In modern conditions, there is an increase in state regulation and promotion of entrepreneurship development, organizational forms of interaction between state bodies and private business entities are changing, there are significant shifts in the goals, mechanism, management apparatus, in a combination of state and market mechanisms of regulation.

The purpose of state regulation of entrepreneurial activity is to create certain conditions that ensure the normal functioning of the economy as a whole and the stable participation of the country's entrepreneurs in the international division of labor and obtaining optimal benefits from this. The government of each country certainly has its own goals at each specific stage and achieves their solution by the methods and means available to it in relation to the current economic situation in its country and in the world economy. Therefore, the goals and objectives of state regulation are subject to change, while the mechanism of regulation is well developed, although it has features in each individual country.

In a generalized form, the tasks of state regulation include:

  • - development, adoption and control of legislation providing the legal basis and protection of the interests of entrepreneurs;
  • - increasing the efficiency of state regulation and reducing the corresponding costs;
  • - weakening of direct forms of interference and bureaucratic control over the activities of enterprises;
  • - creation of conditions for free and fair competition in the market, free movement of goods in the domestic and foreign markets, control over compliance with competition rules;
  • - ensuring commodity-money and budgetary balance through financial, tax, interest rate policy and management of money emission;
  • - combination of current and prospective directions of economic development: structural and investment policy and scientific and technical policy;
  • - promotion of long-term growth of capital accumulation and stable development, containment of inflation by economic means, removal of restrictions on administrative regulation of the economic sphere of activity;
  • - Ensuring the free movement of labor and compliance with labor laws, regulation of private employment and the procedure for remuneration;
  • - maintenance of social balance and acceptable level of differentiation and income distribution for the majority of the population.

Describing the state regulation of the economy in modern conditions, first of all it should be noted that the center of gravity in this regulation has shifted to the active participation of the state in the organizational and economic regulation of production. Its main tasks are:

  • - implementation of the restructuring of production, which involves the creation of new export-oriented industries, the modernization of traditional industries and the adaptation of their products to the requirements of the world market, the reorientation of certain types of industries to world markets within the framework of international specialization;
  • - increasing the competitiveness of products of export industries and certain types of industries;
  • - search and use of opportunities for long-term provision of production with guaranteed sources of raw materials, fuel, semi-finished products;
  • - strengthening the position in the priority and most progressive sectors of the economy, their orientation towards servicing export production;
  • - revision of the forms of links between short-term and long-term measures of government policy, the traditional influence on the market situation, based on demand regulation, which is increasingly intertwined with measures of state regulation of foreign economic relations;
  • - the use of measures to influence the process of concentration in the leading sectors of the economy, including those specialized for export, the implementation of measures aimed at strengthening the organizational structure of large firms, the development of new forms of relations between them.

Regulation is increasingly focused on improving production efficiency. The emphasis is shifted from demand management to supply management. Significant changes have also taken place in the regulatory mechanism. The most important form of state regulation of entrepreneurial activity has become the inclusion in the programs of long-term economic development of the main directions of structural restructuring of industry with a focus on export specialization.

Great importance in the 80s. 20th century acquired targeted programs for sectoral regulation of production. They differ in that the financial resources of the state and the resources of private companies are directed to the development of new priority sectors of the economy, as well as to solving energy problems, reorganizing and modernizing traditional industries.

The problems of structural policy have become at the present stage the leading directions of economic policy, in which the emphasis is on targeted investment programs that combine private and public capital to solve global problems of the best adaptation of entrepreneurship to the conditions of the development of the world economy.

The state policy of regulating the economy is aimed at comprehensively serving the needs of entrepreneurs, and in particular, on administrative supervision and normative regulation of production. Now regulatory regulation has spread to new areas, such as: product safety (food and pharmaceutical products), development and implementation of unified national quality standards (including product safety standards). In order to curb production and wasteful consumption, measures of direct and indirect regulation are applied: regulatory standards for product quality, tax incentives for investment, indirect taxes on consumers.

An important area of ​​state regulation is the patent policy of the state. It boils down to limiting the life of a patent and making new patents compulsory licensed for a relatively modest license fee.

An important instrument of financial regulation of entrepreneurial activity is the provision of direct loans and subsidies, primarily for the renewal and improvement of the production apparatus of companies at the expense of public funds. These funds are used when private business is not able to independently remove one or another link of national production from a streak of difficulties. Programs of concessional lending and subsidies to certain industries, loan guarantees, measures to maintain or curb the growth of industry prices, combined with protectionist import policies and other means of stabilizing the market, are becoming increasingly important. The regulation of interest rates on deposits and loans on a market basis implies that private business is provided with greater freedom in choosing the conditions and methods of financing.

One of the most important functions of state regulation is the development of general principles and the implementation of the country's foreign economic policy.

Federal State Educational Institution

higher professional education

"Financial Academy under the Government of the Russian Federation"

"Perm Financial and Economic College" - branch financial academies

Department of Economics and Management

COURSE WORK

in the discipline "Economics of the organization"

State regulation of entrepreneurial activity

Completed by a student:

FP-207 groups

Timofeeva Daria Sergeevna

Specialty: "Finance"

Specialization: "Finance and Law"

Scientific adviser:

Department Lecturer

"Economics and management"

Pogonin A.V.

Perm, 2010

INTRODUCTION………………………………………………………................3

CHAPTER 1. Theoretical aspects of state regulation of entrepreneurial activity……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….

1.1. The role of the state in the development of the entrepreneurial process…………………………………………….……..............5

1.2. Goals of state regulation of entrepreneurial activity…………………..........7

1.3. Methods of state regulation of entrepreneurial activity…………………............................9

1.4. Legal Regulation of Entrepreneurship .................12

1.5. State support for small businesses………............17

CHAPTER 2. Normative-legal documents for the regulation and development of entrepreneurship ............................ ................................................. ..26

CONCLUSION………………………………………………………......31

LIST OF SOURCES………………………………………………..33


INTRODUCTION

Inevitably, economic reforms are carried out, although not always consistently and reasonably. The result of the reforms is the formation and development of new economic, financial, social and other relations based on the formation of a market economy, in which entrepreneurs (collective and individual) are the leading economic entity.

Any nation is proud of the fruits of its entrepreneurs. But any nation and each of its individual representatives are proud of their involvement in the implementation of any entrepreneurial idea. Entrepreneurship as one of the specific forms of manifestation of social relations contributes not only to increasing the material and spiritual potential of society, not only creates a fertile ground for the practical implementation of the abilities and talents of each individual, but also leads to the unity of the nation, the preservation of its national spirit and national pride.

