Russian and foreign experience in business development. Foreign experience in the development of small and medium-sized businesses. Creating your own workplace - Israel

Foreign countries have accumulated extensive experience in state and public support for small and medium-sized businesses at the national, regional and municipal levels. In leading industrial countries - the USA, Canada, Japan - the state supports family, youth, women's, and computerized businesses. In Japan, Sweden, and Austria, which are the most successful in coping with unemployment, effective social partnership mechanisms have been created between the government, small businesses and trade unions to protect employees and encourage employers to create new jobs.

Canada has developed special programs of information, financial, scientific and technical support for small and medium-sized enterprises in the provinces, especially in the northern ones, with the participation of government agencies, banks, universities, chambers of commerce, and entrepreneurs' unions. Their goal is the intensive development of family, women's and youth businesses that do not use hired labor. These programs promote the creation of innovation parks, business information centers and business incubators with an emphasis on creating new jobs.

A diversified and effective system of support for small businesses exists in the UK. The state actively uses budgetary, tax and credit policy instruments to stimulate this sector of the economy. In the Asia-Pacific region, the focus is on small and medium-sized enterprises. China, along with investing in capital-intensive industries, provides massive financing to small enterprises that require a large number of workers, especially in the agricultural sector.

Of considerable interest is the policy of supporting small businesses in countries with economies in transition, which have a large population and a wide variety of geographical conditions and levels of development (India, Indonesia, the Philippines and a number of others). Their common feature is recognition at the state level of the need to develop small-scale production, introduce intermediate equipment and technologies that would facilitate the use of huge masses of unskilled and semi-skilled labor Business: the basis of a market economy. Textbook allowance. Berezin N.V. Kazan. 2001.

Support for small and medium-sized businesses in foreign countries is also provided by local authorities.

Abroad, municipal authorities take an active part in the socio-economic development of their territories. They carry out and coordinate various activities to stimulate the creation of new enterprises and industries, regulate the activities of individual industries, organize and develop urban infrastructure. Thus, in Germany, in order to attract additional funds and develop various forms of entrepreneurial activity, local authorities actively promote the location of production on their territories through special subsidies, preferential loans and electricity tariffs, surcharges to cover the costs of transportation and construction and installation work, and market formation work force. They bear the costs of regulating the location of productive forces, regional development and planning, preferential taxation, acquisition of land plots and their engineering preparation for the subsequent placement of production facilities. In France, direct and indirect types of assistance to entrepreneurs are used. Direct assistance is provided at the regional level. It includes:

• 1) “employment premium”, i.e. for any operation to create and expand economic activity (up to the amount of costs for creating 30 jobs);
• 2) a bonus for creating enterprises;
• 3) credit discounts and loans on preferential terms.

In addition, the regions are given the authority to distribute central government loans or bonuses for the development and improvement of the territory. Indirect economic assistance is provided by communes, departments and regions that have the same prerogatives in this area (subject to a ban on any direct participation in the capital of the enterprise and compliance with the loan guarantee limit). They can provide services when renting premises or purchasing a plot for construction, provide technical assistance, guarantee loans, and exempt from professional tax. Economic assistance to enterprises from local governments, varied in forms and directions, helps to improve the situation of both entrepreneurs and workers.

