скачать PDF
Authors : 1. Andrey L. Belousov,
PhD (Economics), Associate Professor of the Department of Legal Regulation of Economic Activity
Financial University under the Government of the Russian Federation
Audit of support measures for small and medium-sized businesses
Objective: to study the main problems of an institutional and legal nature that hinder the effective implementation of measures to support small and medium-sized businesses; to formulate the main directions of changing legislation in this area on the basis of the results obtained.
Methods: analysis, synthesis, system approach, formal and legal methods.
Results: the author reveals the main mechanisms for supporting small and medium-sized businesses that are currently stipulated in the legislation. Based on the analysis of current trends in the development of small and medium-sized businesses, the key institutional and legal problems are formulated that prevent the effective implementation of measures to support small and medium-sized businesses. Among the key issues identified are: antitrust regulation, access of small and medium-sized businesses to the public procurement system, and taxation. Based on the results obtained, specific proposals were made to change the current legislation in this area.
Scientific novelty: on the basis of the identified main institutional and legal problems that hinder the effective implementation of measures to support small and medium-sized businesses, the main directions for changing the regulatory impact on business are formulated. The author suggests and justifies specific formulations that need to be included in the current regulatory legal acts in order to improve the investment climate and successfully implement measures to support small and medium-sized businesses.
Practical signific10.21202/1993-047X.14.2020.1.5-21ance: the results obtained can become a basis for development of normative legal acts aimed at amending the existing legislation and contribute to solving the most important problems in the sphere of support and development of small and medium-sized businesses.
Keywords :
Economics and national economy management; Small and medium-sized business; Small and medium-sized enterprises; Support measures; Antimonopoly regulation; Tax regulation
Bibliography :
1. Ruchkina G. F. Financial support as the key constituent in developing small and medium-sized businesses, Bankovskoe pravo, 2017, No. 5, pp. 7–12 (in Russ.).
2. Ershova I. V., Tarasenko O. A. Small and Medium-Sized Enterprises: Transformation of the Russian Crediting and Microfinancing System, Vestnik Permskogo universiteta. Yuridicheskie nauki, 2018, No. 1, pp. 99–124 (in Russ.). DOI: 10/17072/1995-4190-2018-398-99-124
3. Tarasenko O. A. Audit of measures for financial support of small and medium-sized businesses, Predprinimatel'skoe pravo, 2018, No. 2, pp. 38–46 (in Russ.).
4. Mokhov A. A. Cluster policy and support of small and medium-sized businesses, Predprinimatel'skoe pravo, 2018, No. 2, pp. 118–135 (in Russ.).
5. Belousov A. L. Issues of regulating special investment contracts, Constitution of the Russian Federation and modern law order, Moscow juridical week, Materialy XV Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Moscow, Prospekt, 2019, pp. 70–72 (in Russ.).
6. Belousov A. L. Stimulating business initiative in the aspect of special investment contracts implementation, Predprinimatel'skie initsiativy v proizvodstvennoi i pravovoi deyatel'nosti organizatsii: sbornik materialov kruglogo stola, Finansovyi universitet pri Pravitel'stve Rossiiskoi Federatsii, ed. A. V. Sharkova, Moscow, Dashkov i K, 2018, pp. 14–17 (in Russ.).
7. Kolosova T. O., Belousov A. L. Unplanned checks of the Russian Federal Antimonopoly Agency: how to ensuer balance of interests of the antimonopoly body and business, Preemstvennost' i novatsii v yuridicheskoi nauke, sbornik statei po itogam Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Ufa, Agentstvo mezhdunarodnykh issledovanii, 2018, pp. 59–63 (in Russ.).
8. Belousov A. L. Legal mechanisms of reducing taxation load in relation to small and medium-sized businesses, Rossiiskaya gosudarstvennost' i pravovaya sistema v XXI veke: tendentsii, protivorechiya i perspektivy razvitiya, mezhregional'naya nauchnoprakticheskaya konferentsiya uchenykh, aspirantov, studentov i praktikov, Astrakhanskii gosudarstvennyi tekhnicheskii universitet, Astrakhan, 2017, pp. 11–14 (in Russ.).
9. Belousov A. L. Issues of functioning of the institute of the Business Rights Commissioner in the Russian Federation, Upravlenie transformatsiei sotsial'no-ekonomicheskogo prostranstva territorii: tendentsii, problemy, perspektivy, materialy nauchnoprakticheskoi konferentsii, Vologda, Vologodskii filial RANKhiGS, 2018, pp. 64–69 (in Russ.).
10. Belousov A. L. Development of the real economy sector through introducing special investment contracts, In: Bystrov A. V., Volobuev N. A., Brykin A. V. et al. Problemy i perspektivy razvitiya promyshlennosti Rossii, Moscow, 2019, pp. 90–93 (in Russ.).
11. Belousov A. L. Issues of industrial complex development in the aspect of special investment contracts implementation, Upravlenie prostranstvennym razvitiem territorii: global'nye trendy i regional'nye prioritety, materialy nauchno-prakticheskoi konferentsii, Vologda, Vologodskii filial FGBOU VO "RANKhiGS pri prezidente RF", 2019, pp. 138–140 (in Russ.).
