the form of capital exports. Small firms, as a rule, do not have this opportunity. This forces them to intensively reconsider their production and marketing activities in order to survive. Those of them who managed to adapt in the conditions of the 70s and early 80s survived, others simply went bankrupt. However, in turn, the development of small enterprises in overcoming this crisis served as an important means of improving the economy.

2.2 Small business in Russia: problems of formation and development prospects

Having examined the world experience of organizing small businesses, let us move on to the question of what conditions are necessary for the development of small businesses in Russia. Of course, it is naive to assume that for a country of this size small business can become the basis of the economy: in Russian conditions it can only become a connecting link that would ensure the uninterrupted operation of large industrial enterprises.

Therefore, first you need to identify those industries and areas of the economy in which small businesses play a decisive role.

Firstly, this is the entire service sector, including technical services, including repair and Maintenance machinery and equipment; consulting services; consumer services for the population.

Secondly - trade and purchasing operations, as well as intermediary activities / 13, p. 72/.

Therefore, one of the decisive conditions for deepening the economic reforms being carried out in Russia, which can lead the country out of the crisis, ensure the weakening of monopolism, and achieve the effective functioning of production and the service sector, is the development of small businesses. This sector of the economy creates the necessary atmosphere of competition, is able to quickly respond to any changes in market conditions, fill emerging niches in the consumer sphere, creates additional jobs, and is the main source of the formation of the middle class, i.e. expands the social base of the reforms being carried out.

It should be noted that the rapid growth of small enterprises observed before 1992 slowed down sharply in 1993. And now in Russia less than 1 million people are employed in small private businesses. The number of employees and the volume of products (work, services) produced by small enterprises by economic sector in 2006 are presented in Appendix A.

The data presented allow us to conclude that Russia has great reserves for the growth of small businesses. The development of any form of entrepreneurship depends on two conditions: the internal economic situation in the country as a whole and its regions and the ability of a particular entrepreneur to use the rights given to him to realize his economic goals.

In 1996, a massive program was carried out in Russia to support and develop small businesses. This is a set of measures developed by the government and supported at all levels. The total amount of funding for the Program in 1996 amounted to 883.35 billion rubles /9, p. 75/.

To implement the Program, funds from banks and international financial organizations, financial resources through technical and advisory assistance. The priority protected items for spending funds on the implementation of the Program activities were: development of investment activities in the field of small businesses, creation of new jobs and the formation of an integrated infrastructure to support small businesses.

A significant part of all expenses was supposed to be directed to the creation of guarantee mechanisms for small businesses, the development of leasing, the formation and development of small business infrastructure, and support for the most effective types of production activities, scientific, methodological and personnel support for the program.

In conditions of inflation, tax instability, lack of a market for raw materials and materials, budding entrepreneurs, having felt the taste of “easy money”, quickly migrated to the sphere of street-tent trading, speculation, and went into other commercial structures. The sources of goods for trade included import purchases, shuttle flights to developing countries, and goods from government trade, including food.

By evading taxation and not investing any funds in premises, equipment, or trade culture, many businessmen received favorable opportunities for enrichment. Therefore, the idea of ​​entrepreneurship as something bad and hostile, and of an entrepreneur as a speculator, has not been eradicated in the mass consciousness /11, p. 121/.

The loss of administrative control, economic chaos and legislative confusion have led to the fact that law-abiding entrepreneurs organizing businesses in the manufacturing sector find themselves in an extremely difficult situation, incurring high costs, paying high taxes and being subject to state and non-state racketeering. Lack of a clear implementation mechanism government measures to support small businesses, difficulties in obtaining loans, industrial premises and material resources put small businesses at an unequal position with large ones. This led to a reduction in their growth and a focus primarily on trade, purchasing and intermediary activities.

Analysis of entrepreneurship development shows that the share of enterprises operating in the field of trade and intermediary services occupies a dominant position. In addition, there is a large number of enterprises registered as manufacturing or multi-purpose (production of consumer goods, provision of various services), but nevertheless engaged in trade and intermediary activities as their main activity.