In the United States, the practice of creating enterprise zones has become widespread. As a rule, they are formed in areas where there has been a decline in economic activity for a long time. Enterprise zones first appeared in the early 80s and began to enjoy significant support from the presidential administration. At the end of the 1980s, 37 states passed laws establishing such zones, which became one of the main tools for the revival of old industrial centers. Today, all states have similar zones. In these zones: enterprises are created and local residents are hired, taxes are reduced, loans and subsidies are provided. In a number of municipalities, private firms wishing to place their capital in a given area are exempt from state taxes on corporate profits, property taxes, on machinery and equipment, on inventions and raw materials used in production, on certain types of products, on turnover, on land and capital investments. They are given the right to accelerated depreciation of production and transport equipment, allowing them to write off part of their profits as costs. Stimulating business activity in enterprise zones is also achieved, firstly, through the sale to private hands of state and municipal property (land, buildings, structures) located on their territory; secondly, by abolishing certain types of state and local regulation of business activities (requirements for the construction of buildings and landscaping, annual payments for the right to do business, etc.). At the same time, the social factor is not lost sight of. Those corporations that locate their enterprises in these zones, as well as expand and reconstruct old ones, while hiring at least a third of their staff from among local residents, receive significant benefits in paying income and property taxes. Enterprise zones have become widespread in the UK. They vary in area - from 50 to 450 hectares - and can consist of several territories bordering each other. Most of them are located in areas where there has been no investment in industry for a long time or where traditional industries have declined. The management of these zones was entrusted to local authorities (with the exception of Northern Ireland). Losses associated with providing companies with tax breaks are compensated by the state to local authorities. This made it possible to employ 89,500 people in enterprise zones in England, Wales and Scotland by the end of the 1980s.

One of the sources of financing the priority areas of the “local economy”, widely used abroad, is the issue of securities. Thus, in the USA, to finance the construction of new enterprises or the expansion of existing ones, municipalities issue special industrial development bonds. In order to stimulate economic activity, income bonds, or general bonds, have become widespread and are used as an effective form of attracting private capital. Profits from municipal bonds are not subject to income tax and tax on financial assets in banks. As a rule, a significant part of the funds received from the issue of these bonds is used for the construction of facilities, the characteristics of which are agreed in advance with the companies interested in construction. Subsequently, the company leases this object with the prospect of obtaining its ownership at a reduced price. At the same time, the cost of the object itself is significantly lower than the average, since initially, being a state-owned enterprise, it was not subject to local taxation. Local government. Grinev S.N. Minsk. 2004 - p. 35-36, 38.

Thus, the most effective instruments of economic policy of local authorities in the field of supporting small businesses are:

• 1) exemption of companies from paying income tax or its significant reduction;
• 2) introduction of preferential rates of income and property taxes in case of expansion of activities in the territory under the jurisdiction of local authorities;
• 3) organization of enterprise zones;
• 4) creation of special companies and development bodies;
• 5) provision of bonuses, subsidies, accelerated depreciation rights;
• 6) limiting direct interference in the affairs of private sector companies, etc.

All of the above illustrates quite well how foreign countries approach the construction of local economic policy.

In all foreign countries, there is support for small and medium-sized businesses, based on the legislative, financial framework, and organizational and methodological system.

The above mechanisms in the field of supporting small businesses, used in foreign countries, can be used in Russia.

PROMOTION OF SMALL AND MEDIUM ENTERPRISE DEVELOPMENT: FOREIGN EXPERIENCE AND RUSSIAN PRACTICE

Zabolotskaya Kristina Vladimirovna
Financial University under the Government of the Russian Federation

SUPPORT FOR SMALL AND MEDIUM-SIZE ENTERPRISES: INTERNATIONAL EXPERIENCE AND RUSSIAN PRACTICE

Zabolotckaia Kristina Vladimirovna
Financial University under the Government of the Russian Federation

Bibliographic link to the article:
Zabolotskaya K.V. Promoting the development of small and medium-sized businesses: foreign experience and Russian practice // Modern scientific research and innovation. 2015. No. 1. Part 2 [Electronic resource]..03.2019).

Scientific adviser:

Candidate of Economics, Associate Professor Ryabova Irina Sergeevna

Financial University under the Government of the Russian Federation

Recent years have seen rapid development of small businesses all over the world, which has a positive impact on their development. Small and medium-sized enterprises play a very important role in the country's financial system: they contribute to the fight against unemployment by creating new jobs, the formation of a normal competitive environment, small enterprises are more able to respond to fluctuations in consumer demand, to changes in market conditions, thereby giving the economy additional stability. In most developed countries, the contribution of the SME sector to GDP ranges from 50% to 60%, but in the Russian Federation small businesses provide only 21% of GDP.

Let's consider foreign experience in supporting small and medium-sized businesses.