The entrepreneur is not an anti-social figure. Acting in his own interests, he satisfies our needs, ennobles our life, makes it more comfortable. Yes, our entrepreneurs have more money than other professions. But, after all, it is money that acts as a professional tool for an entrepreneur and an indicator of the effectiveness of his activities. An entrepreneur produces goods in which we are interested, he supplies them to us, gives work to many of us, society always needs entrepreneurs, especially ours, Russia.

The relevance of the topic is the change in economic relations in Russia, the development of entrepreneurial activity. All this influenced the formation of legislation, including the system of state regulation in the field of production, work, services, and their quality. Currently, the process of reforming the system of legislation in the field of legal regulation is being actively carried out.

The purpose of this work is to determine the main directions for the development of the foundations of the legal regulation of entrepreneurial activity.

When writing this course work, the following tasks were set:

1. The study of theoretical material on this topic

2. Consideration of problems related to the process of state regulation of entrepreneurial activity

3. Draw conclusions on the work done.

This work consists of an introduction, a conclusion, two chapters and a list of references. The first chapter deals with theoretical aspects, the second chapter deals with practical aspects.


CHAPTER 1

The economic legislation of the Russian Federation defines the initiative and independence of economic entities as the fundamental principles of entrepreneurial activity. The enterprise independently plans its activities on the basis of agreements concluded with suppliers and buyers, relying on demand and market conditions, manages profits. At the same time, the independence of an enterprise cannot be unlimited, without state control, regulation, and coordinating influence.

This chapter is intended to reveal the essence of state regulation, that is, the implementation of the goals and methods of regulation, as well as to determine the role of the state in the development of the business process.

1.1. The role of the state in the development of the entrepreneurial process.

Disputes about the role of the state and the degree of its intervention in economic processes do not cease to excite modern economic thought. As many respected scientists point out, economics should not return to monetarist theories. Other, no less respected economists suggest minimizing the role of the state.

The decisive role of the state in stimulating and regulating entrepreneurship is traditional for the country. States always actively interfere in the activities of the entrepreneur, sometimes acting as an outside observer or arbitrator. At the same time, a fairly diverse set of tools is used, including a wide range of both economic and administrative levers.

This began to manifest itself most clearly from the beginning of the 18th century, when a protective system began to take shape, which ultimately determines the fate of entrepreneurship. It was the state, and not private capital, that acted as the main initiator of the development of most areas of entrepreneurial activity.

The role of entrepreneurship and national capital in creating the economic model of Russia, its transformation into a world economic power was clearly recognized in the era of the Great Reform, during the reign of Emperors Alexander II and Alexander III. The policy of the state in relation to the Russian economy pursued the main goal - the growth of all aspects of Russian industry as the highest condition for the prosperity of the state and nation.

An analysis of the ways of development and industrial entrepreneurship allows us to conclude that large-scale industry arose thanks to active support from the state.

History has accumulated a rich experience of state support for private initiative and entrepreneurship. Among its specific methods are a variety of tax incentives.

In some periods, the development of entrepreneurship was facilitated by the protective customs policy.

State orders played the most important role in the activities of entrepreneurs. A whole network of private enterprises in various industries worked mainly for the treasury.

The role and strengthening of the state, as well as other public institutions, aimed at the formation of a civilized class of entrepreneurs, legislative and organizational support for this process is extremely important.

The state played a big role in raising the social status of entrepreneurs, creating conditions under which their activities became respected and honorable.

The state played a decisive role in the development of banking business. For a long period, the State Bank occupied a dominant position in the credit system. With the development of a network of commercial banks and the revitalization of their activities, he continued to act as an instrument and conductor of state policy. It was of the specific nature of state support for narrow business groups and enterprises, which was expressed in artificial restraint on the organization of new banks and the creation of a monopoly position for existing ones.

Thus, we can conclude that state intervention in the economy of the entrepreneurial process is necessary and plays a big role in the development and improvement of the activities of entrepreneurs.

1.2.Goals of state regulation of entrepreneurial activity

State regulation - the impact of the state on the activities of economic entities and market conditions in order to ensure normal conditions for the formation of a market mechanism, solving economic and social problems. Based on the definition of the term "state regulation", we can say that the state should assist the development of an entrepreneurial economy, and, consequently, national entrepreneurship and national capital.

Before the state can begin to pursue a meaningful industrial policy, it must conclude an alliance with big private capital. In this regard, it is necessary to solve two important problems. First, only the state can develop a kind of national philosophy of market restructuring of the economy, form and monitor its priorities, assess the scale and direction of the required transformations. Secondly, it should establish such rules of the game that would not contradict the fundamental interests of private capital, but, on the contrary, would contribute to the implementation of the planned strategy for the development of industry based on the use of its creative potential.

The main indicator characterizing the prosperity of a country is its competitiveness. This indicator characterizes both economic security and investment attractiveness. Speaking about the competitiveness of the state, one cannot but state the fact that not all countries have created conditions that ensure the protection of private property.

When analyzing the reasons for low investment activity, many experts rightly point out the lack of the necessary regulatory framework for investment activities, that is, we have not created the conditions for protecting the rights of investors and the guarantee mechanism.

The task of the federal center should be fully focused on creating a unified legal framework for the development of entrepreneurship. It is also necessary to implement a protectionist policy towards small and medium-sized enterprises and be implemented in the form of specific financial, credit, customs and tax measures.

It is possible to formulate the general goals that the state faces for the development of the entrepreneurial process:

1. The state must financially support entrepreneurs who have just entered or are entering the sphere of activity;

2. The state should take over the educational functions of professional training and education of professional entrepreneurial and managerial personnel;

3. The state should assume the functions of creating entrepreneurs of a certain infrastructure, i.e. supporting structures that should provide entrepreneurs with the services necessary for their successful activities.

In particular, one of the key tasks of the state - providing financial and credit support to entrepreneurship, especially small and medium-sized ones, the adoption of stable legislation, including tax legislation, contributed to the development of business. An important factor in the formation of entrepreneurship should be the creation of an appropriate constitutional structure - the development of business incubators (there were 58 in 1998), information and advisory services for enterprises, including their connection to the Internet, more active activities of foundations and other organized structures to support entrepreneurship.

