Small business originated in the eastern part of the Mediterranean more than 40 centuries ago and is already the driving force of the economy for many countries. Small business - a business based on entrepreneurial activity small firms, small enterprises that are not formally members of associations.
According to Rosstat, the indicator of small business development in Russia of GDP is only 20%, while in the EU, the USA and China it exceeds 50%. Developing countries, unlike Russia, perceive small business as an integral part of the economy, thanks to which it has a chance to become a full participant in economic activity.
Foreign countries by all possible actions contribute to the development and maintenance of small business, while in Russia there is only a regulation of the rules for its conduct.
In this regard, the enterprises of our country are subject to crises in the activities of SMEs, which usually arise due to a lack of financial resources.
One of the key factors for the development of the crisis of a small enterprise can be inflation, under the influence of which depreciation occurs working capital companies. However, the crisis has positive sides, thanks to him, the company can get a chance to expand its business, new solutions are searched for and even a modification of the activity profile is possible.
The percentage of survival of enterprises in the market for more than three years leaves much to be desired. For comparison, we can take countries such as Russia - 0.03%, while abroad the situation is a little better, Norway - 6.15%, Finland - 6.65%, Spain - 8.39%, Greece - 12.6% . The question of why this happens is asked by many novice businessmen, but the answer is very simple: all business support programs are set up for a small format, and as soon as the enterprise begins to outgrow, a number of problems associated with the abolition of benefits immediately arise. At this stage, a small, barely established company has to compete on a par with the big business sharks. In addition, in developed countries, small business is not only a source of profit, but also helps to solve many socio-economic problems, be it unemployment, problems in the field of engineering and technology, the level of the middle class in the economy.
Microfinance organizations provide active support to small businesses abroad. Compared to banks, they have a more flexible structure, so customers can count on not only high-quality service, but also an individual approach. In addition, the microfinance industry already serves about 16 million people in developing countries and third world countries, which is actively supported by the UN and other non-profit organizations.
It seemed to the authors interesting idea analyze support for small businesses in developed economies such as the United States and Canada, as well as emerging economies on the example of Brazil and Argentina. Next, we will analyze the main problems of state policy in the field of supporting small businesses.
Figure 1 shows the main most problematic factors for doing business in 2013-2014. According to the figure, Canada and the USA have the most favorable climate for doing business. According to the World Competitiveness Report 2013-2014, the US ranked 5th and Canada 14th out of 148 countries in the competitiveness ranking. By comparison, Brazil ranked 56th and Argentina 104th.
Figure 1 - the most problematic factors for doing business
The authors of the report emphasize that countries with high indicators of national competitiveness, as a rule, provide a higher level of well-being for their citizens. The specific features of the functioning of small businesses include local character, focus on local consumers and the use of the necessary labor in the immediate vicinity of the area of their activities.
The Global Competitiveness Index is composed of 113 variables, all variables are combined into 12 benchmarks that measure national competitiveness (quality of institutions, infrastructure, macroeconomic stability, health and elementary education, higher education and vocational training, the efficiency of the market for goods and services, the efficiency of the labor market, the development financial market, level technological development, the size of the domestic market, the competitiveness of companies, innovation potential).
It is assumed that the Competitiveness Index should be used by states that seek to eliminate obstacles to economic development and competitiveness as a tool for analyzing problematic issues in their economic policies and developing strategies to achieve sustainable economic progress.
Let's look at each economy in more detail.
ARGENTINA
For this country, small and medium business is one of the main sources of GDP growth in the country, as it accounts for 37.5%. Small business is supported by the state not with the help of preferential taxation, as is done everywhere. In this country, tax rates are set depending on the activities carried out by the enterprise, although a special tax regime is established for small taxpayers.
Oddly enough, in Argentina, preference is given to small businesses that are primarily export-oriented. To support it, the ProArgentina program was created, which is aimed not at financing, but at assisting in moving to the markets of foreign countries. Support from the state is most clearly reflected in the creation of an infrastructure for the development of small businesses, preferential conditions for obtaining resources, technologies and developments, as well as in the training and advanced training of entrepreneurs. Another feature in the laws of Argentina was the fact that banks are required to provide small businesses with access to capital and securities markets.
Today, the country has a National Fund for the Development of Small and Medium Enterprises, with the help of which they have access to financing activities, both in the medium and long term (see Fig. 2 - access to financing). The State Guarantee Fund enables small businesses to get a loan without additional problems, and if it is taken from commercial banks, then part of the payment costs can be compensated.
Figure 2 - dynamics of changes in indicators of the most problematic factors for doing business in Argentina, 2009-2014
Since 2010, political instability in the country has been decreasing. After 2011, there has been a sharp decline in the inflation rate.
However, despite all the efforts of the state policy to promote the development of small businesses in the country, the number of small businesses is gradually declining. Tax rates are rising, and inefficient government bureaucracy has developed (see Chart 2).
In 2012, the Government of Canada set out a policy to create an enabling environment for attracting private and foreign investment, support for innovation (see Fig. 3), as well as ensuring full-fledged employment of the country's population.
Figure 3 - innovation score on a scale from 1 to 7 (where 1 is very poor, 7 is the best in the field)
According to Figure 3, the rate of innovation in Canada remains at a fairly high level.
In 2008, the Government carried out a policy aimed at developing innovations in the field of security science environment, natural resources and energy, healthcare and information technologies. The central function was to establish interaction between all participants in the process. This policy was mainly aimed at the development of small businesses, since the function of implementing this strategy fell on their shoulders. What's more, this strategy cuts off significant federal support for small businesses in Canada.
Innovation is actively supported by the Government of Canada through the formation of programs, centers, commissions and councils at the federal level.
Figure 4 - dynamics of changes in indicators of the most problematic factors for doing business in Canada, 2009-2014
It is worth noting that the corruption indicator for the period under review is equal to or slightly above zero. Crime and theft are also low. Tax rates are generally on a downward trend and access to finance is increasing (see Chart 4).
BRAZIL
Small business for this country is one of the main reasons for prosperity, since it is in this sector that 52% of the total employed population of the country works, which form about 20% of the country's GDP.
One of the most used tools for creating favorable conditions for small businesses is the taxation system. A feature of the taxation system in Brazil is the establishment of a single tax rate for small businesses. In addition, on January 1, 2012, a law was adopted, according to which 120 thousand br. reais raised the threshold for the possible gross income of enterprises engaged in the small business sector (by this moment it is 360 thousand br. reals).
Figure 5 - dynamics of changes in indicators of the most problematic factors for doing business in Brazil, 2009-2014
Figure 5 shows a decline in tax rates and tax regulation in general. However, at the same time, one can observe an increase in the indicator of bureaucracy and the complication of obtaining funding. However, during the period from 2008 to 2013, we can observe an improvement in the country's infrastructure.
Among other things, small business is supported by a number of divisions and departments, one of the functions of which is to create favorable conditions for doing business by means of involving enterprises in the Brazilian export of goods and services; increasing their competitiveness in the national market; facilitating the entry of goods and services into the international market. Figure 5 also shows that during the period under review, access to finance has risen sharply, but the indicator of ineffective governmental democracy has also risen sharply.
