НАПРЯМИ ДЕРЖАВНОЇ ПІДТРИМКИ МАЛОГО БІЗНЕСУ УКРАЇНІ

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.

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.

Introduction: In modern conditions, the formation of an inclusive, sustainable, and innovation-oriented economy gives strategic importance to small business. Small entrepreneurship plays the role of a social buffer, ensures economic flexibility, adaptation to crisis conditions, generates new jobs, promotes regional development, and activates local markets. In the context of Ukraine's post-war recovery, this sector can become a catalyst for economic growth, especially in the areas of services, trade, agribusiness, innovation, and creative industries. However, one of the main obstacles to the expansion of small businesses is limited access to financial resources. Banking crediting, which is a traditional and the most widespread source of business financing in most countries, in Ukraine's realities is characterized by high barriers for SMEs: lack of collateral, low financial literacy, income instability, a complicated creditworthiness assessment system, and limited readiness of banks to cooperate with small entities. Method (Methodology): The work uses general scientific and special research methods, namely: analysis and synthesis – to study the essence of credit, trends in crediting in Ukraine, and to justify the peculiarities of banking crediting for small and medium business; systematization and classification – to identify methods and tools of banking crediting for small and medium business; comparison – to conduct a comparative analysis of small and medium business crediting support in foreign countries and in Ukraine; generalization of results – for drawing conclusions. Results: Thus, banking crediting for small businesses in Ukraine remains fragmented, unevenly developed, and insufficiently adapted to the needs of this segment of the economy. Despite the implementation of state programs, including "Affordable Credits 5-7-9%", small businesses still face problems such as excessive regulation, high interest rates, limited credit lines, and difficulties in proving creditworthiness to banks. Foreign experience shows that the decisive role in expanding access for SMEs to banking financing is played by active government participation through development institutions, guarantee funds, interest rate subsidies, digitalization of crediting processes, and partnerships with commercial banks.

Research background The number of small agricultural enterprises in Ukraine has been decreasing in recent years, and their share in the total volume of production and sale of agricultural products has remained stable at a relatively low level. At the same time, there is a public demand for the growth of the role of small agricultural enterprises, which can perform important economic and social functions. Ensuring the effective development of small agrarian business entities involves the use of strategies and approaches that take into account the specifics of the relevant groups of agricultural producers. Purpose The purpose of the paper is to justify the prospects of small agrarian business in Ukraine, taking into account the trends of its development, including in the conditions of martial law. Research methodology The research used data from the State Statistics Service of Ukraine. The research methodology is based on the general dialectic approach and includes the following methods: induction, deduction, analysis of dynamic series, and graphical. Results The peculiarities of the formation of the contribution of small agricultural enterprises into the supply of agricultural products in Ukraine are revealed. A generally high level of economic efficiency, a satisfactory level of technological efficiency and a relatively low level of social efficiency of small farms were established. Prospective strategies for the development of various categories of small agricultural enterprises are outlined, taking into account the mechanisms and sources of their support, which can be used in the conditions of martial law and the post-war period. The application of these strategies can ensure positive socio-economic changes in the agricultural production system of Ukraine. Novelty A differentiated assessment of the results of the activities of small enterprises and individual entrepreneurs in the agricultural economy of Ukraine in the pre-war period and in the conditions of martial law was carried out. The prospects for the development of small farms in the post-war period are outlined, taking into account changes in the environment of their operation and the application of separate regulatory instruments.

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.

Goal. The paper is devoted to the review of the vectors of small business development in Ukraine in the context of harmonization of legislative requirements regarding tax regimes and state support of entrepreneurial activity. Methods. In order to solve the problems of such a type, we have proposed to apply a systematic approach, the methods of generalization and comparison in the work. Results. The paper deals with the current normative base concerning the classification of small business entities and their taxation regimes. We have generalized foreign experience in applying preferential taxation conditions and other means of state support for this sector of the economy. We have revealed that on the way to harmonization of domestic legislation in accordance with the European requirements, it is necessary to specify the criteria for assigning the corresponding category to business entities, and the direction of financial state support for small business. Scientific novelty. We have proposed the component model of taxation of small businesses in Ukraine, which consists of the following components: normative at the level of which special tax regimes and methods of state support for small businesses are formed; fiscal where the directions of tax work in the field of simplification of tax collection are formed; organizational-functional which is organized accounting for tax calculations at the level of a specific subject of entrepreneurship. Practical significance. The introduction of the proposed model of taxation of small businesses aims at developing, at the level of legislation, requirements for simplifying the tax collection and accounting system, enabling entrepreneurs to concentrate financial and labor resources directly on fulfilling their functional objectives. Such a vector of small business development will contribute to the improvement of the economic situation in the country.

