THE STATE SUPPORT SYSTEM OF SMALL AND MIDDLE BUSINESES
The stability of the market economy development depends on the efficiency of small and midsize businesses functioning in the country [1, p. 249-257]. A small business can create new workplaces reducing social tension in the society by the state support and assist the democratization of the society, provide the significant share of the budgetary receipts like taxes, produce and distribute goods and services which are unique, weaken monopoly and promote free competition. Such scientists as Varnaliy Z.S., Andryushchenko G.A., Kolomiyets N.I., Voronina L.I., Cherniavskyi A.K., Solomenko O.E. were engaged in research of small business problems in Ukraine. Varnaliy Z.S. and Andryushchenko G.A. underline, that small business is the independent systematic economic activity of small business of any ownership pattern, which is conducted at an own risk for profit [2, p. 118]. The essence and importance of small business is that it is the leading sector of the market economy; makes the basis of small-scale production; determines the rates of economic development, structure and high-quality description of GDP; provides economic restructuring, quick payback cost and freedom of market choice; also provides a market saturation with consumer convenience goods and services, realization of innovations, additional workplaces; has high mobility and rational forms of management [3, p. 100]. The support of enterprise development is an important direction of state policy in the conditions of economic crisis. The growth of unemployment and inflation processes make a basic serious call to all nation. However, the systematic problems of Ukrainian economy and the absence of a consolidated, cost-weighted positions of politicians and government leaders in relation to a purpose, principles and methods of monetary and economic policy, directed on overcoming of the crisis, substantially worsen the prospects of business development in the nearest years and quick exit from the crisis. These factors have entailed sharp growth of disquietness and worry for the future of the enterprise environment in Ukraine. The basis of the economic growth is and will be a middle class and exactly it will become the great start of revival. There are some problems, because of present economic development of our state as a small business provides a less than 10% of GDP. They are the following: • imperfect system of taxation, which becomes too burdensome for small producers; • high level of shadowing in a small business; • low level of management, lack of knowledge, experience and culture of market relations; • insufficient infrastructure to support small enterprise; • lack of full and reliable information of the market state and conjuncture; • low level of the consulting services and special educational programs; • the practical absence of state financial and credit support; • a mistrust of the protected partners and negative psychological relation of the population to the entrepreneurs. It is necessary to change the ideological essence of entrepreneurship in Ukraine to solve given problems, which make barriers to an effective development of small businesses. This shows that the subsequent development of the situation without active and positive intervention of the state can result the rolling up (mainly because of subsequent shadowing) of the economic sector with the appropriate escalation of economic problems and strengthening of social tension. Thus, there is a necessity of the active state policy to support small business. The improvement of the state regulation system of small and middle businesses should be conducted in the following directions: 1. it is necessary to take the following measures within the tax reform: ● to systematize legal base in relation to the current income taxation system of small and middle businesses; ● to remove disadvantages of simplified taxation system of small and middle businesses; ● to solve problems related to irregular distribution and rebundancy of the tax burden on business activity; 2. it should be undertaken the following measures within the administrative reform: ● legal measures which would limit intervention of state officials in business activity; ● to provide such organizational forms of enterprises, as business-incubators; ● to fight at the state level with the displays of shadowing business activity using current legislation. The study and adaptation of international experience in the area, where small business is a leading sector of the market economy, becomes very important for the formation and development of the state system of entrepreneurial activity. Thus, a positive experience for Ukraine is an American two-level model of business regulation; the Spanish system of general administrative and economic autonomy in the field of small business to local authorities; the Finnish model promoting innovative entrepreneurship; financing system of introducing new technologies in small business in Japan; using the analysis of business potential regions and divisions of the "more" and "less" priority of the following example of Turkey; providing of Russian small business monitoring system in the each other region of the country. The primary task of the state and regional policy of Ukraine is to adapt the global regulation of small business practices to the modern Ukrainian market, as the full support of small business by the government depends on fundamental market transformation of Ukrainian economy and the formation of post-industrial society. A list of literature: 1. Kolomiiets N.I. Prevention bankruptcy of small business [Electronic resource] // Scientific periodicals of Ukraine (journals and collections of scientific works). Forestry, timber, paper and wood industry: Interdepartmental scientific-technical collection – L'viv: UkrDLTU. - 2004. - 316 p. Access mode: http://www.nbuv.gov.nalроrtаl/nаturаglрdр/2004 2. Varnalii Z.S. Small business: bases of the theory and practice. - 2-nd edition. - K.: Znannia, 2003. - 302 p. 3. Andriushchenko H.O. Small enterprises: criteria of definition // Formation of market relations. - K. - 2008. - 190 p. 4. Krupka M., Skasko O. Trends and problems of credit services market in formation Ukraine // Bulletin of Ukrainian National Bank – 2007. - 285 p. 5. Voronina L.I. Small business and entrepreneurship in market condition. - Edition European University. - 2006. - 211 p.
