small business

Improving the Assessment of Innovative Activity of Small Business

Introduction. To assess the efficiency of the state policy on the support and development of small innovative business, a corresponding system of evaluation indicators and indices should be designed. To solve this problem, the paper proposes a number of new indicators to characterize the innovative activity of small business on the basis of the expense–output indicator ratio of innovation activity and the dynamics of these indicators. Theoretical analysis. The formation of an effective national innovation system is impossible without solving the most urgent problems of ensuring a sufficient level and rate of the development of small innovative business. Significant efforts from the authorities, business, and society are made towards its development and comprehensive support in the innovation-developed countries. Methods. Special monitoring of the innovation activity of small business is carried out in the Russian Federation. Commercial organizations being subjects of small business are to submit Form 2-MP, regardless of the kind of ownership of every business entity. The determining criteria are the number of employees and the fixed capital structure. Results. A new approach to the innovation activity evaluation of small and medium businesses at both macrolevel and mesolevel is proposed in the paper on the basis of comparison of the rates of change of the resulting indicators of the innovative activity of enterprises with the rate of change of indicators of the expenses for innovative activities. Conclusions: the approach developed allows evaluating the impact of the state’s efforts of increasing the innovative activity of small and medium businesses in its dynamics.

 Izv. Sarat. Univ. Economics. Management. Law, 2013, vol. 13, iss. 2
Development of Innovative Business and its Clustering in the Conditions of Globalization

Introduction. Modern economy in the context of growing globalization needs in forming effective innovative mechanisms and functional models of innovation development. Theoretical analysis. Globalization as a process covering all areas of social development has a strong influence on innovation policy, until its strategic aims, directions and mechanisms of implementation. One of the challenges of globalization becomes an innovative development of States. Appear firm fully focused on innovation, in particular the role of flagship of the innovative development of TNC and major national business structures. With regard to aspects of regional innovation development, the most important trend here is the clustering of production systems. The purpose of the article is to identify the main trends of innovation development in the context of increasing globalization, and on the other hand to analyse the peculiarities of regional specifics innovatizacii. Results. It is revealed, that in modern conditions of globalization processes more complex. It has been established that innovative economy increasingly penetrates into national economic systems and distributed to a growing number of countries, both developed and developing. Researched critical factors of the innovation economy. Proved the need for convergence between business and Government to better utilize all the benefits of globalization and innovatizacii of the economy. The role of TNCs and other business structures as the “locomotive” of innovation and economic development. Lists the main trends in the development of models of innovation policy. Give special attention to the clustering processes, which play an important role in promoting regional economic integration.

 IZVESTIYA OF SARATOV UNIVERSITY. NEW SERIES. SERIES: ECONOMICS. MANAGEMENT. LAW. 2018. vol. 18, iss. 2
Тo the Question of Preferential Tax Treatment for Small Businesses in Saratov Region

Introduction. In the context of economic crisis in Russia there is an urgent necessity in state support of small businesses, especially in the form of reducing taxes for businesses in the region. We have to analyze the preferential tax treatment for small businesses in Saratov region and its impact on the development of small business in recent years. It determines the relevance of the study. Theoretical analysis. In Saratov region preferential tax treatment for small businesses is presented in a number of regional laws. In particular, there are differentiated tax rates in application of simplified taxation system for certain categories of taxpayers; there is a two-year «tax holiday» for 11 types of businesses in the patent system of taxation and 72 types of businesses under the simplified taxation system. From January 1, 2016, the cost of patents for certain types of activities was reduced as well as the number of business activity types falling under patent system of taxation was also expanded. Discussion of results. Positive trends in the development of small businesses and the receipt of taxes to the regional budget in recent years has revealed the need for extension of differentiated tax rates in the region at the application of simplified taxation system and confirmed the effectiveness of legislation adjustment on patent system of taxation. The existing mechanism of «tax holidays» can be an essential support for small businesses in conditions of some changes, for example, extension of the grace period under condition of obtaining certain positions by taxpayer, the distribution of incentives on current enterprises.

 IZVESTIYA OF SARATOV UNIVERSITY. NEW SERIES. SERIES: ECONOMICS. MANAGEMENT. LAW. 2016. Т. 16, вып. 3
The State Support of Small Business: Myth or Reality?

Introduction. Small business development has become one of the priorities of the economic policy of the country. This article led to the location and role of small business in today’s economy. Theoretical analysis. Small business is the locomotive of the economy of the country, it is a great force. Periodically creates favorable conditions for the prosperity of small businesses. The problem of building up this sector of the economy raised the authorities at all levels of management, and therefore reflected the changing regulatory framework. The purpose of the article is a study of the principles and methods of the State support of small business in Russia. Article is based on a dialectic-materialistic method, which includes historical and logical methods of cognition, the method of ascent from the abstract to the concrete. Results. Specifics and particularly significant problems of small business. Investigated the institutional aspects and the mechanism of realization of the State support of small business development. Main findings enrich the theory of government regulation of small business development and allow you to generate effective tools for implementing a system of State support for small entrepreneurship with a view to sustainable development.

 IZVESTIYA OF SARATOV UNIVERSITY. NEW SERIES. SERIES: ECONOMICS. MANAGEMENT. LAW. 2016. Т. 16, вып. 2