High taxes, ever-increasing rent for premises and equipment, lack of stock risk capital - all this makes it difficult to continue effective activities and forces the main efforts to be directed not to expanding production, but to the struggle for survival.

But the main reason for the reduction in the number of small enterprises is the low level of financial security of most small enterprises due to difficulties with the initial accumulation of capital, the inability to obtain loans on acceptable terms, and the inefficiency of the tax system. The development of small businesses in the field of material production is negatively impacted by the underdevelopment of production infrastructure, lack of specialized equipment, and weakness of the information base /12, p. 80/.

Another very important factor negative impact on small businesses - an ongoing deep decline in production. All this leads to the fact that only a part of registered small businesses are unable to begin actual production.

The problem of forming a financial base for the formation and

small business development. To do this, he must be provided with certain benefits. These may be tax benefits. But the tax policy pursued in Russia is not only ineffective, but economically dangerous. It goes against established practices in the world and modern global trends in economic development. Unjustifiably high taxation “kills” small businesses in Russia (numerous taxes and fees often leave the enterprise with only 5-10% of the profit received).

The general direction of improving the tax system is to strengthen the stimulating role of taxes in the development of production. It is necessary to exempt small enterprises from taxes on investments and imported technologies. And, of course, we need tax benefits for the period of formation of a small enterprise.

The need for a differentiated tax approach to enterprises of different profiles is absolutely obvious. Lower tax rates should be applied to the most important, priority sectors.

Another problem, not so much economic as administrative, is the bureaucracy of the Russian state apparatus. This problem is not discussed at any level and not a single program provides for measures to combat bureaucratic lawlessness in the Russian Federation.

At the level of the central government, a huge number of decisions are made to support entrepreneurship, but no one fights the fact that anyone who wants to start a business must spend a lot of time and money just to obtain all kinds of certificates and permits from the local government system. This is what scares many people when they take the first steps towards establishing their own enterprise. And more good ideas perishes precisely in the “corridors of power”, never receiving the “go-ahead” for further development.

Naturally, bureaucracy is closely related to bribery. Therefore, government officials in the center must fight arbitrariness in the constituent entities of the Russian Federation, because the subjects themselves will continue this policy. This is beneficial to them, because it is a way to completely destroy people who are not pleasing to the authorities and, of course, a big piece in the pockets of government officials.

To date, only the very first steps have been taken in legal and organizational support formation of small business as a special sector of the Russian economy. There is no effective system for stimulating the formation of small enterprises, just as there is no economic mechanism for supporting them. The state program for the development of small enterprises has not been developed /13, p. 302/.

According to the general opinion of economists, a set of priority measures for the development of small business in the Russian Federation should be carried out in the following directions:

Regulatory;

Financial and credit;

Security;

Information technology;

Organizational;

Personnel and consulting support;

Foreign economic activity.

Also in state program the mechanisms of monetary, tax, budgetary, and pricing policy, material and technical supplies, a system of official guarantees that would ensure the creation of equal starting conditions in the development of entrepreneurial activity.

2.3 Regulation of small business in the Russian economy

The Russian state is taking measures to support small businesses.

The first step of the country's government aimed at developing small enterprises and creating for them necessary conditions activity was the Regulation on the Organization of Activities of a Small State-Owned Enterprise (1988), adopted by the Commission for Improving the Economic Mechanism, which provides for a simplified procedure for the creation of small enterprises by state-owned enterprises and organizations.

State enterprises and executive committees of local Soviets responded enthusiastically to this step. Unions of small enterprises and their international centers began to intensively form throughout the country.

The next step is the Resolution of the USSR Council of Ministers “On measures for the creation and development of small enterprises” (1990). This government decree, in comparison with the Regulations on Small Enterprises, has already seen significant progress: the status of a small enterprise extends to enterprises of all forms of ownership, and provides for the adoption of government support measures - such as tax breaks, logistics, and the creation of targeted financial funds. Citizens are allowed to create enterprises using hired labor; it is envisaged to form governing bodies that will assist in the development of small businesses /10, p. 115/.

However, in the RSFSR Law “On Enterprises and Entrepreneurial Activities” (December 25, 1990), adopted following this resolution, concepts such as small enterprise and cooperative were omitted. These concepts are also absent from the Law “On Cooperation”, adopted in 1991.