1. Small and medium businesses in Singapore. Singapore is one of the most highly developed countries in the world. Singapore topped the world ranking for favorable conditions for entrepreneurship - Doing Business 2014, compiled annually by the World Bank (Russia ranks 92nd). Today, Singapore's SMEs make up 99% of all enterprises in the country and provide jobs to 70% of the employed population. Small businesses account for half of Singapore's GDP. The government is interested in promoting the development of SMEs to ensure their competitiveness in the international market. A special agency “Spring” has been created in Singapore, providing the development and implementation of various programs to assist SMEs, providing consulting services, and training personnel for business management. The forms and methods of government support for small and medium-sized businesses in Singapore are different. They can be divided into administrative, financial and fiscal. Singapore is introducing a wide variety of preferential lending programs, which include special loans, credit risk insurance, subsidies, and funding for training and advanced training for SMEs.

2. Small and medium businesses in the USA. In the Doing Business 2014 global ranking, the United States of America ranks 4th out of 189 countries. The USA is a country not only of huge corporations, but also of small businesses, which are the core of the US economy. Small businesses account for more than half of the GDP produced by the private sector; small businesses in the United States provide jobs for more than half of the country's working population. The US Small Business Administration (SBA) provides support to small businesses in cooperation with the Department of Commerce, federal and state agencies in many different areas:

1. A wide range of financing methods: microloans, loans to cover large debts, venture capital, franchising, leasing, loan guarantees, subsidies.

2. Technical assistance, assistance in filling out loan applications, direct and online consultations on marketing, business planning and management are provided, and individual recommendations are given.

3. Wide scope of application of tax benefits.

4. There are 19 export promotion centers.

5. 23% of government orders are implemented by small enterprises.

6. Implementation of programs to introduce cutting-edge technologies into small businesses.

7. Legal protection of the interests of small businesses.

3. Small and medium businesses in the UK very well developed. In the Doing Business 2014 global ranking, the UK ranks 10th out of 189 countries. SMEs account for 99.9% of all private sector businesses in the UK, accounting for 59.3% of private sector employment. The SME sector accounts for 50% of the country's total GDP. The main coordinator for SME support is the Ministry of Business, Innovation and Skills (BIS). Key priorities for supporting small businesses:

1. Assistance to start-up businesses provides free support in the form of advice and guidance.

2. Facilitating access to financial resources involves a wide variety of activities. The “Innovative Financing” program occupies a special place.

3. Measures to improve SME management methods, search for specialists and develop the labor market are provided for by the state program “Advanced training of employees”, there is a system of state financial compensation for the costs of SMEs and individual entrepreneurs for training and advanced training, which provides compensation for the costs of paying for intermediary services, recruitment agencies and etc.

4. Improving production processes and increasing their efficiency. BERR has developed a number of special programs for the SME sector, providing grants and loans to small businesses.

5. In order to develop and create new products and services that help increase the competitiveness of SMEs and the national economy, programs have been developed in the UK to provide financial assistance to develop cooperation in the innovation field.

6. Development of export opportunities of the SME sector. The “Passport to Export” support programs, designed to help beginning exporters, as well as the “Road to Global Growth”, designed for exporters, have become widespread in the country.

Studying foreign experience allows us to identify common features support mechanisms that should be taken into account in domestic practice:

1. Tax benefits for SMEs in priority sectors for the country’s economy, as well as for investors investing in small and medium-sized enterprises.

2. Simplification of the SME regulatory system and updating of standards.

3. Providing access for small and medium-sized businesses to government orders.

4. Carrying out a number of activities to make information about existing methods of supporting SMEs more accessible.

5. Increasing the volume of state guarantees for investment loans to SMEs.

8. Policy to smooth out seasonal cycles in relation to agricultural SMEs.

9. Introduction of special programs to encourage already successful businessmen to pass on their experience to budding entrepreneurs.

11. Creating favorable conditions for the comfortable functioning of SMEs, facilitating access to borrowed resources, providing targeted soft loans.