1.3. Methods of state regulation of entrepreneurial activity.

The activities of a number of firms are regulated by the state. The state directly carries out economic regulation of the business sector through the policy of privatization, the creation of a certain investment and business climate, state support for entrepreneurship. In a broader sense, this can also include the creation of a wide range of conditions, including financial markets and their infrastructure, a market system for the movement of goods, a specific environment and antimonopoly mechanisms, and other equally important institutional forms and institutions.

Samuelson P.A. in the book "Economics" identifies three main methods of government influence on private economic activity:

1. Taxes that reduce private income and therefore private spending (on cars or restaurants) and provide resources for public spending (building bridges, garbage collection, etc.). The tax system also serves to suppress certain industries that are subject to higher taxes (for example, the production of cigarettes), and to encourage others that enjoy tax benefits (the construction of personal homes);

2. Expenses that induce firms or workers to produce certain goods and services (tanks, education and law enforcement), as well as transfer payments (social security payments) that provide income to private individuals;

3. Regulations or controls that induce people to either continue or stop certain activities (examples include restrictions on environmental releases, control of working conditions, or requirements to state the nutritional value of a product on its packaging).

Thus, an effective means of state regulation of the economy, entrepreneurship in market conditions is the implementation of tax policy in the country. The fulfillment of tax obligations by entrepreneurs - taxpayers is the most important requirement of state discipline. Tax legislation provides for measures that ensure the procedure for paying taxes and other obligatory payments.

For violation of tax legislation, the taxpayer may bear financial, administrative, disciplinary and criminal liability.

Profit limits govern residual income. Such a policy of the state leads to the fact that part of the profit either turns into costs (by increasing wages, additional chrome plating, etc.), or is given to consumers by reducing the price of products.

However, the methods of state regulation of entrepreneurial activity proposed by Samuelson can be supplemented.

Firstly, attracting investments, including foreign ones, is one of the effective methods for developing the entrepreneurial process. Leasing is the most promising tool for attracting investments. Currently, the main part of the world market of leasing services is concentrated in the USA, Western Europe and Japan. The development of leasing services in the country will be able to contribute to the solution of such important tasks facing the country's economy as the conversion, renewal of fixed assets, and increasing the competitiveness of investments.

Secondly, entrepreneurship, as a special form of economic activity, as a specific form of self-employment of a part of the population and the creation of new jobs, enjoys government support in all industrialized countries (in backward countries, the so-called street entrepreneurship is becoming widespread). The essence of government (state) support is most often reduced to the development of specific measures in three areas:

1. Consulting support for the process of creation and operation of newly created firms at the initial stage (1-3 years from the date of the firm's formation);

2. Providing certain financial support to a newly created structure or providing such a structure with certain benefits (usually in the field of taxation);

3. Provision of technical, scientific and technical or technological assistance to financially low-powered business structures (In the Netherlands, for example, regional scientific and technical bureaus have been established, which, at the request of small enterprises, participate free of charge in resolving their scientific, technical or technological problems, related to the manufacturing process).

Consequently, the solution of such an important task of state regulation of entrepreneurial activity as the creation of conditions for the leaders of small enterprises, carried out with the help of consulting activities, without experience and special knowledge, due to the lack of time to independently solve their problems, without having large specialists, small enterprises should become regular customers of consulting services.

Consulting (consulting) activity is one of the important elements of the infrastructure support system for the market economy in general, and its business sector in particular.

The involvement of the state in economic life is usually associated with the functional shortcomings of the market mechanism, and the state takes on entrepreneurial functions not at all because of the coordination of market relations (here it may be limited to measures of economic and regulatory regulation), but in conditions where the private form of entrepreneurship is not capable of providing solutions to the problems facing the economy.

1.4. Legal regulation of entrepreneurship

The issue of the legal foundations of state regulation of entrepreneurship cannot be disclosed without characterizing the content of the principles for implementing such a policy. The principles of state regulation of entrepreneurship are the fundamental ideas enshrined in legal norms, in accordance with which the mechanism of Russian statehood in the field of entrepreneurship is organized and functions. These principles are part of the objectively existing general principles of state governance, which are enshrined in the current legislation and are used in the process of governing the country.

The principle of legality is a comprehensive legal principle. It applies to all forms of legal regulation, is addressed to all subjects of law. The main thing in the content of this prince pa is the requirement of the strictest observance of laws and by-laws based on them. The legitimacy of state regulation of entrepreneurship means that its measures comply with current legislation and are applied in the manner prescribed by law. A sufficient number of high-quality legal norms, along with a high level of their implementation by all subjects of legal relations, is the basis for ensuring the regime of the legality of the activities of economic entities. The principle of legality is the basis for the functioning of both the state as a whole and entrepreneurial activity in particular.

The principle of expediency of state regulation of entrepreneurship is that it should be used only when certain problems in the development of entrepreneurship can be solved with its help and when the negative consequences of its application do not exceed the positive effect achieved with its help. The purpose of the application of state regulation is to create obstacles to violations of legal norms.

The content of state regulation measures is subject to the principle of justice. Justice is one of the general principles of law, is the guiding principle of legal regulation. The fairness of state regulation is ensured by the fact that the rules of law establish the equality of business entities before the law and are expressed in accordance with the scope of the regulatory impact of the nature of the offense, in their proportionality.

The next principle of state regulation of entrepreneurship is the mutual responsibility of the state and business entities. At the same time, the state, which performs functions in this area through the legislative, executive and judicial authorities, is legally recognized as the main subject for ensuring the safety of entrepreneurial activity. The state must ensure not only the safety of every person, but also give guarantees in ensuring the safety of entrepreneurial activity.

Today, the provisions of the Constitution of the Russian Federation provide guarantees for entrepreneurial activity. The norms of Art. 35 in the Constitution, since it contains three most important guarantees of entrepreneurial activity at once: no one can be deprived of his property except by a court decision, the expropriation of property for state needs can be made only on condition of preliminary and equivalent compensation; the right to inherit is guaranteed. The Constitution solves the main economic and legal problem - the problem of property. The term "property" and its forms in the Constitution are understood as forms of management carried out by various entities. In addition, a number of constitutional provisions provide a single economic and legal space in the country. laws.

Of fundamental importance are the provisions of the Constitution, which proclaimed Russia a social state, whose policy, including in the field of economy and entrepreneurship, serves to create conditions for a decent life and free development of a person, and his rights and freedoms are declared the highest value.

