Small business: development problems
Abstract. The relevance of the research topic is due to the need to fulfill tasks of the increasing role of small and medium-sized enterprises (SMEs) in the country, provided for by the Strategy for the development of SMEs for the period up to 2030, in particular, to increase the share of the employed population in the SME sector in the total employed population up to 35%, the share of SMEs in GDP by 2 times (from 20 to 40% with an annual growth of 1% or more). The national project "Small and medium-sized businesses and support for individual entrepreneurial initiatives" provides for an increase by the end of 2024 in the number of people employed in the field of SMEs, including individual entrepreneurs, up to 25 million people, and the share of SMEs in GDP up to 32.5%. The subject of the study is the state of small and medium-sized businesses in the economy of the Russian Federation. The research purpose is to study the structure and development dynamics of SMEs in the Russian Federation in the context of federal districts, their share in local and regional budget revenues, the effectiveness of tax incentives, and to identify existing problematic issues in its development. Analysis, synthesis, generalization, grouping, dynamics, comparison, comparison, a tabular method are used in this work. According to the results of the study, the Russian Federation and the districts lag behind the achievement of the intended goals: the number of SME - legal entities in the Russian Federation and districts, the number of employees in them decrease with an increase in the number of individual entrepreneurs; the percentage of employees in SMEs in the total number of employees in the Russian Federation as of December 10, 2022 is 21.9%; more than one third of all SMEs and the number of employees in them are concentrated in the Central Federal District. The share of SMEs in GDP is declining (in 2020 it was 20.8%). Without the adoption of drastic measures at the micro level, in the context of regions, districts, the implementation of strategic tasks becomes problematic.
Keywords: small and medium-sized businesses, micro-enterprises, special tax regimes, simplified taxation system, budget revenues, tax revenues of local budgets, intergovernmental transfers, urban and rural settlements
Highlights:
♦ small and medium-sized businesses are distributed extremely unevenly throughout the country;
♦ in the structure of SMEs - legal entities, micro-enterprises prevail;
♦ the number of SMEs - legal entities, the number of employees in them tend to decrease;
♦ the share of the tax on total income paid by small businesses in relation to the application of special tax regimes in the income of local and regional budgets is insignificant;
♦ the role of municipalities, especially rural settlements, in the tax regulation of the territorial development has been extremely underestimated.
Nikolay Z. Zotikov - I.N. Ulyanov Chuvash State University, Cheboksary, Russia