13. Creation of a specialized state body for supporting small businesses.

In conclusion, we note that the great hopes of world leaders are associated with the SME sector, which has shown its high potential. In Russia, small business is at the beginning of its journey, but all the makings for its successful development are fully present. State policy should be based on the principle of creating the most favorable conditions for the development of SMEs, especially in those areas of activity that provide the maximum socio-economic effect.

The small enterprise sector is an integral element of any developed economic system, without which the economy and society as a whole cannot exist and develop normally. In developed countries, the principle of cooperation between large, small and medium-sized enterprises is cultivated, and they complement each other, especially in the field of specialization of individual industries and in innovative developments.

According to the UN, in the global economic system, SEs are employers of almost 50 percent of the working population of the entire world. The volume of production in the SE sector in various countries ranges from 33 to 67% of GNP.

Small business in Europe forms the basis of the EU's socio-economic development. There are over 20 million small businesses in the European Union, which account for more than half of total turnover and added value.

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-sized businesses as much as possible, measures have been taken in Europe to eliminate administrative obstacles for small businesses. First of all, changes were made regarding value added tax, adjustments to financing conditions and changes to the social policies of states.

State regulation of small businesses in Europe is carried out through legislation, development and implementation of targeted programs for financial, technological, information and personnel assistance to the development of small businesses. Small businesses in Europe adapted to crisis conditions most effectively, having the opportunity to maneuver in the market. Small enterprises quickly began to occupy niches that were uninteresting to large enterprises, which greatly helps European countries overcome stagnation in the economic sphere.

Small business in Germany is one of the most important sectors of the economy. The government provides support to small businesses, both financial and technological. Small business in Germany has certain specifics and development history. Since the dawn of capitalism, the first large enterprises and chambers of commerce and industry (CCI) appeared in the country, which became the first associations of entrepreneurs for the purpose of cooperation in the development of trade and production. Currently, Chambers of Commerce and Industry operate at the level of state organizations, which oblige all small businesses to become members of the chamber.

Thanks to Japan's successful development in the post-war years in the field of technological achievements and economic growth, the country became one of the three most developed countries in the world. This was facilitated by enormous government support for small businesses. The share of small businesses in the Japanese economy is about 40%, despite the presence in the country of a huge number of scientific companies and large concerns involved in the production of cars, audio and video equipment and other technical products.

Japanese legislation strictly regulates the market value of manufactured products, introducing restrictions on the size of its increase/decrease. If unconfirmed discounts are identified or there are speculative prices, small businesses are deprived of the right to carry out their activities.

The history of economic development of South Korea shows the importance of small business in this process. In the 50s, South Korea was practically the most backward country in Asia and the whole world. The main reason for this was the Korean War and the division of the country into two parts: North and South. At the same time, all industry and scientific and technical organizations remained in North Korea.

Despite this, the South Korean government continued to support large enterprises by creating large corporations. After the end of the financial crisis, the government began to support some small and medium-sized enterprises by paying off part of their loan debt. With the support of the South Korean government, special associations, investment funds and scientific and technical centers were created that focused on small businesses.

A study of foreign experience using the examples of Spain, Germany, Japan, South Korea and China revealed a certain commonality in the problems of infrastructural support and regulation of small business activities, both in Kazakhstan and in economically developed countries.

It should be noted that the history of the evolution of developed countries shows that small business is a fundamental link, the state and level of development of which determines the sustainable economic growth of the state. It is this sector of the economy that has enormous potential for solving many problems.

List of used literature:

1. Analysis of the development of small and medium-sized businesses in Kazakhstan. M: - Materials for the 8th international scientific and practical conference, “Real research and development.” - Sofia: January 17-25, 2012. pp. 3-7

2. Foreign experience in the development of small medium-sized businesses AlPari, 2-3, 2012, 43 pp.

As the experience of developed countries shows, small business plays a very important role in the economy, its development affects economic growth, saturating the market with goods of the required quality, creating new additional jobs, i.e. solves many pressing 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 effective functioning of the country's economy.