Of great importance is the adoption of a number of laws such as the Law “On Joint Stock Companies”, new versions of the laws “On the Central Bank of the Russian Federation”, “On Banks and Banking Activities”, which established the modern framework for regulating the country's banking system, a new version of the Customs Code (1995 .), federal laws on international treaties, production sharing agreements and a number of other regulations.

For the development of competition, as one of the main directions for the formation of civilized conditions for entrepreneurial activity, it is important to provide legal support for the development of a competitive environment and the fight against unfair competition. Decree of the Government of the Russian Federation “On the State Program for the Demonopolization of the Economy and the Development of Competition in the Markets of the Russian Federation (Main Directions and Priority Measures) )” determined two areas of work: the legal support of competition and the development of programs for demonopolization and the development of competition.

With the beginning of the reforms, the problem of creating a regulatory framework for the insolvency of economic entities became an urgent practical task. The significance of the institution of insolvency lies in the fact that, on its basis, insolvent entities are excluded from civil circulation, and this leads to the improvement of the market, increasing the safety of the functioning of business entities. The corresponding mechanism also enables enterprises and entrepreneurs to reorganize their affairs and achieve financial stability again, and also determines the procedure for the even distribution of the debtor's property among all his creditors. The first steps in this direction were taken by the adoption of the Law “On Enterprises and Entrepreneurial Activity” (1990), and then the Law “On Insolvency (Bankruptcy) of Enterprises” (1993). The practice of using the last law revealed its weaknesses: it became morally obsolete with the adoption of the new Civil Code, which introduced a largely new conceptual apparatus; a number of basic provisions of the law turned out to be difficult to apply on practice.

Decisively change the environment of business entities, make it safer, the Law “On Insolvency (Bankruptcy) )”, entered into force on March 1, 1998. At the same time, relations relating to the insolvency (bankruptcy) of economic entities in certain and very important sectors of the economy, in particular state-owned enterprises, continue to remain unsettled. Significantly different from the generally accepted mechanism of bankruptcy of credit institutions.

The economic legislation of the Russian Federation defines the initiative and independence of economic entities as the fundamental principles of entrepreneurial activity. The enterprise independently plans its activities on the basis of agreements concluded with suppliers and buyers, relying on demand and market conditions, manages profits. At the same time, the independence of an enterprise cannot be unlimited without state control, regulation, and coordinating influence.

Entrepreneurial activity guarantees are of great importance in practice. One of them is the prohibition of interference by the state and its bodies in the activities of an enterprise, except on grounds specified by law and within the limits of established powers.

In the conditions of market relations, instead of planning "from above", communicating tasks and strict control over their execution, government bodies influence the economy through lending, the tax system, price policy, certification of goods (works, services), preventing (limiting) the monopoly position of individual entrepreneurs on market and unfair competition.

Entrepreneurs increasingly feel the need for clear and legitimate business ties with them. However, the established order of relationships is often violated not only by entrepreneurs, but also by government and local governments.

Prohibitions by authorities and administration to interfere in the sphere of entrepreneurial activity, in which the right to make decisions belongs exclusively to entrepreneurs, are often violated. The adoption by the authorities of normative acts in excess of their competence leads to a violation of the rights and legitimate interests of enterprises. Therefore, the role of legal regulation of both the entrepreneurial activity itself and the control functions of the state and government bodies is increasing. Legislation, including the new Civil Code of the Russian Federation, not only establishes prohibitions on interference in the economic activities of enterprises, but also provides for the adverse consequences of such actions of state bodies: recognition by a court of law of an imperious act of a state or other body adopted in violation of the law, invalid (completely or partially); failure of the court to give legal force to such an act; recovery in court of losses caused to the entrepreneur by unlawful actions (inaction) of a state or other body.

The most effective way to protect the rights of entrepreneurs is provided for by Art. 12 of the Civil Code of the Russian Federation, the invalidation of an act of a state administration body or a local self-government body that contradicts the law. An entrepreneur can challenge an unlawful act in a court or arbitration court as an act that violates the state guarantee of the legal interests of the enterprise. The basis for recognizing an imperious act as invalid is its publication by the relevant body outside the competence or its adoption in violation of the form, procedure and terms.

The procedure for applying to the arbitration court with an application for the recognition of an act as invalid, the terms for consideration and decision-making are determined by the Arbitration Procedure Code of the Russian Federation. Cases on such applications are initiated without preliminary, claims settlement of disagreements and appeal to a higher authority.

1.5. Government support for small businesses.

State regulation and support play an extremely important role in the development of entrepreneurship. An analysis of regulations in this area from the standpoint of their impact on the development of entrepreneurship in Russia makes it possible to determine that the mechanism of state influence includes organizational, managerial and economic measures.

The organizational structures of business support today are represented primarily by the State Committee of the Russian Federation for the Support and Development of Small Business, the Federal Fund for Support of Small Business, regional funds, agencies, centers, etc. Unions, associations, and other public organizations are becoming more active at the federal and regional levels. associations of small enterprises.
The system of chambers of commerce and industry, which has significant potential in the field of supporting small entrepreneurs, has been significantly strengthened.

The second group of measures to support entrepreneurship consists of various funds, sources of their financing, levers and incentives for both intersectoral and regional impact.

The regional system of regulation and support of small business plays a significant role in the development of entrepreneurship. Forms and methods of implementing the regional policy in relation to small business proceed, on the one hand, from the measures taken at the state level, on the other hand, they are determined by the development tasks and the specifics of each particular region.

Of great importance in the system of control influence are the specific forms and methods of relations between the administration and entrepreneurship, the mechanism of its support. One of the main forms of assistance in the development of entrepreneurship, especially at the initial stage, is the provision of loans to business entities. Loans can be provided directly by the administration from the budget and extrabudgetary funds, or through banks, including in the form of equity participation, based on the feasibility of developing a particular business area on the territory.

An important area of ​​regulation is the application of financial methods in relation to those market structures that work with small businesses. Here, a reduction in the tax rate of organizations lending to small enterprises, the provision of financial guarantees by the local administration can be applied. As guarantees, the administration can use the financial resources of the budget, objects of municipal property,

Organization of a propaganda and educational campaign aimed at stimulating entrepreneurial activity, preparing the population for starting their own business, uniting entrepreneurs on industry, regional, professional and other grounds, forming an appropriate public opinion about entrepreneurs. Measures of state support for small business can be classified as follows: it is support for small business at the federal, regional and local levels.