In the United States, most small and medium-sized enterprises are concentrated in the service sector, which indicates structural changes in the division of social labor. Another feature that played an important role in the development of entrepreneurship was the strengthening of the position of women, who, since the 1980s, actively began to open their own business, primarily in the service sector. Such activities are very relevant, since according to 2005 data, there were 7 million unemployed women, which is much higher than in 2009 (In February 2009, about 5.25 million people were unemployed women in the United States).
Small business in the United States includes small and medium-sized enterprises with a workforce of up to 500 people. Over the past 30 years, the number of small businesses has increased from 13 to 26 million, which once again confirms the relevance of business development. Since, as noted earlier, in this country, too, small business makes it possible to employ a huge number of not only the indigenous population, but also migrants. Thus, the United States considers support for small businesses much more global than other countries; here, a stable and actively developing small business supports the competitiveness of the country's economy as a whole.
Figure 6 - dynamics of changes in indicators of the most problematic factors for doing business in the USA, 2009-2014
As the experience of developed countries shows, small business plays a very important role in the economy, its development affects economic growth, the saturation of the market with goods of the required quality, the creation of new additional jobs, i.e. solves many urgent economic, social and other problems.
Small enterprises, as evidenced by the experience of Western countries, can play a significant role in achieving economic stability and the effective functioning of the country's economy.
Consider the positive experience of Germany in the development and functioning of small business.
The post-war West German economy was in a sorry state. The winners destroyed or dismantled a significant part of plants and factories, 2/3 of production capacities were idle, and agricultural land was withdrawn from economic circulation. In 1946 industrial production was about "/3 of the pre-war level, Agriculture was pushed back 30 years. Financial system was upset. The amount of money in circulation during the war years increased 5 times. Inflation reached 600% of the pre-war level.
The program for the restoration and development of the German economy was focused on the formation of the so-called social market economy, which would combine freedom of consumption, entrepreneurship (including small business), disposal of private property, freedom to conclude contracts, etc. with the active role of the state in economic life.
Professor L. Erhard was the main ideologist and architect of the economic revival. At the heart of his reform activities was the concept of "social market economy", which in its theoretical principles was close to the Keynesian theory of indirect regulation. The main elements of the theoretical model of the market economy were:
target setting -- a high level of well-being of all segments of the population;
the way to achieve the goal is free market competition and private enterprise;
the state plays an active role in creating the preconditions and conditions for competition.
The reform of the economy began with the streamlining of the monetary economy, the release of prices, as well as measures to stimulate entrepreneurial activity
The basis of production activity was small and medium-sized businesses, to which the state paid Special attention. The policy of the state was aimed at its all-round development. In 1953, more than half of all those employed in the country's economy already worked at enterprises with up to 500 employees.
The reforms gave a positive result in the shortest possible time. Within two years, the "black market" disappeared, the production of consumer goods doubled, there was almost no inflation, and a stable currency appeared.
The economic development of Germany in the late 1950s and 60s is called the "economic miracle", and the attention of the state to the problems of small business development played a significant role here.
In the 1970s, appeared on the basis of the association of national firms of individual countries transnational corporations actively developed various forms of cooperation with small and medium-sized businesses. The role of small and medium-sized businesses in the economy has steadily increased. Their share in GDP by the end of the 1980s. reached 50%, and the number of employed was about 2/3 of the economically active population.
Currently, in Germany, the programs for the development of small and medium-sized businesses are as follows:
- - the program "Concept for the development of scientific and technical policy in relation to small and medium-sized businesses";
- - the program "Stimulation of savings to start your own business."
The first program provides financing for small businesses in Germany, the second promotes the opening of your own business, the so-called "start-up" projects. A special state body - the Credit Recovery Council, reporting directly to the federal government - is designed to monitor the implementation of the above programs and provide mechanisms for their implementation. As part of the implementation of federal programs, business loans are provided on favorable terms.
Today, small business in Europe stimulates the development of competition, "forces" large companies introduce new technologies and improve production efficiency, the efficiency of the entire EU economy directly depends on the success of small and medium-sized businesses. Therefore, within the framework of the European Union, a policy is being implemented to support small businesses, the main objective which - balancing the interests of the state and business, providing optimal conditions for entrepreneurial activity, increasing the competitiveness of small businesses.
At present, the European Union's policy towards small and medium-sized enterprises (SMEs) is based on the so-called vertical and horizontal approach to solving the problems of their creation and operation.
The vertical approach is expressed in direct activities focused exclusively on SMEs. These activities are prepared and implemented by European Commission Directorate General XXIII (Business Policy, Commerce, Tourism and Social Economic Activity) in cooperation with the European Parliament, the Economic and Social Council, the representative organizations of SMEs in the EU bodies and other services of the EU Commission.
The horizontal approach is based on the protection of the interests of SMEs in other areas of EU action (such as policy in the field of research and technical developments, regional policy, international relationships etc.) and strengthening the position of SMEs in the relevant activity.
As you know, one of the main tasks of the European Union is the implementation of the principle of "social and economic merger", aimed at establishing equal opportunities for regions with different levels of development, as well as for different social groups. This principle implies that the less developed regions and less affluent segments of society in the EU should be supported first.
Considering the importance of SMEs for economic structure EU, it can be argued that the successful integration of the economy within the Union largely depends on the development of SMEs. Therefore, in addition to the importance of "macroeconomic" positions, one should remember the role of SMEs at the regional level, when small and medium-sized enterprises contribute to economic development and employment growth in less developed regions. For the successful development of SMEs, two lines should be optimally combined: macroeconomic (in terms of general policy) and microeconomic (entrepreneurial)2.
In order to become a normal market economy with a large number of business entities, a multiple increase in the number of small businesses working in the market is necessary. And here, according to the expert (Dean of the Faculty of Sociology of the Higher School of Economics) Alexander Chepurenko, it is very important to support start-ups, which, due to high risk and lack of credit history, banks prefer not to give loans. good support for development innovative projects business angels could be. In developed countries, the state actively cooperates with them, co-financing interesting projects. “These are large-scale programs. And until we reach such a level of development, no Skolkovo will help us,” the expert assures.
Prospects for the development of entrepreneurship, including small business, are directly determined by the possibilities of forming close cooperative ties between small and large enterprises. The experience of Western countries shows that in a normal market economy, the dominant part of small firms, one way or another, is in the sphere of interests of large ones. Small enterprises are covered by a system of cooperative ties with big business. Large corporations use the market and structural flexibility of small enterprises, their innovative capabilities. The cooperation of large enterprises with small firms helps corporations to quickly penetrate new markets, implement new technological solutions, quickly obtain important information, in other words, small enterprises act as an integral part of the production structure of large corporations.
In all countries, small and medium-sized businesses are currently one of the main employers and the main environment that gives birth to entrepreneurial talents.
In the United States, the development of small business assistance programs began during the Great Depression, when many people lost their jobs. In 1953, the US government created a specialized agency that provides technical and financial support to novice businessmen. In 1953, a federal agency was created in the United States - the US Small Business Administration, which to this day defends and protects the interests of small businesses at the government level. Moreover, the branches of this organization are located in all major cities, thus, the policy of supporting small businesses applies to all states, and not just to the main economic centers of the United States. The main tasks of the Small Business Administration and its branches:
- - assistance in obtaining a loan for business;
- - technical and informational support for small businesses in the USA;
- - provision of guarantees for business loans;
- - direct subsidizing and lending to small businesses at the expense of their own budget.