Let's consider the positive experience of Germany in the development and functioning of small businesses.

The post-war economy of West Germany was in a deplorable state. The winners destroyed or dismantled a significant part of the plants and factories, 2/3 of the production facilities were inactive, and agricultural land was withdrawn from economic use. In 1946, industrial production was about "/3 of the pre-war level, agriculture was thrown back 30 years. The financial system was upset. The amount of money in circulation during the war years increased 5 times. Inflation reached 600% in relation to the pre-war level .

The program for the restoration and development of the German economy was focused on the formation of a 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.

The main ideologist and architect of the economic revival was Professor L. Erhard. His reform activities were based on the concept of a “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 a market economy were:

the goal is a high level of well-being for 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 prerequisites and conditions for competition.

Economic reform began with streamlining the monetary economy, freeing prices, as well as measures to stimulate entrepreneurial activity

Small and medium-sized businesses, to which the state paid special attention, became the basis of production activity. The state policy was aimed at its full development. In 1953, enterprises employing up to 500 people already employed more than half of all those employed in the country's economy.

The reforms produced positive results 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 an “economic miracle,” and the state’s attention to the problems of small business development played a significant role here.

In the 1970s, transnational corporations that emerged from the union of national firms from individual countries actively developed various forms of cooperation with small and medium-sized businesses. The role of small and medium-sized businesses in the economy has been steadily increasing. 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 the following:

• - program “Concept for the development of scientific and technical policy in relation to small and medium-sized enterprises”;
• - program “Stimulating savings for starting your own business.”

The first program provides financing for small businesses in Germany, the second helps to open your own business, so-called “start-up” projects. A special government body - the Recovery Credit 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, loans are provided for businesses on preferential terms.

Today, small businesses in Europe stimulate the development of competition, “force” large companies to introduce new technologies and improve production efficiency; the efficiency of the entire EU economy directly depends on the successful activities 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, to ensure optimal conditions for entrepreneurial activity, and to increase the competitiveness of small businesses.

Currently, 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 the XXIII Directorate General of the European Commission (Enterprise, Commerce, Tourism and Social Economic Policy) in cooperation with the European Parliament, the Economic and Social Council, the SME representative organizations in the EU bodies and other services of the EU Commission.

The horizontal approach is based on protecting the interests of SMEs in other areas of EU activity (such as research and development policy, regional policy, international relations, etc.) and strengthening the position of SMEs in the relevant activity.

As is known, one of the main tasks of the European Union is to implement the principle of “social and economic fusion”, aimed at establishing equality of opportunity for regions with different levels of development, as well as for different social groups. This principle implies that less developed regions and poorer sections of society in the EU should be supported first.

Given the importance of SMEs for the economic structure of the 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 must 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 people working in the small business market is necessary. And here, according to expert (Dean of the Faculty of Sociology at the Higher School of Economics) Alexander Chepurenko, it is very important to support startups to which banks prefer not to give loans due to high risk and lack of credit history. Business angels could also provide good support for the development of innovative projects. In developed countries, the state actively cooperates with them, co-financing interesting projects. “These are large-scale programs. And until we reach this level of development, no Skolkovo will help us,” the expert assures.

The 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 large businesses. Large corporations use the market and structural flexibility of small enterprises and their innovative capabilities. Cooperation between large enterprises and small firms helps corporations quickly penetrate new markets, implement new technological solutions, and 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 generates entrepreneurial talent.

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 aspiring 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, 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 affiliates:

• - assistance in obtaining a business loan;
• - technical and information support for small businesses in the USA;
• - providing guarantees for business loans;
• - direct subsidizing and lending to small businesses from our own budget.

In the United States, there is a very clearly developed system of criteria by which small businesses are defined. These criteria depend on the type of activity of the 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 Lawyer Department has been created to comply with legal legislation regarding small businesses, which defends the interests of business in court and Congress. The US authorities assign small businesses one of the main roles in their concept of economic development. In the reports of US government ministers, the same idea constantly creeps in that small business is an important lever for improving the health of the entire economy as a whole.