Resolution of the Council of Ministers of the RSFSR No. 406 of June 18, 1991 “On measures to support and develop small enterprises in the RSFSR” provided for a number of measures aimed at supporting the development of small business, but they were clearly insufficient. By Government Decree No. 268 of April 1, 1993, the Fund for the Support of Entrepreneurship and Competition Development was formed, and on May 11, 1993, another Government Decree No. 446 “On priority tasks for the development and state support of small businesses in the Russian Federation” was signed.

The next important step was the adoption of a federal program to support small businesses in Russia on the basis of Decree of the Government of the Russian Federation No. 409 of April 29, 1994 “On measures for state support of small businesses in the Russian Federation for 1994-1995.”

The next organizational step of the government was the formation of the Committee for the Support of Small Enterprises and Entrepreneurship. At the initial stage of development of small enterprises, this was a timely action, but the Committee did not live up to the hopes placed on it. It was replaced by the State Committee for Antimonopoly Policy, which was soon abolished. At the same time, the functions of supporting entrepreneurship were transferred to the State Committee of the Russian Federation for Industrial Policy, created on the basis of the liquidated Ministry of Industry. Each department has a division responsible for solving problems of entrepreneurship (in the Ministry of Economy, the Ministry of Finance, the Ministry of Labor of Russia), but at the same time the function of coordinating activities is completely lost government agencies department for supporting entrepreneurship and shaping public policy in this area. To organize constant coordination of positions, the Entrepreneurship Council under the President of the USSR was formed at one time. After the abolition of this body, its leaders and entrepreneurs moved to the Entrepreneurship Council under the President of Russia. In September 1992, it was liquidated and replaced by the Industrial Policy Council /9, p. 77/.

Finally, on May 30, 1993, government decree No. 510 was issued on the formation of the Entrepreneurship Development Council under the Government of the Russian Federation, the main objectives of which are:

Promoting the creation of conditions conducive to the involvement of entrepreneurs in the process of implementing economic reforms;

Participation in the preparation of draft laws and other regulations;

Consolidation of efforts of Russian business circles to develop entrepreneurship.

Now every ministry and department has a department that is responsible for small businesses.

In order to ensure clearer interaction between all branches of government, both at the federal level and at the level of subjects of federal and regional authorities and management, with public business organizations, in June 1995, by Decree of the President of the Russian Federation, the State Committee of the Russian Federation for the Support and Development of Small Business was created.

The main task of government bodies is to coordinate all structures in this field of activity, develop proposals to assist small businesses, analyze and evaluate various small business development programs, including innovation and investment ones, organize and study new forms of entrepreneurship, develop recommendations for attracting foreign investments.

Great responsibility in carrying out these tasks falls on regional bodies, or so-called regional funds.

Executive authorities for work in the field of small business operate in more than 50 constituent entities of the Russian Federation. More than 70 regional authorities have created funds to support small businesses, as well as funds to support entrepreneurship and crafts /8, p. 177/.

In order to implement state policy for the development of small businesses, ministries, committees or departments have been formed in the governments (administrations) of the republics of Udmurtia, Ingushetia, Chuvashia, Stavropol Territory, Samara, Penza, Orenburg, Kirov, Nizhny Novgorod regions, Moscow and other constituent entities of the Russian Federation small business support. In the Irkutsk, Tambov, Vologda, Kaliningrad regions, the Komi Republic and other constituent entities of the Russian Federation, a decision was also made to form similar structures /9, p. 76/.

In 1995-1996 the system of state support for small enterprises began to be created more purposefully. Organs state power increased attention to the problems of institutional reforms aimed at accelerating the development of entrepreneurship. This is reflected in a number of legislative acts of the Russian Federation. Federal Law No. 88-FZ of June 14, 1995 “On state support for small businesses in the Russian Federation” was adopted. Guidelines for maintenance have been put into effect accounting and reporting and application of accounting registers for small businesses (Order of the Ministry of Finance No. 131 of December 22, 1995), the charter of the Federal Fund for the Support of Small Business was approved (Resolution of the Government of the Russian Federation No. 424 of April 12, 1996).

