ИТ-стартапы в России и Волгоградской области: проблемы развития и методика классификации

This paper investigates the current state of small and medium business in Ukraine. The protracted nature of the war in Ukraine significantly destabilizes the activities of the subjects of this sector and leads to the deterioration of its development indicators. In particular, a decrease in quantity of active entities small and medium business, a decrease in the rate of registration of new entities, a shortage of own working capital in most small and medium enterprises will have a negative impact on the national economy. The main obstacles to the recovery and development of business activity during the period of validity of state of war are identified. It is the lack of financial resources; continuation of hostilities; interruptions in electricity, water and heat supply; destruction of logistics; increase in production costs; insufficient quantity of paying customers. The peculiarities of state support of small and medium business in Ukraine during the war are considered. The problems hindering the development of national small and medium business in the conditions of war are identified. It is the absence of a program document on the development of the small and medium business sector; low level of access to finance by small and medium business entities; insufficiently developed state financial support programs for IT startups; inefficiency of industrial parks. Proved, that the prospects of the development of small and medium business largely depend on ensuring the implementation of an effective state policy to stimulate its development. In this context, the priorities of the state policy in the sphere of stimulating the development of small and medium business in the conditions of the war in Ukraine are substantiated. It is the development of the State program for promoting the development of small and medium business in Ukraine, coordination of strategies and programs for the development of small and medium business at the state, regional and local levels; attraction of money from international financial organizations and international donors; creation of conditions for increasing the level of access of small and medium enterprises to finance; expansion of state grant support for IT startups; implementation of mechanisms of tax benefits for entities that resume their activities in the de-occupied territories; expansion and creation of new industrial parks with developed engineering and transport infrastructure, creation of favorable conditions for the development of small and medium business within the industrial park.

Digital transformation processes are having a significant impact on the business sector of Azerbaijan, creating new opportunities for the development of small and medium-sized businesses (SMEs), in particular. Automation is often associated with innovation, efficiency, and competitiveness, which are essential elements for the growth of SMEs in a developing economy. The study aimed to examine the technological, market, and cultural factors influencing the tendencies of SMEs to switch to automated management. The analysis of the tendencies of SMEs to switch to automated management in Azerbaijan is relevant due to its potential to contribute to economic development, reveal cross-cultural dynamics, and increase business adaptability. The article also examines the main problems of small and medium-sized businesses in the implementation of automation systems, such as cybersecurity, technical integration, and bureaucratic obstacles. In addition, the article explores how automation helps employees focus on more valuable activities, simplifying their work processes. The importance of increasing investments in training programs, strengthening collaboration with automation vendors, and developing risk management strategies to enhance the potential of SMEs in the field of digitalization was highlighted. The main purpose of the study is to study and gain a deep understanding of the factors influencing the transition of small and medium-sized businesses (SMEs) to automated management systems in Azerbaijan. This study, which analyzes the nuances of technology adoption, cultural influences, political factors, and market competitiveness, aims to provide valuable suggestions and recommendations to policymakers, businesses, and stakeholders investing in the development and sustainability of small and medium-sized businesses.

Sustainable development of rural areas is a multifaceted and complex concept. One of the factors affecting the prosperity of the regions is the presence of small and medium-sized businesses. Improving government programs to support small and medium-sized businesses is a priority of state policy. The theoretical methodological and practical foundations of the strategic development of small and medium businesses were investigated. We have identified the main factors affecting the development of small business in Russia, such as low population density, low pre-emptive activity of the population, low support from the regional authorities. Creating an entrepreneurial environment is a priority to stimulate the development of small and medium-sized businesses.

The study focuses on the development of small to medium enterprises (SMEs) in Russia. The role of SMEs for the socio-economic development of the country as a whole and its regions is determined. The current state and the main problems of SME development are considered. A comparative analysis of SMEs in Russia and abroad showed a serious lag of Russia in the development of SMEs. The study showed that despite some positive steps takento address the problem, the development of small and medium businesses is still too slow. A huge tax burden, corruption, administrative barriers, lack of credit and some other factors hinder the development of this most important sector of the economy. The study proposes the main strategies to solve the problems of SME development in Russia and its regions. As evidenced by the experience of other countries, the most important trend for SME development is its participation in mechanisms that imply the use of public private partnerships. It also highlighted that the tool of public private partnership can solve problems through various mechanisms of involvement of SMEs in projects on mutually beneficial terms. Implementation of these goals will help develop SMEs to create a highly efficient and competitive economy in Russia and its regions.