Also interesting is the foreign experience of small businesses, 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. This country has created many programs to help private businesses; the government of this country pays special attention to the development of knowledge-intensive and innovative technologies. The Spanish government also encourages 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 World War II is also associated with the development of small businesses. Currently, small businesses produce about 40% of this country's industrial output. 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. The Japanese authorities have also organized training and consulting centers where a new entrepreneur can obtain all the necessary legal information.

The experience of developing small businesses 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 became one of the three most developed countries in the world. This was facilitated by enormous government support for small businesses. The share of small businesses in the Japanese economy is about 40%, despite the presence in the country of a huge number of scientific companies and large concerns involved 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, and the country's small businesses are concentrated in the field of construction, light industry and the service sector. Therefore, Japan's economic policy is aimed at developing technical and knowledge-intensive production in small businesses.

Legislative acts regulating business activities adopted by the Japanese government highlight the status of small businesses and establish the amount of benefits for them in accordance with the type of activity. A large number of laws regulate antitrust activities in Japan.

Japanese legislation strictly regulates the market value of manufactured products, introducing restrictions on the size of its increase/decrease. If unconfirmed discounts are identified or there are speculative prices, small businesses are deprived of the right to carry out their activities. These actions apply to all enterprises. The development of market mechanisms allows the Japanese Government to control unconfirmed price increases and the occurrence of inflation. Considering the above, we can conclude that in Japan there are good conditions for the development of small businesses.

The regulation of small businesses in Japan is carried out by the Small Business Administration, which reports to the Ministry of Foreign Trade and Industry of Japan. The Department of Small Enterprises is responsible for monitoring the implementation of antimonopoly legislation, ensuring state protection of the interests of small businesses in the country, limiting the control of business owners, and determining the responsibility of customers and performers when concluding contractual agreements between them.

In order to facilitate the procedures for obtaining loans by small businesses and the Japanese government, the Small and Medium Enterprise Insurance Corporation and Loan Guarantee Associations were created, similar to the creation of State Funds for the development and support of small businesses in China, the USA and other countries.

The Japanese government at all levels of government allocates subsidies at all stages of development of small businesses that take an active part in the development of knowledge-intensive and high-tech industries. The state allocates loans for them and provides assistance in obtaining loans by providing guarantees and other means of credit guarantees. At the same time, with state support, specialists are trained in specially created centers and qualified consulting is provided to entrepreneurs.

The main purposes for which subsidies, loans on special preferential terms and loans are provided include:

improvement and modernization of production of enterprises in the knowledge-intensive industry;

implementation of innovative technologies developed jointly with scientific institutions;

promoting the development of light and food industries;

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 businesses in the West is proceeding at a faster pace, since national authorities attach great importance to small businesses and provide them with support at the federal level. Small businesses in developed countries currently represent the middle class, which serves as the basis for stable economic development. Even former developing countries made a big economic breakthrough precisely with the development of small and medium-sized businesses (Taiwan, Singapore, Indonesia, etc.). If you trace the pace of development of small enterprises in these countries, you can see the dependence of the development of the entire economy as a whole.

Small business originated in the eastern Mediterranean more than 40 centuries ago and is already the driving force of the economy for many countries. Small business is a business based on the entrepreneurial activities of small firms, small enterprises that are not formally included in associations.

According to Rosstat, the development indicator of small business in Russia from GDP is only 20%, while in the countries of the European Union, the USA and China it exceeds 50%. Developing countries, unlike Russia, perceive small businesses as an integral part of the economy, thanks to which they have a chance to become a full participant in economic activity.

Foreign countries use all possible actions to promote the development and maintenance of small businesses, while in Russia there is only regulation of the rules for its operation.

In this regard, enterprises in our country are susceptible to crises in the activities of SMEs, which arise, as a rule, due to a lack of financial resources.

One of the key factors for the development of a crisis for a small enterprise can be inflation, under the influence of which the company’s working capital depreciates. However, the crisis also has positive sides; thanks to it, the company can get a chance to expand its business, new solutions are being searched for, and even a modification of the business profile is possible.