There have been some positive changes in the area financial and economic And information support Russian small business, the formation of its infrastructure.

Decree of the President of the Russian Federation No. 491 dated April 4, 1996 “On priority measures of state support for small businesses in the Russian Federation” was adopted. Stages of small business development in modern Russia are presented in Appendix B.

Almost started to work one system small business support, which includes the State Committee of the Russian Federation for the Support and Development of Small Business, the Federal Fund for Support of Small Business, regional funds and business support centers. Regional funds and centers have been formed by executive authorities of the constituent entities of the Russian Federation in 63 regions, in other regions their creation is in the process of completion. Many constituent entities of the Russian Federation have developed and are implementing regional programs support and development of small businesses. Financial support is provided to small businesses through specialized funds. Local tax incentives are being introduced and funds are being allocated from local budgets for the creation of small business infrastructure. Entrepreneurship support agencies, educational and business and information centers, business incubators, legal, auditing and consulting firms serving small businesses /9, p. 78/.

In order to create conditions for the development of entrepreneurship in the Russian Federation, Decree of the President of the Russian Federation of June 29, 1998 No. 730 “On measures to eliminate administrative barriers in the development of entrepreneurship” was adopted. This document provides for a reduction in the number of state bodies licensing business activities and full regulation of licensing activities. It is also recommended that the executive authorities of the constituent entities of the Russian Federation and local governments provide property for rent on a competitive basis, mainly to individual enterprises and small enterprises, the production of their own products is at least 75% of the total volume. Set a level for such enterprises rent and terms of payment by them utilities, as for budgetary organizations. Provide such enterprises with installment plans when paying for state and municipal property acquired through privatization.

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With the beginning of the development of entrepreneurial activity in Russia related to cooperative activities, privatization, and the development of small businesses, entrepreneurship statistics began to form. Its main object is an enterprise or an individual individual which independently carries out its activities.

The objectives of statistics in the field of entrepreneurial activity are to analyze the activities of registered and actually operating business entities, their distribution by type of activity, organizational forms, sizes, where both indicators of the number of employees and the volume of output can act as drapery indicators.

Statistical information on business activities is based on a certain system of information sources, which includes lists of past state registration commercial organizations, individual entrepreneurs, farms.

Statistical analysis will help us study more deeply the structure, development and formation of small businesses in the global economic economy.

In February 2012, Rosstat published preliminary results of a comprehensive survey of small and medium-sized enterprises (SMEs). For the first time, data has been obtained on the number of actually operating micro, small and medium-sized enterprises and individual entrepreneurs (IEs). It turned out that it is significantly lower than the number of formally registered SMEs- by almost 1.5 million units (Table 1).

Table 1. - Key figures on statistics of small and medium-sized businesses in Russia, according to preliminary results of continuous observation by Rosstat in 2011.

Number of enterprises employees Individual entrepreneurs Micro-enterprises (legal entities) Small enterprises (legal entities) Medium-sized enterprises (legal entities) SMEs, total Number of registered, units 2.9 million 1.4 million 229 thousand .25.7 thousand 4.6 million Number of employees, units 1.9 million 1 million 227 thousand 25.7 thousand 3.2 million Number of employees, people 5.3 million 3.9 million 7.2 million 2.6 million 19 million *Revenue, rub. 4.5 trillion 5.7 trillion 13.3 trillion 7.3 trillion 30.8 trillion

For comparison, we present key indicators SME sector in Russia and some EU countries, which we consider in Table 2.

small business entrepreneurship russia

Table 2. - Main indicators of the SME sector: Russian Federation and selected countries European Union, 2010

Some EU countries Russia Germany France Italy Great Britain Poland Netherlands Estonia Number of SMEs 3.2 million 1.9 million 2.6 million 3.8 million 1.7 million 1.6 million 0.6 million 0.05 million Employment in SMEs, people 19 million 13.6 million 8.8 million 12.3 million 9.8 million 5.9 million 3.6 million 0.3 million Revenue, trillion. EuroRevenue of the SME sector 30.8 trillion. R.Eq 0.8 tr.eur 2.21.91.92.20.50.80.02

The table shows that Russia has an advantage compared to other countries in terms of the number and employment of SMEs. This characterizes our country as a developing country striving for economic growth.