In the United States, a system of criteria is very clearly developed by which a small business is determined. These criteria depend on the type of activity of a small enterprise and the industry in which it operates. In some areas, the determining factor is the number of people working at the enterprise, in others - turnover and profit.
In addition to the Federal Agency, a special Advocacy Department has been created to comply with the legal legislation regarding small businesses, which defends the interests of business in court and Congress. The US authorities in their concept of economic development assign small business one of the main roles. In the reports of US government ministers, one and the same idea constantly slips that small business is an important lever for the recovery of the entire economy as a whole.
Also interesting is the foreign experience of small business, which began to actively develop in Spain in the seventies of the last century. Any citizen of the country can open a private enterprise within one day, providing a minimum number of documents. In this country, many programs have been created to help private businesses, the government of this country pays special attention to the development of knowledge-intensive and innovative technologies. Also, the Spanish government stimulates the emergence of various funds that provide comprehensive support to private entrepreneurship. The powerful scientific and technological breakthrough that Japan made after the end of the Second World War is also associated with the development of small business. Currently, small businesses produce about 40% industrial products this country. The Japanese government has adopted a number of laws that stimulate the development of private enterprises operating in the scientific and technical field and actively cooperating with large industrial corporations. Also, the Japanese authorities have organized training and consulting centers where a novice entrepreneur can get all the necessary legal information.
The experience of developing small business in Japan is also interesting, where, thanks to the successful development in the post-war years in the field of technical achievements and economic growth, the country entered the top three most developed countries in the world. This was facilitated by the huge state support for small business. The share of small business in the Japanese economy is about 40%, despite the presence in the country of a huge number of scientific companies and large concerns engaged in the production of cars, audio and video equipment and other technical products. It should be noted that only large organizations are engaged in the manufacture of high-tech products and the development of innovative technologies in Japan, while the country's small business is concentrated in the field of construction, light industry and the service sector. Therefore, the economic policy of Japan is aimed at the development of technical and high-tech production in small business.
Legislative acts on the regulation of business activities adopted by the Japanese government distinguish the status of small businesses and set the amount of benefits for them in accordance with the type of activity. A large number of legislative acts regulate antitrust activities in Japan.
The legislation of Japan carries out strict regulation of the market value of manufactured products, introducing restrictions on the amount of its increase / decrease. In the event that unconfirmed discounts are revealed or in the presence of speculative prices, small businesses are deprived of the right to carry out their activities. These actions apply to all businesses. The development of market mechanisms allows the Government of Japan to control the unconfirmed rise in prices and the occurrence of inflation. Given the above, we can conclude that in Japan there are good conditions for the development of small business.
Small businesses in Japan are regulated by the Small Business Administration, which is subordinate to the Ministry of foreign trade and industry in Japan. The Department of Small Enterprises is responsible for monitoring the implementation of antimonopoly legislation, ensuring state protection interests of small business in the country, limiting the control of business owners, determining the responsibility of customers and contractors when concluding contractual agreements between them.
In order to facilitate the procedures for obtaining loans by small businesses and the government of Japan, the Small and Medium Enterprises Insurance Corporation and Loan Guarantee Associations were established, similar to the creation of State Funds for the Development and Support of Small Businesses in China, the United States and other countries.
The Japanese government at all levels of government allocate subsidies at all stages of development of small businesses that are actively involved in the development of science-intensive and high-tech industries. The state allocates loans for them and assists in obtaining loans by providing guarantees and other types of credit guarantees. At the same time, with state support, specialists are trained in specially created centers and qualified advice is provided to entrepreneurs.
The main purposes for which subsidies, loans on special preferential terms and loans are provided include:
improvement and modernization of the production of science-intensive enterprises;
introduction of innovative technologies developed jointly with scientific institutions;
promoting the development of easy and Food Industry;
development and introduction of new types of products;
creation and development of new small businesses in regions of Japan with a poorly developed level of industry.
In general, it can be said that the development of small business in the West is proceeding at a faster pace, since the national authorities attach great importance to small businesses and provide them with support at the federal level. Small business in developed countries currently represents the middle class, which serves as the basis for stable economic development. Even the former developing countries, with the development of small and medium-sized businesses, have made a big economic breakthrough (Taiwan, Singapore, Indonesia, etc.). If we trace the pace of development of small enterprises in these countries, we can see the dependence of the development of the entire economy as a whole.
The development of small businesses is considered one of the measures aimed at leading the economy out of the crisis, including the global one.
According to research, in the United States, 70.2 million people are employed in small and medium-sized enterprises, in the EU countries - 68 million, in particular in Germany - 18.5 million, in Italy - 16.8 million, in France - 15, 2 million, in Japan - 39.5 million people. The share of small and medium-sized businesses in GDP is: in the UK - 50-54%, Germany - 50-53%, France - 55-62%, USA - 50-54%, Japan - 52-55%, Russia - 10-11 %.
In March 2003, German Economy Minister Wolfgang Klement announced that the German government was launching a program to support small and medium-sized businesses.
According to the norms adopted in the EU, a small enterprise is considered to be one that employs less than 100 people, medium - from 100 to 250 people, large - more than 250 people. The category "small and medium-sized enterprises" includes companies with an annual turnover of less than 40 million euros. At the same time, according to the French Ministry of Economy, the definition of "small and medium enterprises" corresponds to 99.8% of all enterprises registered in the country. The share of companies with more than 250 employees accounts for only 0.2% of French enterprises.
The attention with which France and Germany treat small and medium-sized businesses is understandable. The share of small and medium-sized enterprises in France's GDP is about 50%, in Germany this figure is even higher - 60% of GDP.
Authorities France started developing a broad program to support small businesses a few months earlier than the German ones. During 2008, the government carried out a broad campaign to attract citizens' capital to small and medium-sized businesses. The basis of this part of the government program was the support of the so-called fellow investment funds (Fonds d "investissement de proximite, FIP). These small financial organizations unite private investors, whose participation is calculated in small amounts - usually up to 10 thousand euros. Draft law on support for FIP, titled "Assistance to Economic Initiatives", was submitted to the French Parliament by Renaud Dutray on October 8, 2007. Since the beginning of March 2008, the law has entered into force, it, in particular, provides for a tax exemption on dividends of 25% of each contribution made to the FIP In addition, the law provides for a system of flexible discounts for lending by partner investment funds to new small and medium-sized companies.
Finally, the third measure by which the French government intends to support its small and medium-sized businesses is the training of qualified personnel, which are necessary for the management of enterprises. The head of the secretariat for small and medium-sized enterprises told the deputies of the French parliament that within ten years the government plans to allocate 300 million euros for the educational program.
AT Germany there are more than 3.3 million small businesses, which is about 90% of the total number of enterprises. Small businesses account for about 70% of jobs, they provide training for about 80% of all young professionals in the country, pay about 45% of turnover taxes, and carry out 30% of German exports. In 1999, they concentrated 46% of gross investment and formed 57% of Germany's GDP. Therefore, it is fair to consider small medium-sized entrepreneurs as a fundamental element of the German economy.
Among the problems that Kazakh small businesses face in their development, the most important place is occupied by financing problems. Difficulties in attracting capital are not only an entry barrier, but also a permanent barrier. Nevertheless, all industrialized countries help small businesses to solve the problem of access to sources of financing, using various levers (subsidies, direct and guaranteed loans, concessional loans, tax incentives, etc.).