The work is devoted to the study of the impact of sanctions on the development of modern Russian IT technologies. The purpose of the work is a theoretical analysis and discussion of the hypothesis about the possible positive impact of sanctions on the development of modern Russian IT technologies. In connection with the departure of reputable participants in the IT sector from the Russian market and in the absence of competition, Russian technologies have been given the opportunity to freely introduce new developments in Russian business. Russia can show itself as a strong country, which in the shortest possible time was able to give a worthy response to sanctions and realize its potential in IT technologies. The author's position is substantiated by expert and statistical data from Cnews, Gartner, Rosstat on the development of this sector in Russia and the world. In conclusion, it is emphasized that the development of modern Russian IT technologies was influenced by the sanctions pres

Невід’ємною та стратегічно важливою частиною економіки держави є середній та малий бізнес. Проте розвиток цього сектору бізнесу потребує прийняття зважених рішень щодо фінансів, дотримання правил фінансової звітності та податкового законодавства, мінімізації ризиків в цьому процесі. Бухгалтерський облік надає власникам бізнесу величезну кількість фінансової інформації та розуміння, які дозволяють їм приймати рішення такого рівня та якості. Україна має доволі потужний сектор малого та середнього бізнесу, але йому бракує ресурсів, досвіду чи часу для ефективного управління своїми фінансами. Тому, партнерство з надійною бухгалтерською фірмою може надати підтримку, керівництво та досвід, необхідні для досягнення своїх цілей. Метою дослідження є окреслення практичних сфер для подальшого розвитку бухгалтерського консалтингу як «м’якої технології» підтримки розвитку малого та середнього бізнесу. Доведено, що з появою технологій бухгалтерський облік змінився. Тепер бухгалтер несе відповідальність і зобов’язання зробити свою професію ідентифікованою суспільством і підприємцями як професію, що використовує знання та технології, щоб забезпечити більшу безпеку та надійність організацій. У статті представлено точки зору, щодо ставлення власників бізнесу до можливості звернення за консультацією. Для посилення аргументації, представлені результати опитування щодо напрямків бізнес-консультування підприємців, визначених ними самими. Встановлена загальна тенденція щодо перспективних очікувань підприємців щодо бухгалтерського консультування. Представлені статистичні дані динаміки суб’єктів господарювання, що працюють в сфері бухгалтерського обліку й аудиту; консультування з питань оподаткування. Обгрунтовані напрями розвитку бухгалтерського консалтингу як «м’якої технології» підтримки розвитку вітчизняного малого та середнього бізнесу.

Potentially, the participation of small and medium-sized businesses in cross-border cooperation in the border regions of the country should intensify its development, bring specificity to it. However, the analysis showed that there is no noticeable specificity in the dynamics of employment in the field of small and medium-sized businesses in non-priority geostrategic border areas in comparison with other regions of Russia, incl. the crisis year 2020. As in the country as a whole, the development of small and medium-sized businesses in these border areas is difficult, unstable, multidirectional, moreover, in line with the longterm tendency towards its curtailment. Against the background of a generally unfavorable economic, including entrepreneurial, climate, the specifics of the functioning of small and medium-sized businesses in the border areas are hardly distinguishable. This lack of distinction confirms the low estimates of the degree of openness of the Russian economy, the fact that a significant part of the border regions are depressed. With a low level of openness, the potential opportunities from cross-border and other economic cooperation with foreign countries in such Russian territories are poorly realized and play a secondary role. Nonpriority border regions to a greater extent perform “barrier functions” due to geostrategic reasons, rather than the functions of economic growth points.

The subject of the study is the state of small and medium—sized businesses in the context of the current need for fair taxation. The purpose of the work is to reveal the essence and regional peculiarities of taxation of small and medium-sized businesses in order to identify through the use of risk-based approaches to establishing possible reserves for the growth of the Russian economy. The characteristics of small and medium-sized businesses and the types of taxation systems they use are analyzed. The volumes of collected tax payments, benefits provided, and added value created in the regions of activity of small and medi-um-sized businesses are compared. The reserves of economic growth are pre-sented, taking into account the national program goals for the development of small and medium-sized businesses and regional preferences. The essence of taxation of small and medium-sized businesses in modern conditions of eco-nomic development and the expected consequences of business tax reform are determined. It is concluded that it is necessary to ensure the sustainable and high-quality development of small and medium-sized businesses and the pay-back of tax preferences provided to them through value addition, productivity growth, ensuring average sales income per employee and extending the period of entrepreneurial and investment activity. Keywords: small and medium-sized businesses; small and medium-sized enter-prises; taxation; government regulation; value added.

