Small business and its role in the financial activity of municipalities


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Abstract

Based on statistical data, this article examines the importance of small business for solving problems to improve the socio-economic standard of living of the population in the country. The author analyzes its role in the formation of local budget revenues, paying attention to the need to develop such forms of small business as ecotourism, family business, and peasant agriculture. The author concludes that for the effective functioning of small business (small enterprises), it is necessary to establish interaction between small and large businesses, in particular, to provide financial support not only from the state, but also from large companies. In this article the concepts of "small enterprise", "small business", "small entrepreneurship" are applied as identical.

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About the authors

Svetlana Aleksandrovna Savostyanova

Financial University under the Government of the Russian Federation

Email: sarudenko@inbox.ru
PhD (Law), Associate Professor, Department of Legal Regulation of Economic Activity Moscow, Russia

References

  1. Малое и среднее предпринимательство: правовое обеспечение / Л.В. Андреева, Т.А. Андронова, Н.Г. Апресова и др.; отв. ред. И.В. Ершова. М.: Юриспруденция, 2014.
  2. Ершова И.В. Развитие учения В.В. Лаптева в современном предпринимательском праве / Творческое наследие академика В.В. Лаптева и современность. Отв. редакторы: академик РАН А.Г. Лисицын-Светланов; докт.юрид. наук Н.И. Михайлов. Институт государства и права РАН, Москва, 2014.
  3. Предпринимательское право в XXI веке: истоки и перспективы: монография / под ред. С.С. Занковского, Н.И. Михайлова. - Москва: Проспект, 2018.

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