Of paramount importance, for example in Germany, is the provision of direct and indirect financial assistance to small businesses:
Direct financial assistance, in terms of volume and variety of options, occupies one of the important places in the arsenal of economic levers. The following types of direct assistance are distinguished:
State investment allowances (subsidies). They are very rarely provided on a return basis. The planned volume of investments is taken as the basis for their calculation. Surcharges are non-taxable and apply on demand. Subsidies, by contrast, are taxed and granted at the discretion of the distributing authority;
Concessional lending. It is often used at the federal and regional levels. Preferential loans are called hidden financial assistance, since its amount represents the difference between the market and preferential lending rates (loan subsidy). Other types of it include guarantees of specialized banks for loans and equity participation of investment companies in the capital of small and medium-sized businesses, if these banks or companies and the amount of hidden assistance are financed by the state.
Allowances, subsidies and concessional loans, although important, are not decisive factors stimulating investment activity. Much depends on the yield, which is determined by the net proceeds from significant investments. Bonuses and subsidies cover, as a rule, only a small part of investment financing needs. In full, it is possible primarily through concessional loans, provided that small and medium-sized entrepreneurs applying for a loan are creditworthy. Although concessional loans only indirectly reduce the cost of investments, they provide stable financing for a significant part of the investor's project, rate, and do not reduce the liquidity of the enterprise at the initial stage. With this option, the financial burden is distributed over the entire payback period of the project more evenly than with financing on market terms.
Concessional lending in terms of the amount allocated to it financial resources is one of the most important instruments of state support for small and medium-sized businesses and at the same time the most marketable due to the relatively low subsidy component.
To relieve organs government controlled a number of functions to support small businesses have been transferred to some public institutions, in particular specialized banks, such as Creditanstalt für Wiederaufbau (KfW), as well as self-regulatory organizations private business, such as the chamber of artisans and commercial and industrial. As part of government programs subsidies for concessional lending is 3-10% of the loan amount. For KfW programs funded by own funds, lending rates are closer to market rates, i.e. the cost of loans is much higher compared to federal or land programs. The credit policy of the Kyrgyz Republic makes it possible to equalize the possibilities of small and large enterprises in refinancing loans.
Preferential lending to small businesses is carried out according to the same rules for all, i.е. no applicant is given preference and only creditworthiness is taken into account. Applications for loans are submitted to German commercial banks, they are also engaged in their issuance and further work with clients. Preferential lending conditions mean:
1. low interest rate for the entire loan term);
2. a long period of kerdit, often 10 years, and at least for the first 2 years the company is exempt from any payments);
3. the possibility of a return at any time (often without additional payments);
4. Equity financing (v"dstv KfV applies only to a certain part of the investment project, for example 50%. The rest of the project must be financed from the investor's own funds or other borrowed funds).
An application for a preferential loan is submitted before the start of the investment project, i.e. subsequent funding and debt swaps are not permitted.
Indirect assistance is implemented in providing small businesses financial resources and, in particular, tax incentives. With their help, the German government provides small businesses with opportunities for self-financing. The country distinguishes 2 large groups tax incentives: incentives for start-up firms during their formative years and permanent incentives for corporate income tax, capital gains tax, etc.
In the mid-1980s, there were a total of over 180 types of tax benefits in the country. Small and medium-sized entrepreneurs, within the framework of existing benefits, have the right to reduce their taxable income by the amount of reserve funds, from which funds are taken for the purchase of machinery and equipment. First of all, small and medium-sized entrepreneurs, whose annual profit does not exceed 2 million marks, pay taxes 50% less than large ones.
From January 1, 1990, the government exempted small producers from turnover tax, if it did not exceed 25,000 marks. In 1994 the rate was reduced income tax on the activities of artisans from 54 to 44%. Small enterprises with a turnover for the previous year of less than DM 20,000 are exempt from VAT. Special depreciation rates for investments in production;
For small businesses, preferential depreciation schemes are provided. Preferential terms of depreciation write-offs allow "mittelstand" to carry out innovation process and modernization of production. At the same time, the greatest benefits are provided to enterprises located in the eastern lands. According to some estimates, in Germany, depreciation write-offs account for 66% of all capital investments, income reinvestment - 27%, and external sources of financing - only 7%.
Great attention in Germany is paid to support for start-up entrepreneurs, who, starting their own business, often lack equity capital, they do not have much opportunity to resort to borrowing and little special knowledge.
In Germany, up to 40% of investments in the formation of enterprises can be financed without guarantees, especially interest-free for the first two years of soft loans issued for up to 20 years and exempt from repayment during the first 10 years (maximum amount of 1 million marks). Such financing replaces the equity capital of a start-up entrepreneur, and the state assumes the full risk of not returning it. Most of the missing capital can be obtained through special preferential so-called loans to start-up entrepreneurs. They are issued at 5% per annum for up to 20 years and cover a maximum of 50% of the cost of the investment project (the maximum amount is 1 million marks).
Equity participation of private investments of companies in the capital of new and existing small enterprises can be financed through state programs and KfV programs. The maximum size of the contributed share is 1.5 million marks for a period of up to 10 years. At the same time, investment companies are fully responsible for the risk.
In Germany, there are specialized guarantee banks that take the risk of not returning up to 80% of the loan or equity participation (no more than 1.5 million marks). This is important for those small businesses that have little or no ability to borrow. Up to 60% of the risk of a guarantee bank is covered by the federation and the states in whose territory the bank is located.
Both before and after the establishment of the enterprise, start-up entrepreneurs need the services of outside experts. And this is possible through special programs that are organized by consulting bureaus and private consulting firms aimed at providing consulting and information support budding entrepreneurs.
Over the past 10 years, Kazakhstan has made tangible progress in its transition to a market economy. It seems that Kazakhstan needs a decisive reform aimed at expanding the opportunities for small entrepreneurs for their own development. Of course, the experience of Germany in the field of promoting small and medium-sized businesses cannot be completely transferred to Russian soil - the structure of the economy, the legal context, the socio-psychological climate, traditions, etc. are too different. However, a comparison of this experience, used in all Western countries with a market economy, with domestic practice will serve as a guide for Russian reforms.
I would also like to point out the situation in Japan. In total, 39,506 thousand people are employed in small and medium-sized enterprises in Japan, which is 80.6% of the workforce. This sector produces 51.8% of all industrial output. It accounts for more than 62% of wholesale and 78.5% of retail turnover. The existence of such a wide layer of small enterprises has certain historical roots. For the first time in the post-war years, the US occupation administration dissolved the military-industrial concerns (zaibatsu), which were largely responsible for the militaristic ambitions of the Japanese Empire. The reluctance of a major American business feel in the future the breath in the back of the head of powerful Japanese competitors. Thus, only small and some medium-sized enterprises survived in the country, which escaped the ruthless robbery of fixed assets, which took place under the guise of a demonopolization slogan. In Japan, an acute commodity hunger instantly arose, which could only be satisfied by enterprises that did not require large initial capital and long construction periods. Therefore, the recovery of the economy was accompanied by the rapid growth of small and medium-sized firms. By the beginning of the 50s. there were already more than three million of them in Japan. small business played at that time another important role, absorbing a large number of labor force and thereby alleviating the severity of post-war unemployment.