The survival rate of enterprises on the market for more than three years leaves much to be desired. For comparison, you can take countries such as Russia - 0.03%, while the situation abroad is a little better, Norway - 6.15%, Finland - 6.65%, Spain - 8.39%, Greece - 12.6% . The question why this happens is asked by many beginning 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 immediately arise related to the abolition of benefits. At this stage, a small, barely established company has to compete on a par with large business sharks. In addition, in developed countries, small business is not only a source of profit, but also helps solve many socio-economic problems, be it unemployment, problems in the field of engineering and technology, or the level of the middle class in the economy.

Microfinance organizations abroad provide active support to small businesses. Compared to banks, they have a more flexible structure, so clients can count not only on high-quality service, but also on 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.

The authors found it interesting to analyze support for small businesses in developed economies such as the USA and Canada, as well as developing economies using 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 United States ranked 5th and Canada 14th out of 148 countries in the competitiveness ranking. For comparison, Brazil ranked 56th and Argentina 104th.

Figure 1 - the most problematic factors for doing business

The report's authors emphasize that countries with high levels of national competitiveness tend to provide higher levels of well-being for their citizens. The specific features of the functioning of small businesses include their local nature, focus on local consumers and the use of necessary labor in close proximity to the area of ​​their activity.

The Global Competitiveness Index is composed of 113 variables, all variables are combined into 12 benchmark indicators that determine national competitiveness (quality of institutions, infrastructure, macroeconomic stability, health and primary education, higher education and vocational training, efficiency of the goods and services market, labor market efficiency, development financial market, level of technological development, size of the domestic market, competitiveness of companies, innovative potential).

It is intended 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-sized businesses are one of the main sources of growth in the country's GDP, as they account for 37.5%. Small businesses are not supported by the state through 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 assistance in promoting it to the markets of foreign countries. State support is most clearly reflected in the creation of 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 Argentina's laws is the fact that banks are required to provide small businesses with access to the 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 their activities, both in the medium and long term (see Fig. 2 - access to financing). The State Guarantee Fund makes it possible for small businesses to obtain a loan without additional problems, and if it is taken out 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 an ineffective government bureaucracy has developed (see Figure 2).

In 2012, the Canadian government developed a policy to create favorable conditions for attracting private and foreign investment, supporting innovation (see Fig. 3), and ensuring full-time employment of the country's population.

Figure 3 – innovation indicator on a scale from 1 to 7 (where 1 is very bad, 7 is the best in the area)

According to Figure 3, the innovation rate in Canada remains at a fairly high level.

In 2008, the Government implemented a policy aimed at developing innovations in the field of environmental science, natural resources and energy, healthcare and information technology. 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. Moreover, this strategy denies Canadian small businesses significant federal support.

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 more than zero. Crime and theft are also low. Tax rates are generally trending downward, 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 country’s total employed population works, which forms 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, the bar for the possible gross income of enterprises engaged in the small business sector was raised (currently it is 360 thousand reais).

Figure 5 – dynamics of changes in indicators of the most problematic factors for doing business in Brazil, 2009-2014

In Figure 5 one can observe a decrease in tax rates and tax regulation in general. However, at the same time, one can observe an increase in bureaucracy and a complication in obtaining funding. However, during the period from 2008 to 2013 we can observe an improvement in the country’s infrastructure.

Among other things, a number of divisions and departments are involved in supporting small businesses, one of whose functions is to create favorable conditions for doing business by 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 access to finance rose sharply over the period under review, but so did the rate of ineffective government democracy.

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 businesses, 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 the figure for 2009 (In February 2009, approximately 5.25 million people were recorded as unemployed women in the United States).

Small businesses in the United States include 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. Because, as noted earlier, in this country also small businesses provide an opportunity to employ a huge number of not only the indigenous population, but also migrants. Thus, the United States views support for small businesses much more globally than other countries; here, sustainable and actively developing small businesses support 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