This scientific article examines the role of state support for small and medium-sized businesses (SMEs) in Kazakhstan, identifies the main problems faced by entrepreneurs, analyzes the prospects for the development of this sector, and offers recommendations for improving the situation. To achieve these goals, data from various sources were used, as well as the results of an analysis of existing programs and measures of state support for SMEs. Theoretical significance: 1. Contribution to the academic field: This scientific article will make an important contribution to the academic field by expanding knowledge about government support for small and medium-sized businesses in the context of Kazakhstan. It will help researchers, students, and the academic community better understand the key issues and aspects of supporting entrepreneurship in this country. 2. Theoretical developments: the analysis of the effectiveness of state support for SMEs in Kazakhstan complements the existing theoretical concepts and models for the development of small and medium-sized businesses. The scientific article helps to expand the theoretical understanding of the role of the state in stimulating entrepreneurial activity. Practical significance: 1. Decision support: The research conducted within the framework of a scientific article will have practical significance for the government and the business community of Kazakhstan. The results and recommendations can be used to improve existing government support programs for SMEs and develop new measures that contribute to the development of the sector. 2. Improving business efficiency: The proposals and conclusions discussed in the article can help entrepreneurs and small businesses in Kazakhstan improve their efficiency, overcome obstacles, and use available resources more effectively. Thus, the scientific article has theoretical and practical significance, contributes to the development of scientific knowledge, and provides valuable recommendations on specific business experience and government policy in the field of entrepreneurship support.

The article presents the results of a study of the development and legal support of small and medium-sized businesses in Ukraine. There were considered the legislation and regulations governing the activities of small and medium enterprises in Ukraine. The basic principles of the system of state support for the development of small business as a factor of economic growth of the state were determined. It was studied the structure of state support of small and medium business development by direct and indirect instruments. It was found that state support for small business development is implemented through programs and projects coordinated by international, national and regional support institutions. The peculiarities of financial and credit provision of small and medium enterprises were established. There were determined the instruments of state support of SME enterprises in the field of lending, including such as introduction of state lending programs, guarantees for loans, compensation of interest rates on loans, etc. It was conducted an analysis of the activities of small and medium-sized businesses in Ukraine in 2016-2020 and the main factors influencing its development were identified. The structure and quality of the loan portfolio of the banking sector of Ukraine were studied and the process of bank lending to small businesses was assessed. There were reviewed the state programs providing partial interest rate compensation and state loan guarantees, including the state program of lending to small and medium-sized enterprises «Affordable Loans 5-7-9%», which laid the preferential basis for SME lending by Ukrainian banks. The main advantages and disadvantages of this program and prospects for its improvement were identified. Based on the analysis of theoretical aspects and world and domestic practice, there were substantiated the directions of increasing the efficiency of small and medium business in Ukraine in the context of intensifying bank lending and state regulatory, legal and financial support for its development. It was substantiated that stimulating the development of small and medium business in Ukraine within the programs of state support and bank lending are important for overcoming socio-economic disparities.

The allocation of financial resources by the state to support small business and co-financing of investment projects of large and medium-sized businesses are significant financial instruments of state management of the socio-economic development of all Russian territories, without exception, especially in difficult modern epidemiological conditions. At the same time, it would be advisable to synchronize the quantitative and qualitative certainty of the implementation of these tools in time with the viability of the territories, determined by the current stage of their life cycle. The purpose of this article is to study the current presence in the Republic of Bashkortostan of direct or indirect accounting of the stage membership of municipalities in determining the amount allocated to it for the development of business of various dimensional forms of financial resources based on a systematic analysis of statistical data using typological grouping tools and rank correlation analysis. To achieve this goal, the authors analyzed the size of subsidies to support small business in the municipalities of the Republic of Belarus and the volume of state co-financing at the subregional level of objects from the lists of priority investment projects of the republic. The study of these indicators in relation to 8 urban districts (Ufa, Sterlitamak, Salavat, Oktyabrskiy, Neftekamsk, Sibay, Kumertau, Agidel) and 54 municipal districts of the Republic of Belarus made it possible to construct their typological groups according to the stages of the life cycle, the specific volume of subsidies to small businesses and the specific volume of co-financing of investment projects of large and medium-sized businesses. An assessment was made of the correlation between the stadia of municipalities and, firstly, the amount of subsidies allocated to it from the budget of the republic to support the activities of municipal programs for the development of small businesses and, secondly, the amount of co-financing of investment projects of large and medium-sized businesses. The absence of statistically significant interconnections between the volumes of financial resources currently allocated from the budget of the Republic of Bashkortostan for the development and support of small, medium and large businesses in municipalities and their life cycle stages was revealed, with the exception of a very weak negative relationship between the stage membership of municipal districts and the specific volume subsidies to support the activities of their programs for the development of small businesses (Spearman's coefficient = -0.270). The results of the study allow us to conclude that it is necessary to take into Belarus, as well as in other constituent entities of the Russian Federation, the stage-by-stage identification of territories when determining the amount allocated to municipalities from regional budgets of financial resources for business development of various dimensional forms.