The basic law of Russia, which determines the legislative framework for the activities of small enterprises, is the law “On the development of small and medium-sized businesses in the Russian Federation” dated July 24, 2007 No. 209-FZ. It sets limits for the average number of employees for small enterprises: up to one hundred people inclusive. Among small enterprises, micro enterprises stand out - up to fifteen people. In addition, a limit is established on the share of participation of government agencies in the authorized capital of 25%.

Average size of companies: a small enterprise employs, on average, 32 people, a micro enterprise - 4 people, a medium enterprise - 101 people. The annual revenue of a small enterprise, on average, is about 60 million rubles, a micro enterprise - 5.6 million rubles, and a medium enterprise - almost 283 million rubles.

The highest average annual revenue is almost 500 million rubles. per enterprise - for individual entrepreneurs, which, based on the number of employees, can be classified as medium-sized enterprises, and the lowest is 1.4 million rubles. - for individual entrepreneurs with the scale of a micro enterprise, which employs, on average, only 2 employees.

The vast majority of existing MP-legal. 85.9% of individuals are micro enterprises with up to 15 employees. It is these small companies that provide every third workplace and 43% of the revenue of the entire SME sector.

Almost all individual entrepreneurs - 99.9% - fall within the SME sector. But about 100 individual entrepreneurs can actually be classified as large enterprises in terms of the number of employees - they have from 251 to 800 employees. Approximately 40% of individual entrepreneurs worked in 2010 as employees from other individual entrepreneurs or in other companies.

Important for considering trends in the development of small businesses is to assess the share of small enterprises in industries National economy our country

Small businesses currently specialize in five main activities.

The first type is manufacturing industries, to which

There are enterprises producing food products, producing textile and clothing products, leather goods, wood products, publishing and printing activities, enterprises in the oil, chemical, metallurgical, engineering industries, as well as other similar industries.

This type of economic activity as construction includes small enterprises conducting new construction, reconstruction, major and current repairs of buildings and structures, including individual construction and repairs according to public orders.

The next type of economic activity is wholesale and retail trade, repair of vehicles, motorcycles, household products and personal items. In the future, this type of activity will be briefly called trade.

Small transport and communications enterprises include enterprises of land, water, air transport, as well as all types of telecommunications, postal and courier enterprises.

The scope of economic activity related to real estate transactions includes not only various real estate transactions, rental and related services, but also the rental of machinery and equipment without an operator and the rental of household products and personal items, as well as a number of ancillary services .

The industry structure of Russian small businesses remains the same - trade and repair of vehicles and household products (38%), operations in real estate and services (21%), and construction (11%) are in the lead. The share of SMEs-legal entities in the field of mining, production and distribution of electricity, gas and water is quite large (11%).

Figure 2.1.

The number of the main and largest segment of small business - trade and repair of household products - decreased by 2.6 thousand enterprises, like most other small business sectors. The growth in the number of small businesses in the 1st quarter of 2012 was mainly due to 8 thousand new enterprises in the field of real estate and related services and 3.5 thousand new housing and communal services enterprises, which were most likely created by formal fragmentation existing enterprises to optimize taxation.

Let's look at the birth and death rates of small businesses in 2012.

Figure 2.2.

According to Rosstat for the 1st quarter of 2012, the birth rate of small enterprises (the number of new enterprises per 1 thousand existing ones) is 22.3, which is 0.6 enterprises less than in 2011. And the mortality rate of small enterprises (the number of officially closed ones per 1 thousand existing ones) is 21.4, which is 5.1 enterprises more than in 2011. As can be seen from the graph of birth and death rates for small businesses (2012 based on the 1st quarter), a critical moment will soon come for small businesses when more businesses will close than open.

Thus, if the trend of the 1st quarter of 2012 regarding the birth and death of small businesses in 2012 continues, then no efforts to divide and merge housing and communal services enterprises will cover the reduction in the number of small businesses.

