Юрчик, Г. М. та Yurchyk, H. M. (2021) ОСОБЛИВОСТІ ДЕРЖАВНОГО РЕГУЛЮВАННЯ ФОРМУВАННЯ ТА РЕАЛІЗАЦІЇ ПОТЕНЦІАЛУ МАЛОГО ПІДПРИЄМНИЦТВА В УКРАЇНІ. Вісник Національного університету водного господарства та природокористування (1(93)). с. 226-239.

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Анотація

Визначено методи та інструменти державного регулювання потенціалу малого підприємництва. Досліджено масштаби та відсоткові ставки кредитування малого підприємництва в Україні. Узагальнено характеристики існуючих систем оподаткування суб’єктів малого бізнесу. Проаналізовано основні показники грантової та інфраструктурної підтримки малого підприємництва в Україні.

Title in English

PECULIARITIES OF STATE REGULATION OF FORMATION AND REALIZATION OF SMALL ENTERPRISE POTENTIAL IN UKRAINE

English abstract

The purpose of this article is to study the main regulatory mechanisms for the formation and implementation of small business potential in Ukraine. The formation and use of the potential of small business depends on public policy. Regulatory policy instruments in the field of small business are divided into direct (have a direct impact on the business sector) and indirect (primarily affect the macro-environment, which determines the level of entrepreneurial activity). Studies of the main components of regulatory policy in the field of small business show that in Ukraine there is a fairly wide range of credit proposals for business, but the interest rate on them is quite high. The average interest rate on loans in Ukraine is one of the highest in the world. In addition, interest rates for small businesses in Ukraine are significantly higher than for medium and large businesses. Small businesses in Ukraine can choose an acceptable system of taxation – general or simplified. 75–80% of natural persons-entrepreneurs and about 15% – legal entities use the simplified taxation system. Grant funding is an important source for starting and running a small business in Ukraine. Most small business support projects in Ukraine are implemented at the initiative of the European Union. An important area of small business support is the activity in the relevant direction of business support infrastructure. However, despite the availability of sufficient business support infrastructure, in Ukraine there is a practice of formal operation of relevant infrastructure facilities without real business support. A low level of predictability of regulatory activity (in particular, the Ministry of Economic Development, Trade and Agriculture) is a deterrent to the formation and use of small business potential in Ukraine.

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