Then, when the accelerated economic gallop more than once alternated with tedious marking time during the years of crises and depressions, small and medium-sized businesses retained their special place in the country's economy. In many ways, this was facilitated by the division of labor between large and small enterprises. An economic pyramid was erected in the country, within which a few industrial giants established themselves, as it were, on the shoulders of a huge number of small firms. Numerous chains of contracting and subcontracting relationships (Jap. "shitauke") stretched from the top of the pyramid to the bottom. A large firm gave orders for parts and components to a number of medium-sized firms, which in turn entrusted part of the work to smaller specialized subcontracting companies, which attracted the smallest enterprises to work.
The "shitauke" system was beneficial both for the giants, who were spared the need to deal with technological trifles, and for small businesses, which received a steady stream of "crumbs" from the table of large firms. A huge number of small enterprises gave rise to fierce competition for places in the "sitauke" chains and thus gave customers a guarantee of high quality, efficiency and low cost of contract deliveries. And now about 56% of all small and medium-sized enterprises in Japan are, to one degree or another, tied into a web of chains of subcontracting.
However, the "shitauke" system, for all its importance for the Japanese economy, by no means exhausts the purpose of small business. Much more important is the fact that due to its flexibility, plasticity, it is, as it were, the vanguard of the large forces of the advancing Japanese entrepreneurship. Studying the demand for goods and services and reacting with lightning speed to any changes in the market allow small specialized firms to stay at the very edge of the commercial attack. The high-risk venture business (trial introduction of new scientific and technical developments into production) is also represented almost exclusively by small and medium-sized firms.
The importance of small business has grown particularly tangibly in last years. As the market saturates and primary demand is met, a significant category of Japanese consumers lose interest in mass products. A unique product, produced in small batches or even piece by piece, comes to the fore. If they buy, for example, clothes, then those that no neighbor has, furniture - taking into account the specific architecture and design of a house built according to an individual project. Automobile? Only if its designers took into account your personal whims. Responding to the diversification of demand, many sectors of the country began to switch to small-scale production, which, naturally, shifted the focus in favor of small but well-equipped enterprises, moreover, from an environmental point of view, they turned out to be more advantageous than large plants.
However, bright prospects alone are not capable of ensuring the survival of small businesses in market conditions. Low creditworthiness, lack of first-class engineering and labor personnel due to the inability to provide them with salaries at the level of large enterprises, limited production capacity, pennies that can be afforded for R & D - all this keeps small and medium-sized enterprises constantly teetering on the brink of collapse.
But the situation in small business could have been even worse if the Japanese government had not come to the rescue. At the same time, it should be emphasized that such assistance should not be considered as charity in relation to the weak. Small business is an integral part of the Japanese economy, and the state of its health most directly affects the well-being of the entire economic body of the country.
Over the past three decades, a developed legal system has been introduced to encourage small businesses. The Law on Promoting the Modernization of Medium and Small Enterprises, the Law on the Management of Medium and Small Enterprises, the Law on the Organization of Cooperatives of Medium and Small Enterprises, and the Law on the Central Cooperative Bank for Trade and Industry have been adopted.
State aid to the small business goes through a variety of channels. The most painful issue in this area is the sources of funding. In addition to ordinary commercial banks, which are ready to provide loans and subsidies under certain guarantees, three special government bodies have been created to provide financial services to small enterprises. These are the Central Cooperative Bank for Trade and Industry, the State Small Enterprise Finance Corporation, and the People's Finance Corporation.
It is noteworthy that the country has also created relevant state structures on guaranteeing loans for small businesses and on their insurance. A special state corporation is ready to cover part of the damage to the creditor if the small entrepreneur is unable to repay the loan.
Another side of the state's financial policy is preferential taxation, which allows small entrepreneurs to reserve part of their profits. Special benefits are provided to those companies that work in areas that directly affect the stabilization and well-being of the life of the Japanese people. As of December 1991, the Cabinet of Ministers approved 52 sectors where modernization is most desirable. 43 of these sectors are considered to be in need of particularly urgent improvement in the "structure". Those small and medium-sized enterprises that deploy their activities in these industries receive considerable additional benefits in terms of financing and taxation. Special measures and structures are envisaged, based on the state budget, to assist small businesses in the implementation of promising scientific and technical developments, in the technical and technological re-equipment of small enterprises, in the training and retraining of personnel for small and medium-sized enterprises.
Significant assistance in improving management in small organizational forms is provided by chambers of commerce and industry and trade and industry councils, which have representatives in more than 3,300 cities and towns of the country.
The formation of small business in Russia, its functioning and survival are accompanied by certain difficulties. First of all, start-up entrepreneurs suffer from a lack of start-up capital, and banks often refuse them a loan, and if they do, then at increased interest and guarantees (guarantees).
To date, the main goal of allocating budgetary funds for financial support of small businesses should be to attract extrabudgetary resources and provide access to them for small businesses. This task can be solved by creating federal, regional and municipal guarantee funds (consisting of cash, securities, real estate and other assets formed by the budget), through which small business support structures could provide partial collateral for loans taken by small businesses in commercial banks. The operation of this mechanism solves both the task of ensuring a multiplier effect when using budget funds, and the task of increasing the number of small enterprises that meet the criteria of commercial banks in terms of the sufficiency and quality of loan collateral.
Another problem associated with a too high interest rate on a bank loan can be solved by partially compensating the interest rate at the expense of the budget. At the expense of allocated budgetary funds, banks must ensure compensation for their profitability when lending at a reduced interest rate acceptable to a small enterprise,
Recently, the government of the Leningrad Region established the Credit Security Agency as a structure designed to issue a guarantee agreement for small businesses against a loan received from a bank. The guarantee is provided not for the entire amount of the loan, but for its one third, taking into account the interest. Although credit risks persist, they are already less alarming in the presence of a guarantor of regional significance.
This small business support scheme is successfully implemented by state agencies in Finland (Finnvera) and France (Accocu- tion Europ. du Cautionnement Mutuel), whose activities are regulated by relevant laws. The Leningrad regional experiment can give impetus to the deployment of a budgetary credit support scheme in the regions, up to the creation of a federal-level agency with appropriate legislative support.
The budgetary efficiency of the regional state support of small business, in our opinion, should be manifested, firstly, in maintaining the funds allocated from the regional budget and, secondly, in increasing the importance of the small business sector in increasing the gross regional product and tax revenues to the budget system.
The federal government, shaping and implementing on a program basis effective system state support for small business, could "entrain" the regional authorities to create various forms of interaction between infrastructure facilities and support investment projects, the implementation of leasing schemes. Such interaction becomes an objective necessity in connection with significant differences in the socio-economic development of the constituent entities of the Russian Federation. In turn, the regional authorities can "entrain" the authorities local government in the development and implementation of municipal programs to support small businesses. The system of federal support, based on the goal, expected results and resource provision, complements the system of regional support, and the regional one - the system of municipal support for small business.
Ultimately, according to the level of development of small business and its importance in the socio-economic development of the country, the subject of the Russian Federation, municipality it will be possible to assess the budgetary efficiency of the authorities at all levels of government.
On the Ukrainian small businesses employ no more than 10% of the working-age population, while in developed countries this area is the main source of employment.
