Small Business Procurement Support Formats

Within the article, a thorough analysis of the nature and criteria for determining business entities in accordance with the laws of Ukraine is provided. The interpretation of the concept of ”small entrepreneurship” and “small business” by different scientists is given. A thorough analysis of changes in the dynamics of the number of existing small businesses, including micro entrepre-neurship for 2010-2020, is submitted. The main trend is that in 2020 in Ukraine there was a significant reduction in the number of such entities by 206,88 thousand units, or by 10 % compared with 2010. The essence of state support for small business is revealed, the basic principles on which such support is based are defined, namely: principle of efficiency, accessibility, provision, openness, transparency, etc., as well, the arguments about its necessity within economic and social stimulus are provided. The author highlighted the main areas of state support for small business in Ukraine, among which the main ones are as follows: simplified accounting and taxation procedure; involvement of small businesses in the implementation of scientific, technical and socio-economic programs; creation of an extensive infrastructure to support the development of small business; simplification of the procedure for obtaining the necessary documents for the operation of small businesses, etc. The terms and conditions of some programs offered by the Fund of Entrepreneurship Support in Ukraine to support the development of small business in Ukraine today are also revealed, namely: the State program “Affordable Loans 5-7-9 %”, the Microcredit program, “Affordable financial leasing”: The program “DCFTA Initiative East Guarantees Window”, theProgram “The mechanism of the financing of small and medium sized business – Stage 2” The EBRD Credit Line – EU4Business and the WNISEF Social Investment Program. Taking into account the studied, we see the direction of further research in the search of specific areas of state support for domestic small business.

The article is devoted to the study of integration processes, as they are carried out between enterprises of various expansions. A highly efficient economy is optimal for the operation of large, medium and small enterprises. This clause describes the main types of state support of small business to ensure their sustainable development and subsequent operation. Also disclosed in detail the main principles of policy in the sphere of small and medium business in Ukraine. The development of a small business is an indicator of the development of market assets, the assessment of private authority, independence and the capacity of the subjects of government. Small business is a special sector of the economy playing an important social and economic role. The advantages and shortcomings of outsourcing, subcontracting and problems of their promotion in Ukrainian enterprises are examined. It has been established that at the current stage of economic development, small businesses will require direct and indirect approaches. The formation of mutually integrating links between small and great business can not be brought to the advancement of the efficiency of their activities. Analysis of the development of the outsourcing and subcontracting system revealed a low level of their development. The main reason for their low distribution is the lack of necessary information about partnership, the underdevelopment of the market infrastructure, which contributes to the formation and development of integration ties between enterprises of different sizes. For the effective development of small entrepreneurship in the region, where there is a considerable number of both large and small enterprises, it is necessary to create an enterprise – a partnership center. For the formation and development of integration links in enterprises of various sizes, there is a need in the creation of infrastructure facilities. Subjects of small business are in need of informational and illuminating servants. The creation of an infrastructure for the development of a system of outsourcing and subcontracting in Ukraine is a progressive direct development of a small business. The development of subcontracting businesses in Ukraine is the basis for the development of industrial production, with a small number of enterprises to realize their potential in the service department of technological lines of great industrial enterprises.

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.

Purpose. The aim of the article is to research the economic content and features of accounting organization in small businesses. Methodology of research. A number of legal and general scientific methods are used in writing the work. The main method of writing the work is the method of research of legal sources, the Tax Code and the Law of Ukraine “On Accounting and Financial Reporting in Ukraine” in particular. The following research methods are also used: monographic – for a detailed study of the organization of the accounting system in small enterprises; comparison – to identify common features and differences of the studied processes and phenomena; analysis and synthesis – to detail the accounting system of small enterprises by dividing it into constituent parts; grouping – to identify the conceptual features of the accounting system of small businesses. Findings. It is determined that one of the most important organizational issues of small business accounting is the choice of form of accounting, because each form of accounting provides a combination of different types of accounting registers, which should ensure operational control, timeliness, completeness and reliability of generalization in the accounting of all business transactions that took place in the entity. It is concluded that the peculiarities of the organization of accounting for small businesses include the following: the choice of taxation system; approval of the chosen form of accounting in the Order on accounting policy; use of certain primary documents to confirm business transactions; display of information in the relevant accounting registers - depends on the chosen form of accounting; generalization of information in financial statements. Originality. The diversity of definitions of this concept has been clarified as a result of studying scientific approaches to the disclosure of the essence of the organization of accounting. The main factors influencing the organization of accounting of small enterprises are substantiated and revealed. It is believed that an important factor influencing the construction of accounting in small business is the taxation system. The advantages and disadvantages of simplified and general systems of taxation of small enterprises are presented in the article. Practical value. The obtained results of the research allow to deepen the theoretical principles and develop practical recommendations for improving the organization of accounting in small businesses, as well as to apply them for further research. Key words: organization of accounting, form of organization of accounting, small business enterprises, small business entities, taxation system.

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.

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.