This article describes ways to develop small business and private entrepreneurship in the Republic of Uzbekistan. The article notes the development of small business and private entrepreneurship. Questions are discussed for improving the business environment. The author presents approaches to the measures to further improve the business environment for the development of small business and private entrepreneurship and their free activity. The existing problems in this sector are analyzed. And also, some recommendations for their solution have been worked out. KEY WORDS: business environment; small business; private entrepreneurship; small business entities; interests, innovations.

Развитие малого бизнеса является одной из основных стратегических задач региона и страны в целом. Субъекты малого предпринимательства в Приморском крае имеют ряд особенностей, которые необходимо учитывать при разработки основных положений развития малого бизнеса. Кроме того, условия функционирования малых предприятий также имеют свои характерные черты: это географическое положение, близость к странам АТР, отраслевая структура малого бизнеса, особенности развития региона. В статье представлен анализ основных тенденций в развитии субъектов малого бизнеса. Small business development is one of the main strategic goals of the region and the country as a whole. Small business entities in the Primorsky krai have a number of features that must be taken into account when developing the main provisions for the development of small business. In addition, the operating conditions of small businesses also have their own characteristics: geographical location, proximity to the Asia-Pacific countries, the industry structure of small businesses, and the region's development features. The article presents an analysis of the main trends in the development of small businesses.

The article states that the state of the modern small business is characterized by negative financial and economic and social indicators. The negative impact on the development of this sector with military clashes and conflicts. Therefore, there is need for reform and renewal of the state mechanism to support small businesses, taking into account the negative factors of the environment. The purpose of the article is to examine the characteristics of development at the small business in Ukraine under present conditions, analysis of the major deficiencies and determine the prospects of small businesses. Determined that there is a clear relationship trends and trends in small business of scientific and technological progress. It is noted that in European countries is dominated by small and medium enterprises, their share in the total number of enterprises is 99.8%, two-thirds of the employed population (65.8%) are employed in small and mediumsized enterprises, 58.8% of the annual turnover in Europe and accounts for this sector. However, small businesses Ukraine missed its development potential and does not perform assigned tasks. This is due to insufficient attention of local authorities in this sector, namely the lack of permanent tracked the development of such enterprises; imperfect administrative support; inefficient infrastructure software and more. In this regard, it is necessary to find innovative means of administrative support and market conditions such enterprises unstable environment. The main task of the Ukrainian authorities is, first, to carry out regulatory reform, which will create a qualitatively new system of state regulation that will protect both entrepreneurs and consumers. Secondly, it is necessary to reduce the number of permits for doing business, as Ukraine lags behind in this component. Third, it is necessary to create a state credit guarantee institution in order to encourage commercial banks to lend to small businesses with minimal financial risk. Having analyzed the state and dynamics of the general parameters of small business in Ukraine, it should be noted that they do not meet the needs of the Ukrainian economy. The development of small business in Ukraine is much lower than in developed countries. During a coronavirus pandemic, where most small businesses have either closed or are not operating at full capacity, government assistance is important.

This paper is dedicated to the analysis of some problems small business entities face with in the field of public procurement. The field is regulated by laws made by the State. A lot of laws exist that regulate the functioning of small business entities. The laws made by the State to regulate the field of functioning of small business entities and their performance in the field of public procurement are numerous. Made laws are characterized as legal norms that do not comply with each other. The paper contains examples of such rules and shows negative effects for small business entities when they implement the right under consideration in the field of public procurement. The author classifies the issues according to the sector of public procurement and provides case studies concerning such issues including cases from the author’s legal practice. The author makes practical recommendations in the conclusion of the paper.

The article explores regular practices of supporting the procurement activities of small businesses. Measures of state support for small business in the field of procurement are summarized. The possibilities of revitalizing small enterprises through the format of supporting purchases of high-tech innovative products are being considered. Thus, it is justified to increase the status of small businesses in the formation of new technology markets. When conducting procurement procedures, large companies with state participation are primarily beneficial. Barriers and restrictions to effective procurement by small business entities have been identified, with the allocation of the sphere of procurement of innovative and high-tech products. Suggested recommendations for the development of formats for supporting innovative, high-tech small business entities. The purpose of procurement procedures is to minimize the overall cost of working with a reliable supplier of the same product. Such support formats as round tables, development of long-term technological partnership, list agreements contribute to improving the efficiency of procurement of large companies from small enterprises.

In this article, the issues of ownership relations and the development of small business and private entrepreneurship entities, as well as scientific views on property and its implementation, are highlighted. At the same time, the reforms carried out by our government in the development of ownership were highlighted. As a result of the conducted analysis, conclusions were drawn on further improvement of the development of ownership, small business and private entrepreneurship.