Another good news is that there are 15% more people employed in small businesses than last year (6.15 million people compared to 5.262 million). If the number of small businesses, except for housing and communal services and real estate, is declining, where does this growth of almost 800 thousand workers in small businesses come from? This increase could well have occurred due to the emergence of “small businesses” in the housing and communal services and real estate sectors.

As for employment in the SME sector by industry - by main type of activity of actually operating enterprises and individual entrepreneurs, among SMEs

legal most jobs are provided by trade and repair enterprises (25%), real estate operations (21%), mining, production and distribution of water, electricity and gas (19%), as well as construction companies(13%). Agricultural enterprises provide 7% of all jobs.

Among individual entrepreneurs, compared to enterprises, even more workers are employed in the field of trade, repairs and services - 57% of all jobs. The second and much smaller share of jobs - 9% - is noted in the field of transport and communications, 9% - in the field of mining, manufacturing, production and distribution of electricity, gas and water. 7% of all jobs are accounted for by individual entrepreneurs carrying out operations with real estate and individual entrepreneurs in agriculture.

We can conclude that to seriously talk about small business in Russia is somehow significant factor its development is still early.

We have 238 thousand enterprises in 1 quarter. 2012, in the United States for comparison, in 2011 there were more than 26 million. But our country is not standing still and is developing at a rapid pace compared to some EU countries. Over the past 3 years, 124.5 billion rubles have been allocated to support small and medium-sized businesses in Russia, and in 2013-2015 it is planned to allocate 67.8 billion rubles from the federal budget to the regions. We hope that in a few years Russia will take its place in the world economy

This article presents the specifics of small businesses in foreign practice. Definitions of the concepts “entrepreneurship” and “small business” are given. Also, the article reflects the main aspects, highlights the role and significance, considers the experience of supporting and ways of developing small businesses in foreign countries.

• Socio-psychological phenomenon of leadership activity
• Problems of poverty and social justice in the Russian Federation
• Living wage in the system of indicators of the standard of living of the population

The development of small business in Russia is one of the key areas for the development of the country’s economy as a whole. But, unfortunately, it is inevitably accompanied by such problems as lack of funding, corruption, instability in taxation and others. In this regard, it is important to consider foreign practice state support and taxation of small businesses, the experience of introducing which will be able to bring Russian small businesses to a new qualitative level.

First of all, let's look at what entrepreneurship and small business are. So, entrepreneurship, entrepreneurial activity is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in the manner prescribed by law.

Types of business activities are classified:

• according to the form of ownership on the basis of which business activity is carried out: private, public, municipal;
• by number of participants: individual, collective;
• by nature of activity: production of goods, provision of services, performance of work and etc. .

Small business is a sector of the economy that is determined by the activities of small businesses in the market for goods, works and services. A small business entity is a small enterprise.

As world practice shows, the main indicator that allows economic entities to be recognized as small enterprises is the number of employees for a certain period of time. Along with this indicator, criteria such as the annual turnover of the enterprise, the value of its assets, and the size of the authorized capital are also used.

In the Russian Federation, small businesses are usually classified as enterprises with a limited number of employees: in industry and construction - up to 100 people; in scientific, technical and agricultural enterprises - up to 60 people; for organizations wholesale trade– no more than 50 people; retail– up to 30 people

In different countries, the corresponding indicators are different: for example, in Europe the limit for a small company is 300 employees, and in the USA it is even 500. .

• number of employed workers up to 50 people;
• annual turnover less than 4 million euros;
• balance amount is less than 2 million euros.

IN THE USA federal law about small things business It is established that a small company is a company with one or more owners, with the number of employees not exceeding 500 people, assets not exceeding $5 million and annual profit not exceeding $2 million, and also that enterprises are considered small , managed by independent owners and not occupying a dominant position in commodity markets. It should also be noted that here, as in many other countries, the sectoral structure of the enterprise also plays a role. Moreover, in some industries the number of employees plays a decisive role (manufacturing and mining industries), while in others it is the amount of turnover (construction, trade, services).

The small business sector represents the most extensive network of enterprises and individual entrepreneurs operating mainly in local markets and directly related to the mass consumer of goods and services. Together with the small size of small enterprises, their technological, production and management flexibility, this allows them to react sensitively and timely to changing market conditions. Small business is also an integral, objectively necessary element of any developed economic system, without which the economy and society as a whole cannot prosper and develop.