12. Andreev V. K. Corporation on developing small and medium-sized businesses as a development institution, Aktual'nye problemy rossiiskogo prava, 2016, No. 2, pp. 9–15 (in Russ.).
13. Vaipan V. A. Fundamentals, problems and new changes in legal regulation of the functioning of small and medium-sized businesses, Zhurnal predprinimatel'skogo i korporativnogo prava, 2016, No. 2, pp. 6–16 (in Russ.).
14. Yulova E. S. Developing financial-credit and other mechanisms of supporting small businesses and individual business initiatives, In: Ivanova S. A., Gorbacheva O. Yu., Grudtsyna L. Yu. Et al. Gosudarstvo i malyi biznes v Rossii: problemy garmonizatsii zakonodatel'stva i praktiki ego primeneniya, Moscow, 2019, pp. 83–98 (in Russ.).
15. Yulova E. S. Modern measures of state financial support of small and medium-sized businesses, Yuridicheskii i ekonomicheskii forum, mezhvuzovskii sbornik nauchnykh trudov, napisannyi po rezul'tatam kruglogo stola i konferentsii, Moscow, 2019, pp. 208–228 (in Russ.).
16. Erickcek George A., Mckinney Hannah “Small cities blues”: looking for growth factors in small and medium-sized cities, Economic Development Quarterly, 2006, No. 3, pp. 232–258.
17. Neitz B., Mittag M. Crowdinvesting: alternative financing option for small and medium-sized enterprises in Germany, Ministerstvo obrazovaniya i nauki Rossiiskoi Federatsii, Sankt-Peterburgskii gosudarstvennyi ekonomicheskii universitet; ed. A. N. Tsvetkov, Saint Petersburg, 2015, pp. 29–34.
18. Stahlmann M. Crowdinvesting als Finanzierungsalternative für deutsche Startups, Hamburg, 2013, Diplomica Verlag, pp. 25–32.
19. Nihat Aktas, Ingrid Bellettre, Jean-Gabriel Cousin. Capital Structure Decisions of French Very Small Businesses, Finance, 2011, Vol. 32, No. 1, pp. 43–73.
20. McConnell J. Katie, McFarland Christiana, Common Brett. Supporting entrepreneurs and small business, Center for Research & Innovation, 2011.
21. Chesnokova V. A., Gagai I. V. Problems of rendering state financial support to small and medium-sized businesses, Novaya nauka: Sovremennoe sostoyanie i puti razvitiya, 2017, Vol. 1, No. 3, pp. 171–173 (in Russ.).
22. Maslova T. S., Lalaeva A. A. State support of small and medium-sized businesses in Russia and abroad as an object of analysis, Bukhgalterskii uchet v byudzhetnykh i nekommercheskikh organizatsiyakh, 2018, No. 12 (444), pp. 24–33 (in Russ.).
23. Barkhatov V. I., Belova I. A. Interaction between the state with small and medium-sized businesses: taxation aspect, Ekonomicheskoe vozrozhdenie Rossii, 2016, No. 1 (47), pp. 160–166 (in Russ.).
24. Shegai M. I. Main directions of interaction between local authorities and small and medium-sized businesses, Problemy i perspektivy razvitiya sovremennogo obshchestva: ekonomika, upravlenie, pravo, 2016, pp. 407–409 (in Russ.).
25. Efimova N. A. Support of export-oriented small and medium-sized businesses: orientations of SMB corporation, Khronoekonomika, 2019, No. 3 (16), pp. 15–19 (in Russ.).
26. Kupriyanova L. M. Development of small business in Russia: the problem of the small innovation enterprises, Ekonomika. Biznes. Banki, 2013, No. 2, pp. 118–125.
27. Bugreev D. O. Financial analysis of small business enterprises, Contemporary Problems of Social Work, 2016, Vol. 2, No. 1 (5), pp. 28–35.
28. Mukhametova A. F., Bakhtina T. B. Support of small businesses, Nauchnye preobrazovaniya v epokhu globalizatsii, sbornik statei Mezhdunarodnoi nauchno-prakticheskoi konferentsii, Kurgan, 20 maya 2016 g., Ufa, Aeterna, pp. 194–197 (in Russ.).
29. Chubareva L. I. Efficiency of supporting small businesses and criteria for its estimation, Ekonomika promyshlennosti, 2008, No. 2 (41), pp. 102–111 (in Russ.).
30. Molchanov A. V. Preventive mechanism of regulating economic relations and administrative liability by the example of antimonopoly regulation, Publichnoe pravo segodnya, 2018, No. 3, pp. 56–60 (in Russ.).
31. Kudryavtsev K. A. Failures of the state in antimonopoly regulation, Sovremennaya konkurentsiya, 2018, Vol. 12, No. 4–5 (70–71), pp. 5–17 (in Russ.).
Citation :
Belousov A. L. Audit of support measures for small and medium-sized businesses, Actual Problems of Economics and Law, 2020, Vol. 14, No. 1, pp. 5–21 (in Russ.). DOI: http://dx.doi.org/10.21202/1993-047X.14.2020.1.5-21
Type of article : The scientific article
Date of receipt of the article :
15.12.2019
Date of adoption of the print :
20.02.2020
Date of online accommodation :
25.03.2020