Nowadays a number of legal, economic and organizational problems related to the implementation of the role of the state in the effective regulation of business development in Ukraine have become relevant. The development of entrepreneurial activity is one of the main prerequisites for the formation and realization of the export potential of the state, its material enrichment and growth of living standards. In modern conditions there is a need for a detailed study of business activity in Ukraine. Using statistical data of the site ukrstat.gov.ua, the economic indicators of small industrial enterprises within the period of 2010-2019 have been analyzed in the article. They are the volume of goods manufactured by enterprises; the volume of goods sold by enterprises; financial results prior to taxation of enterprises; net profit of enterprises. During 2012-2019, the volume of goods sold increased, which has a positive trend and may indicate the development of small industrial enterprises. During 2010-2019 the volume of sold products also has a positive upward trend, due to the excess of the volume of sold products over those produced in 2019. This indicates an excess of demand over supply. Net profit for the entire period of 2010-2019, except for 2018, 2019 has a negative trend, as shown by its negative values, namely the losses of small businesses. The state of entrepreneurial activity in Ukraine is currently unsatisfactory. It is evidenced by the slow growth rate of the number of small enterprises, imperfect market infrastructure and competition, lack of working capital, lack of investment resources, etc. Further development of small business, increasing its competitiveness in both domestic and foreign markets, largely depends on a balanced and sound state policy. Today it is vital to include the development of small business in Ukraine in the overall strategy of economic growth and structural reconstruction of the national economy. To improve and stabilize business activities in Ukraine, the following measures are offered: to apply a flexible system of preferential taxation for medium and small businesses, depending not on the number of those working in them, but on the annual volume (sales) of products, services, works; to constantly reduce the tax burden on small and medium enterprises; to facilitate access of small and medium enterprises to financial resources; to change the microcredit system in the field of small business in Ukraine. The financial and loan system in Ukraine currently offers different conditions and rates for small business loans, which has a particularly negative impact on the work of entrepreneurs in the period of the economic crisis.

The goal is to identify priorities for the creation of a service sector in agriculture, consumer services for the population, production of professional and handicraft products, the development of health-related facilities, promotion of national traditions, and creation of opportunities for wider dissemination of these industries. In order to accelerate the development of small and medium-sized businesses in the country's agricultural sector, provide employment to rural residents based on strengthening their socio-economic status, improve life in the region, and eliminate financial deficits, it is necessary to increase the level of provision of agricultural producers with material and technical resources. Methods – comparative analysis, generalization, systematic approach, SWOT analysis. Results – the priority directions for the development of small and medium-sized agricultural businesses, public support, imbalances in prices for agricultural products and industrial goods, expansion of market infrastructure, timely execution of mutual payments between farms, the need to limit the growth of costs and large volumes of imports of food products, measures to increase entrepreneurial activity and competitiveness in the regions are shown. A SWOT analysis of the activities of small and medium-sized business entities was carried out. Based on the results of the study, ways to solve the identified problems were proposed. Summarizing the results obtained, conclusions are formulated within the framework of this study. The degree of development of small and medium-sized households affects the saturation of the market with goods, expansion of competition, regulation of employment, and positive social transformations in rural areas. Small agricultural enterprises have untapped entrepreneurial potential, which can be used taking into account the introduction of digital technologies, new equipment, rational organization of labor and management. The experience of the USA, Canada, and France should be widely applied and adapted to domestic realities.

The article highlights the system of public regulation and administration of the small business. The purpose of the article is to study features of public regulation and administration in the sphere of small business and to form conceptual foundations of its improvement. The subject-matter of the study is the theoretical and practical aspects of public regulation and administration of small business in the country. In the course of research, the following methods are used: dialectical – to identify factors and system of public regulation, system analysis – to determine the essence of state support for the country’s economy, graphical analysis – to present schematically the general theoretical and practical results of the study, logical generalization of results – to substantiate the basic prerequisites for the formation of state support system for small business. The essence and importance of public regulation and administration in the sphere of small business are studied. Index of Economic Freedom is analysed and the ranking of countries by the ease of doing business is built. It is determined that the current political and economic situation in Ukraine is unfavourable, which considerably slows down the development of small business. Main prerequisites for the formation of the system of public regulation and administration of small business are revealed and justified: improving the legal framework to facilitate the development of small business; providing a system of benefits for small business; development of business environment infrastructure; expansion of small and large business cooperation; state support for the development of factoring and leasing activities; providing financial and credit and also investment support to the business sector; management and information support.