At the heart of state support measures at any of the levels are: firstly, the relevant (federal, regional, local) normative act of representative authorities, which establishes the basis for such support. So, at the federal level, this is Law No. 88-FZ, at the regional level, for example, in Moscow, this is the Law of the City of Moscow dated 06/28/95 No. 14 "On the Basics of Small Business in Moscow"; secondly, an appropriate (federal, regional, local) small business support program.

These two documents usually contain both real benefits and an indication to the executive authorities to develop separate support measures. In the latter case, the benefits themselves are enshrined in the regulations of the executive authorities of the appropriate level.

The measures to support small businesses provided for at all levels can be conditionally divided into those related to taxation, accounting and accounting, and other benefits and benefits, such as simplified registration, preferential lending, etc. In turn, the first of them can be divided into rules on a simplified system of taxation, accounting and reporting for small businesses, provided for by federal and regional legislation, and benefits for small businesses that are on the regular tax system (profit tax benefits).

A feature of the national support for small business is the presence in the legislation of several definitions of the concept of "small business". They can be divided into three types.

Firstly, this is the definition contained in paragraph 3 of Article 3 of Law No. 88-
FZ. It defines small business entities that are entitled to claim the benefits and benefits provided for by federal law.

Secondly, these are the definitions of small business contained in the legislative acts of the subjects of the federation. Using the example of Moscow and the Moscow Region, we can say that the concept of a small enterprise in a regional law may differ somewhat from what is contained in Law No. 88-FZ.
Regional legislation defines small businesses as entities that are entitled to claim the benefits and benefits provided for small businesses by regional legislation.

Thirdly, this is the definition of small businesses that are entitled to switch to a simplified taxation system, as well as the definition of small businesses that are entitled to income tax benefits. Although in both the first and second cases, small businesses are understood to be entities classified as such in accordance with Article 3 of Law No. 88-FZ, the circle of persons who are entitled to use the simplified system or can use income tax benefits is much narrower. compared with those persons defined in Law N 88-FZ.

According to paragraph 1 of article 3 of Law No. 88-FZ, only commercial organizations and individual entrepreneurs can be small businesses. Accordingly, the status of a small enterprise cannot have such non-profit organizations as institutions, consumer cooperatives, public and religious organizations, foundations, etc. At the same time, commercial organizations must meet two requirements.

First requirement. The amount of participation in the authorized capital of a small enterprise of certain entities, determined by Law No. 88-FZ, must be observed.

So, only such a commercial organization can be a small enterprise, in the authorized capital of which the share of the following entities does not exceed 25%:

Russian Federation and subjects of the Russian Federation. Wherein
The law does not establish the size (share) of participation in the authorized capital of a small enterprise of municipalities;

Public and religious organizations (associations), charitable and other foundations;

One or more legal entities that are not small businesses. This requirement completely absorbs the previous ones, since public and religious organizations and foundations are non-profit organizations.

Second requirement. In order for an enterprise to have the status of a small enterprise, the average number of employees for the reporting period should not exceed the following limit levels: in industry - 100 people; in construction - 100 people; in transport - 100 people; in agriculture - 60 people; in the scientific and technical sphere - 60 people; in wholesale - 50 people; in retail trade and consumer services - 30 people; in other industries and in the implementation of other activities - 50 people.

When assigning an enterprise to a particular industry, it is necessary to be guided by the All-Union Classifier "Industries of the National Economy" (OKONH).

Small businesses with multiple activities
(diversified), refer to those according to the criteria of the type of activity, the share of which is the largest in the annual turnover or annual profit.

This means that in the case when one type of activity (according to OKONH) has the largest share in the annual turnover, and another type of activity has the largest share in the annual profit, the enterprise is considered small if at least one of these types it satisfies the requirements for the marginal the number of employees. That is, the company independently determines which of the indicators should be used - the volume of turnover or the amount of profit.

However, in regional legislation, there may be cases when the authorities of the subject of the federation themselves determine what activity to accept for calculation by diversified enterprises.

The average number of employees for the reporting period is determined taking into account those working under civil law contracts and part-time, taking into account the actual hours worked.

The procedure for calculating the average number of employees is presented in
Instructions for organizations to fill in information on the number of employees and the use of working hours in the forms of federal state statistical observation, approved by the Decree of the State Statistics Committee dated
07.12.98 No. 121, and Instructions for filling out the form of federal state statistical observation N PM "Information on the main indicators of the activity of a small enterprise", approved by the Decree of the State Statistics Committee of the Russian Federation of 29.02.2000 No. 17.

As for individual entrepreneurs, they are recognized as small businesses regardless of any conditions, including the number of employees.

If a small enterprise exceeds the maximum number of employees, the specified enterprise is deprived of the benefits provided for by law for the period during which the specified excess is allowed, and for the next three months.

Non-tax measures of state support for small business:

The following state bodies and organizations are responsible for the implementation of support for small businesses:

Ministry for Antimonopoly Policy and Entrepreneurship Development and its territorial bodies;

Departments (committees, commissions, etc.) to support small business, which are part of the structure of the executive authorities of the constituent entities of the Russian Federation and the structure of local governments;

Federal, regional and local funds to support small businesses. The funds perform a number of functions, including: support for the innovation activities of small businesses, preferential lending, and also compensate credit organizations for the corresponding difference when they provide preferential loans to small businesses; perform the functions of a pledgor, guarantor, guarantor for the obligations of small enterprises; organize consultations on taxation issues and the application of legal norms;

Russian Agency for Support of Small and Medium Businesses and its regional branches. It provides training and consulting for entrepreneurs, conducts expert examinations of entrepreneurial programs and projects, provides information support for small businesses, assists small businesses in the preparation and registration of their constituent documents, as well as other functions;

Numerous non-governmental non-profit organizations, unions, associations to support small business, which can provide assistance in various issues faced by an entrepreneur, should also be mentioned.

The main areas of state support are indicated in Law No. 88-FZ. Usually, in the same areas, with some exceptions and additions, support is also provided at the regional and local levels.
Let's call these areas:

1. Preferential lending. On this issue, you should contact the small business support funds. There is a specialized Fund for the Promotion of the Development of Small Forms of Enterprises in the Scientific and Technical Sphere, which provides financial support for highly effective science-intensive projects developed by small enterprises on preferential terms, as well as other support in their specialization.

2. Preferential insurance. For clarification of the conditions of preferential insurance, one should also contact the small business support funds.

3. Priority right to receive orders for the production of products and goods (services) for state needs. For information, you can contact the executive authorities of the Russian Federation and the constituent entities of the Russian Federation.