The paper deals with the problems of the market economy that shape the efficiency of small and medium-sized businesses. The authors have conducted an overview of the history of the problem of development of small and medium-sized business institutions, identified their critical points, and evaluated the regional development of small and medium-sized businesses. An assessment of the current situation in the development of small and medium-sized businesses leads to the conclusion that entrepreneurship is no longer only an economic but also a social function of the realization of the public good. For an entrepreneur, his activity remains the realization of his talents, skills, and abilities, bringing the public good, rather than a profitable occupation. Groupings that show the degree of regional differentiation are used to assess the regional development of small and medium-sized businesses. The paper assesses the impact of COVID-19 on small and medium-sized businesses.

The main features of small and medium-sized businesses and the conditions for their functioning in Russia have been considered. A significant lag of the Russian Federation in terms of the development of small and medium-sized businesses from economically advanced countries has been noted. The sectoral structure of domestic small and medium-sized businesses, its contribution to the country’s economy have been highlighted. The main problems hindering the development of small and medium-sized businesses in Russia have been analysed. In particular, a shortage of credit and financial resources, an imperfection of the taxation system, excessive business administration, overpriced compulsory insurance payments, a lack of readiness of a significant part of small and medium-sized businesses management to conduct business, have been revealed. The main activities carried out by the state to support small and medium-sized businesses have been enumerated, inconsistency and insufficiency of these activities have been enumerated. As the main way of state support for small and medium-sized businesses, it has been proposed to create favorable conditions for conducting its activity, including further improvement of tax legislation in this field, facilitating their access to loans, eliminating unnecessary regulatory, administrative and organizational barriers, training and advanced training for management.

The article is devoted to topical problems of small business development in the world production practice. The main tendencies of development of small business in modern conditions are noted, in particular, the directions of development of innovation-oriented small business are considered on the example of the Republic of Kazakhstan. Domestic and foreign experience has proved that supporting small businesses from the state is an integral part of the market economy. Small business, gaining a solid position in the market, needs development and state regulation. In foreign countries, small and medium-sized businesses represent an important sphere of employment for the population, promotes the development of the innovative potential of the economy, and the search for and introduction of innovations that are a factor in obtaining competitive advantages for enterprises, industries, regions. To realize its potential, state support should be carried out simultaneously in several directions, which will enable it to cover all small business sectors: the sphere of real production through the subcontracting mechanism, the sphere of circulation through the franchising mechanism, the sphere of applied science through the mechanism of venture contracts. It is also necessary to have banks specially created to participate in small business support programs and the activities of "business incubators". For a significant rise in the national economy, it is necessary to promote the maximum increase in the number of small innovative enterprises in the production sector, to stimulate the development of interrelations between small, medium and large industrial business, to creatively use the relevant foreign experience. All this should become an integral part of the overall policy in the field of restructuring the domestic economy, since business as a whole, regardless of its scale, is a single and interrelated process.

Introduction. The Netherlands is the world's leading economic power. This fact is expressed in gross domestic product, “Doing business” indicators, competitiveness ratings. With a high market economy, the lion's share of which is occupied by small and medium enterprises. Institutions operating within the general monetary mechanism are played one of the most important roles. With this in mind, it should be noted that Standard & Poor's credit rating service has given the Netherlands the highest level on its scale – “AAA”. All this is the reason for studying the support system of small and medium-sized businesses in this country, including financing and refinancing. Methods. The following general and special methods are used to achieve this goal: induction and deduction to draw conclusions about the state of development of small and medium-sized businesses in the Netherlands; logical for consistent generalization of theoretical and practical provisions; methods of statistical analysis for the analysis of basic indicators of small and medium business in the Netherlands; methods of synthesis and systematization in the formation of proposals to increase the development of small and medium-sized businesses in Ukraine. Results. The article examines the role of small and medium business in economic development, support for small and medium business in the Netherlands. The main factors influencing the development of small and medium-sized businesses in the Netherlands are revealed, as well as the main principles that guide the government's authorized structures in matters of small and medium-sized business support policy. The conditions of banking institutions in the framework of real sector financing and support of the Central Bank are analysed. Discussion. The development of an integrated approach to the support of the real sector according to European models is substantiated. Incentives for the development of the real sector in Ukraine are proposed.