About 200,000 small enterprises operate in Ukraine with up to 50 employees, while at least 30% of these enterprises do not work (for comparison, in Poland the number of small and medium-sized enterprises (SMEs) is more than 2 million).
Particularly low rates of employment in SMEs are in Ternopil, Sumy, Cherkasy, and Vinnitsa regions. (about 4.5%). This indicator is significantly higher than the average for Ukraine only in Kyiv (about 15%), and, as a result, the lowest level of registered unemployment (0.9%).
Part of the balance sheet profit received by small businesses in the total volume of balance sheet profit in Ukraine as a whole is constantly decreasing. The proportion of unprofitable enterprises in the total volume of small enterprises is almost 40%, according to the UFS.
For further development of small business, it is necessary to take into account, take on review the problems and ways to improve foreign experience in the development of small business.
Consideration theoretical aspects small business, government support, development experience abroad will allow us to analyze the functioning of small enterprises in Kazakhstan.
After we have considered in detail the characteristics and features of small business in Russia, the experience of foreign countries will be of great interest to us. Against the background of the problems associated with small business in Russia, we have a lot to learn from our Western colleagues.
Small business in Europe is the basis of the social and economic development of the EU. There are over 20 million small and medium-sized enterprises in the European Union, which account for more than half of the total turnover and added value. The number of people employed in small business in Europe is about 70%. The largest number of small enterprises was created in trade, construction and the food industry. Small business in Europe stimulates the development of competition, "forces" large companies to introduce new technologies and improve production efficiency, the efficiency of the entire EU economy directly depends on the success of small and medium-sized businesses. Therefore, within the framework of the European Union, a policy is being implemented 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. State regulation small business in Europe is carried out through legislation, development and implementation of targeted programs of financial, technological, informational and personnel assistance to the development of small and medium-sized businesses. To stimulate the development of small businesses, new legal models (European Joint Stock Company, European Pool of Economic Interests) have been developed that allow small businesses from different countries entering into business relationship, effectively solve the problems of disagreements in the legal systems of different states. The policy of supporting small businesses in Europe is carried out through the activities of states and through special programs that are implemented under the auspices of the European Union. Financing of activities to support small businesses is carried out from the Structural Funds of the European Union, such as the Fund regional development, Social fund. Small businesses in Europe have adapted to the crisis conditions most effectively, being able to maneuver in the market. Small businesses quite quickly began to occupy niches that are uninteresting large enterprises which largely helps European countries to overcome stagnation in the economic sphere.
The sphere of small business is a unique mechanism for activating the socio-economic life of American society. The country's small business employs more than 62 million people (50% of all those working in the private sector), which create over 50% of the country's GDP and produce more than 30% of export products. At the same time, over the past 15 years, 64% of all new jobs have been created in the small business sector. The above facts confirm the high importance of small business to ensure the sustainable development of countries. Due to the well-known features of small businesses (limited resources, high adaptability, focus on local markets, etc.), the needs of small businesses are constantly changing depending on their level of development, type of activity, market conditions and the current economic situation. To ensure the sustainable and harmonious development of small business in a constantly changing market environment, the state continuously provides comprehensive support to this sector of the economy. In accordance with the procedure in force in the country, providing for a medium-term strategic planning further development and improvement of the activities of all government departments, the SBA agency (Small independent federal agency of the US government), has developed the next five-year plan for the development of small businesses in the country for 2008-2013 financial years. This document lists the main strategic goals for the further development of small business and the most important areas for improving state support measures to ensure the achievement of these goals. This is due to both the ever-expanding scope of the SBA and the special socio-economic significance of the small business sector. For example, over the past 5 years, the agency's loan portfolio has grown by 50%, which made it possible to significantly expand the amount of assistance to small businesses and more effectively promote its comprehensive development. In this regard, there is a need for significant organizational and technological changes in the work of the majority structural divisions agencies. Along with this, the continuous improvement of information technology has led to an increase in the dynamism economic processes, which, in turn, required an accelerated reaction of the agency to the ongoing changes, both in market relations and in the field of small business.
The considered strategic plan for the development of small business for 2008-13. reflects the agency's desire to prepare in a timely manner for new challenges initiated by the processes of globalization of the economy, using the accumulated experience and expanded resource opportunities. The strategic goals of this plan have largely inherited the features of previously implemented plans. However, at the current stage, new ways and methods of achieving the set goals are envisaged, which is caused both by changes in the economy and market conditions, and by the desire to develop small businesses in depressed areas of the country. The considered strategic plan for the development of small business is the fundamental document that determines the activities of the SBA agency and provides for the implementation of a set of measures that contribute to the achievement of the following most important strategic goals:
- 1. Increasing the number of small businesses in the country and especially in depressed areas and underdeveloped markets;
- 2. Providing timely and effective financial assistance to homeowners, tenants, non-profit organizations and small businesses affected by natural disasters;
- 3. Improving the business environment for small businesses;
- 4. Ensuring a high level of management organization in the SBA agency with the aim of effective interaction of all departments with partner organizations to improve work with clients and to optimize business processes based on improving the professional level of agency employees, improving executive discipline and monitoring the results achieved.
In its work plans for the period up to 2013, the SBA agency is based on the analysis of the results of activities of all structural units for the implementation of the current existing programs entrepreneurship support. Particular attention will be paid to expanding the access of small enterprises and numerous partner organizations to all programs of the agency, while improving the efficiency of management of procedural and technological operations when providing comprehensive services. An important place in the activities of the SBA agency for the coming period will be taken by the issues of improving underdeveloped markets and depressed areas by improving the access of local small businesses to financial resources and necessary services. Along with this, it is planned to continue work to mitigate excessive norms legal regulation entrepreneurial activities that impede the further development of small businesses and the growth of the number of new enterprises The most important condition for the further prosperity of small businesses and the increase in employment in this sector of the economy is the reduction of state regulation costs, assistance to victims of natural disasters, the rational use of taxpayers' funds and the expansion of business opportunities within the country and abroad. Based on the strategic plan for the development of small business and improving the activities of the SBA agency, a tree of goals is built indicating long-term tasks and tactical goals, as well as setting specific parameters for their implementation for each structural unit and for all ongoing activities. Based on this, methods and ways to achieve them are determined, as well as the necessary resource requirements for their implementation for each strategic goal. For example, the SBA's FY2008 Budget allocated a total of $703.2 billion to support the implementation of the Small Business Strategic Plan.