4. Support for foreign economic activity of small businesses. The implementation of support measures in this area is entrusted to federal and regional executive authorities. For further information, please contact these authorities.

6. Industrial and technological support for small businesses. For an explanation of the conditions for assistance in providing small businesses with modern equipment and technologies, one should contact federal and regional executive authorities, as well as local governments.

7. Support for small businesses in the field of training, retraining and advanced training of personnel.

In addition, small businesses are assisted in the information sphere, a simplified procedure for their registration, licensing and certification may be provided.

Other support measures are being implemented at the regional and local levels. For example, in Moscow, a trust fund for non-residential premises has been created to provide small businesses, inspections have been streamlined, lease benefits have been established, and so on.

Let's summarize the above. The activity of a small business entity should be carried out in close contact with the bodies and organizations that implement measures of state support for small business.
It should be remembered that in the budgets of all levels, certain financial resources are allocated to support small businesses, to which small businesses are entitled.


CHAPTER 2

Normative legal documents for the regulation and development of entrepreneurship

Basic documents:

1. Federal Law No. 129-FZ of August 8, 2001 "On State Registration of Legal Entities and Individual Entrepreneurs". - This law provides rules for the registration of legal entities and individual entrepreneurs.

2. Decree of the Government of the Perm Territory No. 109-rp OT 09/25/2009 "On approval of the list of types of handicraft activities in the Perm Territory". This resolution establishes a list of types of handicraft activities in order to support small and medium-sized businesses in the Perm Territory. And he says that control over the execution of this order is entrusted to the Deputy Chairman of the Government of the Perm Territory Utkin Yu.A.

3. Decree of the Government of the Russian Federation of July 16, 2009 No. 584 "On the notification procedure for starting business activities." This resolution says that every entrepreneur, starting his activity, must immediately notify the state about this and, as a rule, register with the tax authorities.

4. Federal Law of July 24, 2007 No. 209-FZ "On the development of small and medium-sized businesses in the Russian Federation"

5. Decree of the Government of the Russian Federation of July 22, 2008 No. 556 "On the marginal values ​​​​of proceeds from the sale of goods (works, services) for each category of small and medium-sized businesses"

6. Law of the Perm Territory "On the budget of the Perm Territory for 2010 and for the planning period of 2011 and 2012"

7. Law of the Perm Territory No. 392-PK dated February 26, 2009 "On the development of small and medium-sized businesses in the Perm Territory"

8. Law of the Perm Territory dated December 10, 2009 No. 352-PK "On approval of the regional target program for the development of small and medium-sized businesses in the Perm Territory for 2008-2011"

9. Decree of the Government of the Perm Territory No. 30-rp dated April 1, 2009 "On the establishment of a council in the field of development of small and medium-sized businesses in the Perm Territory"

10. Decree of the Government of the Perm Territory "On Amendments to the Decree of the Government of the Perm Territory dated 12/19/2008 No. 730-p "On Approval of the Procedure for the Establishment and Activities of the Council in the Development of Small and Medium Enterprises in the Perm Territory"

State support for entrepreneurship:

1. Decree of the Government of the Perm Territory No. 522-p dated August 3, 2009 "On the provision of other interbudgetary transfers from the budget of the Perm Territory to the budgets of municipal districts (urban districts) of the Perm Territory to finance activities of municipal programs for the development of small and medium-sized businesses in 2009-2011." This resolution approves the procedure for providing other interbudgetary transfers (subsidies) from the budget of the Perm Territory to the budgets of municipal districts (urban districts) of the Perm Territory for the formation (replenishment) of funds of microfinance organizations intended for issuing loans to small and medium-sized enterprises, and also says that control for the execution of this resolution is entrusted to the Deputy Chairman of the Government of the Perm Territory Yu.A. Utkina

2. Order of the Ministry of Economic Development of the Russian Federation of February 16, 2010 N 59 " On measures for the implementation in 2010 of measures for state support of small and medium-sized businesses" (together with the "Procedure for holding a competition for the selection of subjects of the Russian Federation, the budgets of which in 2010 are provided with subsidies to finance activities carried out as part of the provision of state support for small and medium-sized businesses subjects of the Russian Federation")

3. Decree of the Government of the Perm Territory dated April 1, 2009 No. 180-p "On approval of the Regulation on the provision of subsidies to start-up individual entrepreneurs, small and medium-sized enterprises to reimburse part of the costs associated with registration and start-up"

4. Decree of the Government of the Perm Territory No. 306-p dated May 22, 2009 "On approval of the Regulations on the provision of subsidies for reimbursement of part of the costs of paying interest on loans to small and medium-sized businesses"

5. Decree of the Government of the Perm Territory No. 231-p dated April 15, 2009 "On Approval of the Procedure for Providing Perm Territory Budget Funds Provided for State Support of Small and Medium-Sized Businesses of the Perm Territory, Producing and Selling Goods (Works, Services) Intended for Export"

6. Decree of the Government of the Perm Territory No. 520-p dated 08/03/2009 "On approval of the Regulations on the provision of subsidies for the reimbursement of part of the costs of developing business plans to the winners of regional student competitions of business ideas, registered as an individual entrepreneur or who are the founders of small and medium-sized enterprises "

7. Decree of the Government of the Perm Territory No. 232-p dated April 15, 2009 "On Approval of the Procedure for Providing Subsidies to Microfinance Organizations for the Development of the Microfinance System"

8. Decree of the Government of the Perm Territory N 65-p dated February 16, 2010 "On approval of the Procedure for providing subsidies for reimbursement of part of the costs to small and medium-sized businesses under an agreement for the connection of power receiving devices to electric networks"

9. Decree of the Government of the Perm Territory N 64-p dated February 16, 2010 "On approval of the Procedure for granting subsidies to small and medium-sized businesses to reimburse part of the costs of rent or costs associated with the payment of interest on loans raised for the purpose of buying out premises for children's mini -gardens"

10. Decree of the Government of the Perm Territory N 66-p dated February 16, 2010 "On approval of the procedure for providing subsidies to small and medium-sized businesses to reimburse part of the costs of training small and medium-sized businesses and their employees"

Control and mandatory requirements

1. Decree of the Governor of the Perm Territory dated December 29, 2009 N 70 "On the organization and implementation of regional state control (supervision) on the territory of the Perm Territory". This law establishes the procedure for organizing and exercising regional state control (supervision) on the territory of the Perm Territory. Approves the attached list of executive bodies of state power of the Perm Territory authorized to exercise regional state control (supervision) on the territory of the Perm Territory in the relevant areas of activity.

2. Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash registers in cash settlements and (or) payments using payment cards.” This law approves the list of cash registers that an organization must use when carrying out cash settlements and (or) settlements using payment cards.

3. Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"

4. Order of the Ministry of Economic Development of the Russian Federation of April 30, 2009 N 141 "On the implementation of the provisions of the Federal Law" on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control "

5. Decree of the President of the Russian Federation of May 15, 2008 No. 797 "On urgent measures to eliminate administrative restrictions in the implementation of entrepreneurial activities"


CONCLUSION

The problem of regulation has arisen relatively recently, since the transition from the administrative-command system to the market one. Recently, due to the increasing growth of entrepreneurial activity, the need for regulation of entrepreneurship and entrepreneurial activity has become more and more urgent. But this regulation should proceed from the requirements and needs of the entrepreneur, and not from the “capacities” of the state. At this stage of development of entrepreneurship, the state has a huge number of ways and methods of influencing entrepreneurial activity. And the interaction of power and business structures is becoming increasingly important both in the economic and political context. Entrepreneurship sees in the stability of power, in the stability of society, the main guarantee of its development. And the state acquires in their person economic support and effective assistance to the state in achieving its social goals. But the economic problems of both entrepreneurs and the state should be solved not by setting rash and irrational "rules of the game" by one side for the other, but by finding compromises.

Already, the state, represented by state bodies, is beginning to realize the importance of solving various problems by harmonizing interests (consultations and round tables are a good confirmation of this).

The functions of the state are not limited only to regulation, the state must also support entrepreneurship (especially small business) in order to form a middle class. Assistance to business entities can be very diverse in its forms. It is carried out both at the state level and in the regions by recognizing state support as one of the most important areas of economic reform. For support, both complex programs and tax incentives, the allocation of credit resources on preferential terms are used. Organized information and advisory services.

Now it is necessary to change the attitude of the authorities towards the entrepreneur, it is necessary to support entrepreneurship by all means, because the entrepreneur is the basis for advancing society to a more highly developed, industrial state, which

The dynamics of an evolving regulatory system defines regulation as a process in which activities aimed at achieving the goals of organizations are seen not as a one-time action, but as a series of continuous interrelated actions - functions and methods of regulation.

In the course of this work, all the tasks set were solved and the goal was achieved.


LIST OF SOURCES

BIBLIOGRAPHY:

1. Andreev V. "State control over economic activity", State Justice, No. 2, 2000.

2. Anokhin V. State regulation of entrepreneurship.// Economy and law, 2001, No. 4, p. 59-67.

3. Civil Code of the Russian Federation.

4. Law “On Enterprises and Entrepreneurial Activity” (1990).

5. Law “On Insolvency (Bankruptcy) of Enterprises” (1993).

6. Law No. 88-FZ

7. History of entrepreneurship in Russia. Book one. From the Middle Ages to the middle of the XIX century. - M .: "Russian Political Encyclopedia", 2000, 480s

8. The Constitution of the Russian Federation of February 12, 1993.

9. Decree of the Government of the Russian Federation “On the State Program for the Demonopolization of the Economy and the Development of Competition in the Markets of the Russian Federation (Main Directions and Priority Measures)”

10. Samuelson P.A., Nordhouse V.D. Economics.-M.: "Binom", "Laboratory of Basic Knowledge", 2003, 700s.

11. Modern economy./ ed. O.Yu. Mammadov. - Rostov-on-Don: "Phoenix", 1999, 672s

12. Taranukha Yu. Entrepreneurship in a transitional economy.// The Economist, 2000, No. 10, pp. 42-49.

13. Tikhomirov Yu.A. "Entrepreneur and Law", M., Economics, 2000.

14. Economics of the enterprise: Textbook for universities./ ed. V.Ya. Gorfinkel, V.A. Shvader. – M.: UNITI-DANA, 2000, 718s.

15. Economics: Textbook./ floor ed. A.S. Bulatova.- M.: Yurist, 2002, 896s.

LIST OF INTERNET RESOURCES:

1. http://www.gazeta.ru/2002/05/20/prezidentvpo.shtml

2. http://business.zakon.kz/inostr/Amon1.shtml

The principle of freedom of entrepreneurship, enshrined in the Constitution of the Russian Federation, may be limited by law in order to protect the foundations of the constitutional order, morality, security, protect the life, health, rights, interests and freedoms of others, ensure the defense of the country and the security of the state, protect the environment, protect cultural values, prevention of abuse of a dominant position in the market and unfair competition. These restrictions include various measures of state regulation of entrepreneurial activity.

Under government regulation Entrepreneurial activity should be understood as the activity of the state, represented by its bodies, aimed at implementing state policy in the field of entrepreneurial activity.

State regulation of entrepreneurship is necessary both in order to ensure the implementation of the public interests of society and the state, and to create the best conditions for the development of entrepreneurship.

The tasks of state regulation of entrepreneurship can be divided into groups:

environmental protection;

Economic cycle alignment;

Ensuring a normal level of employment of the population;

Protecting the life and health of citizens;

Support for competition in the market;

Support and development of small business;

Special measures to protect the rights of entrepreneurs, etc.

The presented list of tasks of state regulation of entrepreneurship indicates that state regulation is necessary not only for the state, but also for the entrepreneurs themselves.

Methods state regulation of entrepreneurial activity can be divided into two groups.

1. Direct(administrative) methods - means of direct power influence on the behavior of subjects engaged in entrepreneurial activity. These include:

State control (supervision) over the activities of entrepreneurs;

State registration of legal entities and individual entrepreneurs;

Taxation;

Licensing of certain types of entrepreneurial activity;

Issuance of prescriptions by the antimonopoly body, etc.

2. Indirect methods - economic means of influencing business relations by creating conditions that affect the motivation of the behavior of business entities. These include:

Forecasting and planning;

Providing tax incentives;

Concessional lending;

State (municipal) order, etc.