Small businesses in countries with developed market economies perform a number of important functions of both economic and social nature:
1. Small business creates competitive market relations, which always benefits consumers; Small businesses abroad stimulate the development of competition. Therefore, developed countries are implementing a policy to support small businesses, the main goal of which is to balance the interests of the state and business, provide optimal conditions for entrepreneurial activity, and increase the competitiveness of small businesses.

Small business is the basis for improving and developing the country and increasing the competitiveness of its economy. Huge transnational corporations need suppliers and prefer to work with small organizations, because many small suppliers guarantee competition among themselves for the volume of orders; if one of them fails, there will always be a replacement. Thus, small businesses in their entirety act as a reliable supplier of high-quality products for large businesses.

2. Responds promptly and flexibly to the market situation and consumer requests; The approximate lifespan of an MP is about 6 years. But the number of new enterprises exceeds the number of closed ones. All small businesses react quite quickly to external conditions and modify their final products, following demand, developing new products.

SEs in Japan are able to complete pilot production within a week, while in large enterprises it would take much longer. They also specialize in the production of final products, aimed mainly at local markets. These are mainly perishable foods, jewelry, clothing, shoes, etc. and so on.

3. Decentralized placement creates jobs regardless of the economic development of the territories;

4. Small businesses, as taxpayers, form a significant portion of contributions to budgets of all levels; In Germany, 65% are employed in legal small businesses work force, from here the budget receives approximately half of the taxes. In Hungary, the Czech Republic, Poland and other countries with economies in transition, it was precisely thanks to the development of small and medium-sized businesses that the decline in production lasted only a few years.

The activities of MPs in less developed areas of Western European countries are the basis of their entire social and economic life and a decisive prerequisite for their further economic development.

5. Small business supports creativity, crafts, trades and traditions of many peoples.

6. High “innovation”, i.e. discovery of innovations and/or their implementation. Foreign experience shows that the majority of all innovations are carried out in the field of small business, which contributes to scientific and technological progress.

Small and medium-sized businesses in most leading countries contributed to political and socio-economic stabilization, as well as:

• creation of the middle class (France, Great Britain, Belgium, Germany, Canada, Spain);
• overcoming the recession (Israel, USA);
• creating new markets (Mexico, Canada, Singapore, Japan);
• consistent implementation of reforms (China, Poland, Czech Republic, Hungary, Slovakia).

At the heart of any developed state, in addition to large corporations, there is also small business, as it is a massive, dynamic and flexible form of economic activity. It is in the small business sector that the bulk of national resources are concentrated, which are the breeding ground for medium and large businesses.

In terms of the number of small business enterprises in the world, the United States leads, followed by Japan, and then Italy, Great Britain, Germany, and France. For example, over 20 million companies operate in the USA. In the countries of the European Union there are 23 million firms (of which 4 million are small and medium-sized). Approximately 5 million firms are in European countries outside the European Union - Canada, Australia, New Zealand, Asia (excluding Japan), the Near and Middle East and Africa (Figure 1).

Figure 1. Number of small business enterprises and individual entrepreneurs in different countries

Let's consider the role of small businesses in foreign countries. Small business permeates all areas of the economy, even those in which at first glance there is a place only for large corporations.

Currently, developed countries such as Japan, the USA, EU countries, Southeast Asia and Latin America strive to create and maintain an economic climate that allows small businesses to grow and develop. Small business is given great attention, since its influence on various micro- and macroeconomic indicators is very great, such as GDP, demand for loans, state competitiveness, employment and other extremely important economic values ​​(Table 1).

Table 1. Main indicators of the role of small business in different countries (2015)

In European countries, according to data for 2015, trade predominates, followed by industry, transport and communications, and construction, as shown in Fig. 2.

In Asian countries (China, Taiwan, South Korea, Japan, Singapore), industry comes first, followed by Agriculture, trade, transport, construction (see Figure 3).