As part of the implementation of each long-term task, a list of tactical goals is determined that must be achieved by various structural units of the SBA. At the same time, responsible executors and co-executors are established to ensure the fulfillment of long-term tasks and the achievement of the planned strategic goals. It should be noted that the achievement of all the intended goals and objectives is possible only if close interaction is ensured between the various structural divisions of the agency, which is provided for in the work plans of each division. During the implementation of the strategic plan for the development of small business, a report is prepared annually on the effectiveness of the implementation of long-term tasks in order to make the necessary adjustments to ensure the achievement of the set strategic goals (Appendix 4). Thus, in connection with the crisis at the end of 2008, which significantly reduced the financial stability of many small businesses, the SBA adopted a special program that contributes to the improvement of entrepreneurial activity for the period up to 2010. Let's take a closer look at the methods and main ways to achieve the set strategic goals. Strategic goal No. 1. "Expanding the number of small enterprises in depressed areas of the country and in underdeveloped markets." In accordance with established practice, financial and technical support small enterprises is carried out by the SBA agency in the form of a set of programs, including those for guaranteeing loans and investment financing. The SBA does not directly financial assistance small businesses. Such assistance is provided through a network of partner and intermediary financial institutions, which, thanks to the SBA loan guarantees provided to them, directly finance small businesses. However, under the National Disaster Relief Program, the SBA provides direct financial assistance to victims upon request. The role of the SBA is to develop national programs for the provision of state guarantees to authorized organizations that provide direct lending to small businesses and finance investment projects. The presence of state guarantees for these organizations allows minimizing the risks in lending to small enterprises, facilitating their access to financial resources. Along with this, the SBA also provides guarantees for small business bonded loans. An important place in the activities of the SBA agency is the provision of services for the management and advisory support of small businesses at all stages. life cycle enterprises. This includes assistance in drawing up business plans and in organizing a business from scratch, accompanied by constant consultations on improving the management of an enterprise at all stages of its further development. In the event of the termination of the enterprise, comprehensive consultations are offered on the sequence of operations and the procedure for exiting the business in case of its assignment, sale or liquidation. Along with this, the SBA also provides assistance to small businesses in the conclusion of contracts for the implementation government orders, which reaches $90 billion annually. To achieve this goal, the SBA needs to achieve the following three long-term goals:
- 1.1. Improve the mechanism for small businesses to access a set of programs and services implemented by the SBA to accelerate the formation of new businesses, which will help increase their business activity and increase the number of jobs.
- 1.2. Provide support for entrepreneurship in markets located in depressed areas with low incomes and high unemployment. At the same time, special attention should be paid to the development of small businesses in military camps, as well as among reservists and veterans of the armed forces.
- 1.3. Create an effective system for managing financial resources and activities in the securities market, based on full reporting on the expenditure of budgetary funds, accompanied by constant monitoring of the results achieved.
Strategic Objective 2: "Providing timely financial support to homeowners, tenants, non-profit organizations and businesses affected by natural disasters."
To support victims of natural disasters and repair the damage caused, the SBA implements a special lending program for businesses, non-profit organizations and individuals, providing for the provision of soft loans for long periods at low rates.
Moreover, within the framework of this program, the SBA agency provides direct financial assistance to victims on the basis of their applications. This program is the most important source of economic support for areas affected by natural disasters, which allows minimizing damage and resuming business activity. The achievement of the strategic goal No. 2 is ensured by solving the long-term task of ensuring a quick, timely and effective response to the appeal of small enterprises affected by natural disasters. Every year, within the framework of this program, from $350 million to $1.8 billion are allocated from the country's budget, depending on the extent of the damage caused. So for the elimination of the consequences of natural disasters, incl. and from Hurricane Katrina (2005), $1.795 billion was disbursed in 2006. The SBA offers two types of loans to disaster victims: businesses of all sizes and non-profit organizations; - Loans to small businesses for the acquisition of working capital necessary to overcome the economic consequences of natural disasters for a period sufficient to fully restore business activity.
Strategic Goal 3: "Improve the business environment for small businesses." Despite the huge role of small business in ensuring the sustainable socio-economic development of the country, it suffers significant losses due to excessive state regulation of entrepreneurial activity and large volumes of bureaucratic procedures related to the preparation of reports and the implementation of various instructions. Studies have shown that in order to comply with all government regulations, small businesses with less than 20 employees annually incur labor costs per 1 person by 45% more than large companies.
In this regard, the SBA agency, representing the interests of small businesses in government, seeks to improve the system of state regulation of entrepreneurial activity in order to reduce unproductive costs imposed on small businesses by federal agencies. The reduction and simplification of the system of state regulation of entrepreneurial activity will allow many enterprises to increase business activity, invest more in creating new jobs, upgrading equipment and developing innovative projects. To achieve this strategic goal, the SBA intends to implement the following 2 long-term goals:
- 3.1. Ensure the representation of the interests of small businesses in all bodies state power while taking measures to reduce the negative impact of excessive state regulation of business activities;
- 3.2. Accelerate the creation of a favorable and friendly environment for the development of small businesses in the country.
Strategic Goal 4: "Ensure a high level of organizational management in the structural subdivisions of the SBA agency. Improving the efficiency of supporting small businesses is directly related to improving the management system in all structural subdivisions of the agency. To a large extent, this depends on the skill level of the agency’s full-time employees and their motivation for work. international markets, the timeliness and adequacy of the measures taken to support small business, meeting the dynamic changes in the socio-economic life of the country, are becoming increasingly important. This dictates high requirements for ensuring reliable information, technological and financial support for the interaction of all structural divisions of the agency in the implementation of the entire range of business support programs. To do this, it is necessary to focus on the following long-term tasks:
- 4.1. Improving the recruitment policy and all possible assistance in improving the skills of specialists and managers to ensure the effective and high-quality implementation of small business support programs.
- 4.2. Ensuring the security of the information environment for the implementation of the operational activities of the entire infrastructure of the SBA agency.
- 4.3. The use of progressive methods of financing and management, guaranteeing the effective and efficient implementation of business support programs.
Thus, despite the economic crisis, the US Government, by providing targeted financial support for the activities of the SBA, intends to ensure the implementation of the plan strategic development small business until 2013
After we have considered in detail the characteristics and features of small business in Russia, the experience of foreign countries will be of great interest to us. Against the background of the problems associated with small business in Russia, we have a lot to learn from our Western colleagues.
Small business is the backbone of the economy for many developed countries. Domestic analysts are actively studying the foreign experience of small businesses in order to implement assistance programs for private businessmen in our country.
In the United States, the development of small business assistance programs began during the Great Depression, when many people lost their jobs. In 1953, the US government created a specialized agency that provides technical and financial support to novice businessmen.
Also interesting is the foreign experience of small business, which began to actively develop in Spain in the seventies of the last century. Any citizen of the country can open a private enterprise within one day, providing a minimum number of documents. In this country, many programs have been created to help private businesses, and the government of this country pays special attention to the development of high-tech and innovative technologies. Also, the Spanish government stimulates the emergence of various funds that provide comprehensive support to private entrepreneurship.
The powerful scientific and technological breakthrough that Japan made after the end of the Second World War is also associated with the development of small business. Currently, small businesses produce about 40% of the industrial output of this country. The Japanese government has adopted a number of laws that stimulate the development of private enterprises operating in the scientific and technical field and actively cooperating with large industrial corporations. Also, the Japanese authorities have organized training and consulting centers where a novice entrepreneur can get all the necessary legal information.
The foreign experience of small business, which can be adopted in China, is interesting. According to government forecasts, the full modernization of the country's economy should be completed by 2030, small business is one of the key areas for the country's development. According to statistics, in 2005, there were more than 3 million private enterprises in China and about 30 million individual entrepreneurs most of whom worked in the manufacturing sector. Goods from China, which are produced by small enterprises, can be found almost anywhere in the world.
Small business in Europe is the basis of the social and economic development of the EU. There are over 20 million small and medium-sized enterprises in the European Union, which account for more than half of the total turnover and added value. The number of people employed in small business in Europe is about 70%. The largest number of small enterprises was created in trade, construction and the food industry.
