FEATURES OF ECONOMIC DEVELOPMENT SUBJECTS OF SMALL ENTERPRISE

Abstract

The article analyzes the role of small business entities in the overall structure of the economic entities of the Russian Federation. The criteria for classifying economic entities as subjects of small business are considered. The changes in the basic criteria of small enterprises in recent years and their grouping into such types as microenterprises, small and medium ones are considered. The structure of small business entities in the context of dividing them into legal entities and individual entrepreneurs is analyzed. The analysis of tax payments of small businesses with the use of such special tax regimes as a simplified taxation system, a single tax on imputed income and a single agricultural tax for the period 2012-2016. The following statistical research methods were used: grouping of data, calculation of generalizing indicators (absolute, relative values), construction of series of dynamics. The study allows us to conclude that despite the quantitative increase in a number of indicators, the potential of small business entities is not fully utilized and does not receive the support of the state that could stimulate economic growth.