ACTUAL ISSUES OF LEGAL QUALIFICATION OF SMALL BUSINESS ENTITIES

Apply

ACTUAL ISSUES OF LEGAL QUALIFICATION OF SMALL BUSINESS ENTITIES

Journal Title: Економічна теорія та право - Year 2017, Vol 2, Issue 29

Abstract

Problem setting. At the time of independence for the rapid development of small business and competitive market at the legislative level nothing was systemically introduced. That is, the problem of structuring and content of state economic policy in the small business sector affects a number of varieties of such policy. Recent research and publications analysis. The issues of legal qualification of small business subjects were paid attention to N. Bekh, Z. S. Varnalii, D. V. Z adykhailo, O. A. Kolesnikov, T. M. Kosheleva, N. N. Martynova, N. I. Nevychilova, N. S. Popovenko, L. V. Khomko and others. Paper objective. The purpose of the article is to define the concept of "small business", to study the legal qualification of small business entities in Ukraine. Paper main body. Today small business is the most common type of business in Ukraine. But small businesses for a number of reasons are unstable, have significant risks and do not feel systemic support from the state. The activities of small businesses are more exposed to negative changes than the activities of big enterprises. At the same time, the ease of organizing small businesses with medium and big negates the significance of the above risks. Small business entities are classified according to the organizational and legal form, the composition and nature of assets (the size of the enterprise’s capital), the sales of products volume, the profit. Legal support for small business development faces a number of challenges in Ukraine. A serious economic crisis, a high level of inflation, tax burdens, and a mostly declarative nature of state policy could be attributed to the corresponding problems. Unfortunately, there are no effective efficient mechanisms of financial and credit, tax policy, guarantees of business, a system of state bodies in the government programs to support small businesses. Their overcoming is possible only through an integrated approach, targeted programmes introduced and support from state bodies and local governments. Conclusions of the research. The support of state bodies and local self-government bodies is of great importance for the development of small business. In order to support small business, it is necessary to develop and implement projects of state and local programs, ensure their implementation, taking into account national and local priorities, and monitor their implementation. Short Abstract for an article Аbstract. Approaches of definition and value of small business entities, features of classification of small business in Ukraine are considered in the article. The author identified a number existing economic and legal problems, proposed ways to address and improving the sphere of small business.

Authors and Affiliations

А. М. Омаров

Keywords

business activities small business entities special legal regime.

EP ID EP219161
DOI -
Views 98
Downloads 0