Small business in Europe stimulates the development of competition, "forces" large companies to introduce new technologies and improve production efficiency, the efficiency of the entire EU economy directly depends on the success of small and medium-sized businesses. Therefore, within the framework of the European Union, a small business support policy is being implemented, 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.
The main objectives of regulation and support of small businesses in Europe:
Strengthening the single internal market of the EU;
Elimination of administrative barriers;
Unification legislative framework, strengthening the interaction of the EU countries for deeper economic cooperation.
A unique system of regulation and support for small businesses in Europe began to take shape in the 70s of the last century. In order to stimulate small and medium enterprises as much as possible, measures have been taken in Europe to remove administrative obstacles for small businesses. First of all, changes were made regarding value added tax, adjustments in financing conditions and changes in the social policy of states.
In addition, a European Charter for Small Business in Europe has been developed. In this document, the governments of European countries recognized the significant potential of small businesses and emphasized the importance of creating favorable conditions for repeated attempts to create their own business, even if the entrepreneur's previous attempts were not very successful. The provisions of the European Charter were taken into account in the Multiannual Programme, and in the first year 11 projects were launched to implement them.
State regulation of small business in Europe is carried out through legislation, development and implementation of targeted programs of financial, technological, informational and personnel assistance to the development of small and medium-sized businesses. To stimulate the development of small businesses, new legal models have been developed (European Joint Stock Company, European Pool of Economic Interests), which allow small enterprises from different countries entering into business relations to effectively resolve the problems of disagreements in the legal systems of various states.
The policy of supporting small businesses in Europe is carried out through the activities of states and through special programs that are implemented under the auspices of the European Union. Financing of measures to support small businesses is carried out from the EU Structural Funds, such as the Regional Development Fund, the Social Fund.
Small businesses in Europe have adapted to the crisis conditions most effectively, being able to maneuver in the market. Small enterprises quite quickly began to occupy niches uninteresting to large enterprises, which to a large extent helps European countries overcome stagnation in the economic sphere.
Conclusion.
Based on the foregoing, I would like to draw some conclusions. In the process of considering the development of small business, the following was found out. Small business provides the necessary mobility in market conditions, creates deep specialization and cooperation, without which its high efficiency is unthinkable. It is able not only to quickly fill the niches that are formed in the consumer sphere, but also to pay off relatively quickly. And also to create an atmosphere of competition and the environment of entrepreneurship, without which market economy impossible.
The following results were obtained in the work:
Small business is the economy of the state, small enterprises play a significant role in employment, production of certain goods, research and development.
The SE sector is able to create new jobs, and therefore, can reduce unemployment and social tension in the country. - Small business leads to the improvement of the economy as a whole and, therefore, the best way out for Russia is the creation of such a state policy that would be aimed at expanding and developing small businesses in our country.
The development of small business in the West is proceeding at a faster pace, as national authorities attach great importance to small businesses and provide them with support at the federal level. Small business in developed countries currently represents the middle class, which serves as the basis for stable economic development. Even the former developing countries, with the development of small and medium-sized businesses, have made a big economic breakthrough.
Based on the foregoing, it can be concluded that the term paper reached. It can be considered that this topic is very relevant. Since small business plays a rather large role in the economy of any country. It is an integral part of the country's socio-economic system, ensuring the stability of market relations, drawing most of the country's citizens into this system of relations by opening their own business, ensuring high production efficiency through deep specialization and cooperation of production, which favorably affects economic growth national economy.
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Attachment 1.
Table 1. Number of small enterprises by type of economic activity
| Thousand | As a percentage of the total | Thousand | As a percentage of the total | Thousand | As a percentage of the total | |
| Total | 979,3 | 1032,8 | 1137,4 | |||
| of which by type of economic activity: | ||||||
| agriculture, hunting and forestry | 26,8 | 2,7 | 28,9 | 2,8 | 29,4 | 2,6 |
| fishing, fish farming | 2,2 | 0,2 | 2,4 | 0,2 | 2,5 | 0,2 |
| mining | 3,6 | 0,4 | 4,1 | 0,4 | 4,5 | 0,4 |
| manufacturing industries | 120,0 | 12,3 | 123,4 | 12,0 | 128,6 | 11,3 |
| production and distribution of electricity, gas and water | 2,9 | 0,3 | 4,1 | 0,4 | 4,9 | 0,4 |
| construction | 109,3 | 11,2 | 117,1 | 11,3 | 130,7 | 11,5 |
| wholesale and retail; repair of motor vehicles, motorcycles, household and personal items | 448,8 | 45,8 | 464,6 | 45,0 | 510,6 | 44,9 |
| hotels and restaurants | 19,9 | 2,0 | 20,8 | 2,0 | 29,7 | 2,6 |
| transport and communication | 44,3 | 4,5 | 50,3 | 4,9 | 57,3 | 5,0 |
| of which communication | 6,3 | 0,6 | 7,1 | 0,7 | 7,8 | 0,7 |
| financial activities | 12,5 | 1,3 | 14,7 | 1,4 | 16,1 | 1,4 |
| real estate transactions, rent and provision of services | 151,9 | 15,5 | 163,3 | 15,8 | 181,3 | 15,9 |
| education | 2,7 | 0,3 | 2,7 | 0,3 | 2,7 | 0,2 |
| healthcare and provision social services | 10,5 | 1,1 | 10,8 | 1,0 | 11,6 | 1,0 |
| provision of other communal, social and personal services | 23,6 | 2,4 | 25,3 | 2,4 | 27,2 | 2,4 |
Appendix 2
Table 2. Number of registered small enterprises by federal districts Russian Federation
| Federal districts | The number of registered SEs as of April 1, 2009 per 100,000 people. population1 | Growth / reduction (-) in the number of registered SEs per 100 thousand people. population1 for the period 01.04.2008- 01.04.2009 | Number of registered SEs per 100,000 people population1 in % of the average for the Russian Federation |
| RF | 160,4 | -41,7 | 100,0 |
| Central | 196,9 | -24,9 | 122,8 |
| Northwestern | 231,0 | 0,7 | 144,0 |
| Southern | 119,6 | -53,3 | 74,6 |
| Volga | 156,2 | -47,2 | 97,4 |
| Ural | 112,6 | 21,1 | 70,2 |
| Siberian | 131,0 | -100,2 | 81,7 |
| Far Eastern | 147,1 | -102,7 | 91,7 |
Appendix 3
Table 3. The average number of people employed in the SE by federal districts of the Russian Federation in January-March 2009
| Federal districts | The average number of employees of MP1 | The share of employees in SE in the total average number of employees | ||
| thousand people | in % compared to January-March 2008 | % | Change relative to January-March 2008, p.p. | |
| RF | 5 741,7 | 94,6 | 12,0 | -0,3 |
| Central | 1 674,5 | 107,7 | 12,2 | 1,3 |
| Northwestern | 668,8 | 82,2 | 12,9 | -2,4 |
| Southern | 707,7 | 83,2 | 12,5 | -2,5 |
| Volga | 1 295,3 | 91,0 | 12,6 | -0,8 |
| Ural | 402,1 | 111,5 | 8,8 | 1,2 |
| Siberian | 736,3 | 87,0 | 11,8 | -1,4 |
| Far Eastern | 256,9 | 117,1 | 11,4 | 1,8 |
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