Small business in economically developed countries and national economies receives considerable attention, as it constitutes a significant segment of the market economy. A comparison of the criteria for assigning business entities to the "small" category in different countries shows that some enterprises, which are considered large in Ukraine, are classified as small or medium in foreign countries. Governments in other countries understand the importance of small businesses to the economy and use various government support tools, such as tax incentives, legal and advisory services, educational programs and loan support programs. However, a comparison of individual performance indicators of small business entities in economically developed countries and Ukraine shows low economic activity of Ukrainian enterprises. This is partly due to limited access to low-cost credit resources. In 2019, Ukrainian small and medium-sized businesses received credit from foreign banks, but the conditions for obtaining loans were complex and opaque, and the rates were much higher than in economically developed countries. Therefore, it is important to implement state programs aimed at providing informational and advisory assistance and credit support to small business entities in Ukraine, as they do in foreign countries, in order to activate their activities. The development of small business is one of the main factors in the formation of effective market relations in Ukraine, as it contributes to the creation of new jobs, stimulates the structural restructuring of the economy and provides the market with goods and services, which is especially important in a crisis period. However, small business is sensitive to changes in society, so its activities require state regulation and support. For this, it is necessary to carry out further theoretical justification and develop recommendations regarding the ways, conditions and resources necessary to support small business entities in the region with the help of various financial instruments The main problems of the functioning of small business in Ukraine are given, as well as the main directions of its state support are proposed.

The innovation policy of the state has a great influence on the realization of the innovative activity of small business structures. The creation of an effective state mechanism for the dissemination and implementation of innovations and measures to protect and protect intellectual property rights to scientific and technological achievements is becoming the most important feature of the modern state. In countries with advanced market economies, small business structures occupy an honorable place in the economy, as well as receive appropriate support from governmental and non-governmental institutions. At the same time, the task of the state is not limited to providing financial, technical, and other resources to small business structures on preferential terms, as well as to supporting private initiatives at any cost. The state is called primarily to create such an economic and legal climate that would allow small businesses not only to stay afloat but also to stay afloat. The purpose of the work is to study and generalize the foreign experience of innovative development of small business structures, as well as to find opportunities for its use in domestic practice. The article describes the activities of state organizations for financial, informational, and advisory assistance to small businesses. The availability of credit programs for small businesses is considered. Tax incentives for state support of small businesses in economically developed countries are presented. Having identified the features of the state regulatory policy of the world's leading countries in the field of innovative development of small businesses, conclusions were drawn on supporting this sector of the economy in Ukraine and identified possible ways of its effective innovation in the national economy. It is confirmed that the implementation of such changes will promote the development of innovative activities of small businesses, allow them to create a favorable business environment and conditions for innovative development, strengthen competitive advantages, ensure effective operation, create a solid foundation for modernization and integration of Ukraine into the European and world markets.

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.

Small business is the main source of economic development of the state. It quickly responds to changes in the market environment, using new technologies and changing public needs. It practically does not require a large amount of start-up capital, ensures turnover of resources and quickly reacts to changes in the market structure, ensures overcoming of many socio-economic issues, etc. Therefore, one of the main tasks of the state is to support and stimulate the entrepreneurial activity of small business entities. Tax legislation of Ukraine is one of the most complex in the legal system of Ukraine. There is a trend towards its instability. As the practice of its enforcement shows, changes made to the laws of Ukraine on taxation often cause new problems. With the outbreak of full-scale war from February 24, 2022, existence and mood of small and medium-sized businesses worsened. Subjects of small and medium-sized enterprises consider the economic situation in the country to be very difficult. As a result of the hostilities, difficulties arose in lending to small businesses, logistics became more complicated, demand for products decreased, businesses were partially or completely suspended, and interruptions in electricity supply and communications also had a negative impact. Small business operating during the war is very important for the economy of Ukraine, therefore one of the main and priority tasks today is the support of small business entities. The state should respond more promptly to the needs of small business, develop and implement additional incentives for its recovery and further effective existence. Starting from 2022, important changes were made to the tax legislation in Ukraine, which relate to the stimulation and restoration of small entrepreneurship. In addition, various other stimulating factors have been introduced to support entrepreneurs, such as grants, loans and various projects of international donors. The changes in the tax legislation are aimed at reducing the tax pressure on business, improving the conditions for the development of entrepreneurship in the conditions of war, and thereby ensuring a more efficient receipt of taxes into the budget.

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.

The article reveals the issues of state support for small businesses in the Russian Federation. The main factors of deterioration of the situation in this area according to the estimates of entrepreneurs are given. It is concluded that today the state of small business is not satisfactory. The measures taken by the state are not sufficient to ensure that the results of small enterprises meet the needs of the Russian state and citizens.

Small business entities play a vital role in economic growth; however, effective accounting and tax management are essential for their sustainability. This article explores the significance of accounting in small businesses, comparing cash and accrual accounting methods. Additionally, it discusses tax obligations, challenges in tax compliance, and best practices for financial management. By implementing accurate record-keeping, utilizing accounting software, and staying informed about tax regulations, small businesses can enhance their financial stability and ensure legal compliance. The study highlights the importance of financial literacy and professional guidance in overcoming accounting and taxation challenges.

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.