In SE, higher labor efficiency is noted; these entities meet the needs for scarce types of goods and services at lower costs based on the development of local sources (raw materials) and at the same time provide greater employment. They increase revenues to municipal budgets, stimulate scientific and technical progress, and perform other important functions for the economy. On modern stage The increasing role of small businesses in the economy of Germany, the USA and other developed countries is not an accident, but a necessary pattern caused by the very course of history and the needs that arose in the process of development of productive forces and technologies.

In addition, the development of small business is seen as a powerful economic and social countermeasure against poverty and terrorism. In developing countries, small business is considered a decisive factor that can reduce the severity of social problems such as poverty and unemployment (India, Albania, Brazil). .

Developed countries have long realized the colossal role of small businesses in their economies and provide finely thought-out support for small businesses. In the Russian Federation, small businesses account for about 22% of GDP. Therefore, the main role in supporting small businesses is currently assigned to the state. For comparison: in the countries of the European Union, the USA, and Japan, this figure is about 60% of GDP (see Fig. 4).

Figure 4. Share of small businesses in foreign countries as a share of GDP, %

The goals of supporting small businesses are to find the optimal balance between the interests of society, business and the state. An important task of such a policy is to give it an investment orientation. Investments are distributed unevenly across economic sectors, depending on the goals of government policy.

Government support is a decisive factor in the development of entrepreneurship in industrialized countries. Almost all developed countries with market economies use various methods and forms of administrative, legal and economic support: the creation of government structures in charge of the affairs of small and medium-sized enterprises; small business financial assistance programs; tax benefits for small businesses; government assistance in obtaining orders for small firms; providing management and technical assistance; antimonopoly regulation.

The incentive mechanism includes, first of all, legislative acts that ensure the development and implementation of credit programs, direct and guaranteed loans, preferential subsidies, tax breaks and other forms of financial and economic support. Both in the sphere of production itself, and in creating a system of training and retraining of personnel. An equally important area was the provision of consulting services and information support to enterprises.

In all foreign countries with normally developed market economies, there is strong government support for small businesses. For example, in Germany, subsidies for small businesses amount to about 4 billion euros annually. In the US Congress, two committees deal with small business issues. It is led by the Small Business Administration. There are regional offices of 30-40 people in each state. The Administration's goal is to support small businesses at the state level. In Japan, where the number of small enterprises is especially high, those that cannot develop in a market economy without government assistance are specially identified.

The efficiency of MP in Germany is slightly higher than in the USA and Japan. Here, 12.3% of large enterprises and 34% of the workers employed by them account for only 52.6% of national income. In addition, 2/3 of jobs are created through small businesses, so the number of small businesses is growing.

Economically developed countries support small businesses both with money and with various benefits in the field of tax policy. State tax policy is a stimulating factor in the development of small businesses, the essence of which is a gradual reduction in marginal tax rates and a reduction in the progressiveness of taxation with a fairly narrow tax base and a wide scope of application of tax benefits. Reducing the tax rate depending on the size of the enterprise is one of the methods of taxation of small enterprises. For example, in the United States there are preferential tax rates on income up to $16 thousand, a 15 percent tax on the first $50 thousand and a 25 percent tax on the next $25 thousand. Above this amount, the maximum rate is 34%.

There are small business support measures aimed at solving problems arising from small company sizes through:

• facilitating access to new technologies (providing technology and economic information, consulting and training);
• facilitating access to capital markets (tax breaks, special depreciation rates, government investment subsidies, preferential lending in the form of financing the difference between market and preferential lending rates);
• introducing a cluster-network approach that promotes the development of business infrastructure.

Systems for supporting and developing small businesses in leading countries have entered the phase of renewal and self-regulation; in these countries, a system of banks, funds, innovation centers and science parks has been created that work for the development of small businesses.

Thus, the article examines the essence, role and some functional features of small businesses abroad. These data cannot be directly applied to the Russian economy; with its peculiarities and subtleties, such a model will not be viable. But you can learn a lot of experience that will allow you to create and successfully develop a small business, adjusted to reality Russian economy. In the current geopolitical situation, or rather the foreign policy of sanctions and the Russian policy of import substitution, it is necessary to consider foreign public policy support for small businesses and try to implement the best of its practices in the national economy.

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