Previous

Basic concepts

State economic policy is the main directions of the state's activity in the sphere of economy with the definition of goals, objectives, timing and means of achieving them. State forecasting of the socio-economic development of the Russian Federation is a system of scientifically based ideas about the directions of the socio-economic development of the Russian Federation, based on the laws of the market economy. State regulation of the economy is the activity of the state, represented by its bodies, aimed at implementing the state economic policy. State control (supervision) of the activities of authorized (federal executive authorities and executive authorities of the constituent entities of the Russian Federation by legal entities entrepreneurs, their authorized representatives of the requirements established by the Federal Law "On the Protection of the Rights of Legal Entities and Individual Entrepreneurs" in the exercise of state control (supervision) and municipal control , other federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, laws and other regulatory legal acts of the constituent entities of the Russian Federation, by organizing and conducting inspections of legal entities, individual entrepreneurs, taking measures provided for by the legislation of the Russian Federation to prevent and (or) eliminate the consequences of identified violations, as well as the activities of these authorized state authorities to analyze and predict the state of fulfillment of mandatory requirements in the implementation of activities by legal entities, individual entrepreneurs. The public sector of the economy is the totality of economic relations associated with the use of state property assigned to state unitary enterprises based on the right of economic management or operational management, state institutions, as well as property of the state treasury of the Russian Federation, property rights of the Russian Federation arising from its participation in commercial organizations (with the exception of state property involved in the budget process in accordance with the legislation of the Russian Federation); an integral and inseparable part of market relations, as well as a means by which the state actively influences the market. Indirect methods of state regulation are economic means of influencing regulated relations on the part of subjects of state-administrative activity. Planning the activities of the state in the face of its governing bodies, as well as economic entities to develop plans, which are a sequence of actions agreed on goals and resources and aimed at achieving a certain end result. Legal support of state regulation in the sphere of the economy giving a legal form to the means by which state regulation of the economy is carried out, creating conditions conducive to their effective application. Direct methods of state regulation are means of influencing economic relations, which are characterized by the direct power influence of state bodies on regulated relations and the behavior of the relevant subjects.

Regulation of business activities as a function of the state

The objective need for state regulation of market relations stems from the limited capacity of the market in the production of public goods, which is the main motive for the activities of the state in the economy, as well as from the presence of negative consequences of the functioning of a market economy, which is expressed, in particular, in recurring economic crises. .

The so-called public goods usually include the national system of education, health care, state defense, the environmental protection system, the creation and maintenance of law and order in society and the economy, etc. environment, providing the market with the necessary information, reducing the negative consequences of the activities of individual entrepreneurs.

State regulation of the economy is carried out on the basis of a clearly formulated state economic policy.

The state economic policy is the main directions of the state's activity in the sphere of economy with the definition of goals, objectives, terms and means of achieving them.

State regulation of the economy is the activity of the state, represented by its bodies, aimed at implementing the state economic policy using special means, forms and methods.

Currently, the state economic policy is expressed and consolidated in such documents as the annual messages of the President of the Russian Federation to the Federal Assembly of the Russian Federation, the main directions of the unified state monetary policy for 2015 and the period of 2016 and 2017. Decree of the President of the Russian Federation of May 12, 2009 No. 537 "On the National Security Strategy of the Russian Federation until 2020", etc.

Of great importance is the Federal Law No. 488-FZ “On the Industrial Policy of the Russian Federation” adopted on December 31, 2014, which defined industrial policy as a set of legal, economic, organizational and other measures aimed at developing the industrial potential of the Russian Federation, ensuring the production of a competitive industrial products.

The volume of state influence on the economy, market relations is a variable value that depends on many factors. However, it can be argued that in the transition period from a socialist-type economy to a market-type economy, at the initial stage of the development of market relations, the role of the state not only does not decrease, but also significantly increases due to the need to change the basic rules of the game, change the entire legal framework for the activities of market entities. and its constant improvement, establishing control over the observance by all participants not only of their own interests, but also of the interests of society. Thus, the level and size of state regulation of the economy depend on the specific real situation on the market, the demand for the state at this stage in the development of market relations.

Entrepreneurship, being an independent category and subject of research, is a sphere of interaction between the state and the economy. In essence, the state, with the help of law, regulates the relations that arise in the course of entrepreneurial activity, and it is within the framework of entrepreneurial activity that it uses specific means, forms, including legal ones, of influencing the market economy.

A significant number of subjects participate in the formation of the state economic policy and its implementation. One should not put an equal sign between business entities and entities involved in the formation and implementation of state economic policy.

One of the main means of state regulation of entrepreneurial activity and the economy as a whole is the taxation system. Taxes are the main source of formation of the state budget, through which the implementation of the socio-economic functions of any state is carried out. At the expense of budget funds, imperfections and shortcomings of a market economy are eliminated, resources are directed to maintain the state's defense capability, create a system of social guarantees for certain groups of the population, partially finance education, healthcare, and other goals necessary for society, the achievement of which cannot be ensured by private entrepreneurs.

The influence of the system of taxation and taxes on entrepreneurial activity can both stimulate and slow down or even stop certain types of it.

The basis of the taxation system is the norms of the Constitution of the Russian Federation (Art. 35, 54, 57). Everyone is obliged to pay legally established taxes and fees (Article 57 of the Constitution of the Russian Federation).

Several functions of taxes can be distinguished, considering them as directions of influence on entrepreneurial activity. One of the most important functions is fiscal, the essence of which is the formation of state monetary funds, the financial resources of the state. In relations between the state and the entrepreneur, it manifests itself through the obligation of the latter to pay taxes. Another important function is regulatory, including stimulation and destimulation. There are also control and information functions of taxes. Each of these functions finds expression and implementation in the norms of the legislation on taxes and fees, primarily in the norms of the Tax Code of the Russian Federation.

It should be noted that the study of tax relations is the subject of financial law and its sub-branch of tax law. Business law studies tax relations only insofar as it concerns the direct impact of taxes on entrepreneurial activity. In general, tax relations are not included in the subject of business law.

Legal forms of interaction between entrepreneurs and the state

All elements of the structure of interaction between the state and the economy, the state and entrepreneurship are interconnected. Not only the state influences the economy and entrepreneurship, but also entrepreneurship and business influence the state.

Entrepreneurship is a sphere of interaction between the state and the economy. The legal basis for the interaction between business and the state is the norms of the Constitution of the Russian Federation. Describing in general the relationship between entrepreneurship and the state, it should be noted their public nature, which does not exclude their private legal component.

In accordance with Art. 30 of the Constitution of the Russian Federation “everyone has the right to association, including the right to create trade unions to protect their interests. The freedom of activity of public associations is guaranteed.” The above norm of the Constitution of the Russian Federation is of fundamental importance for the activities of business associations entering into relations with the state.

Equally important is the provision of Art. 32 of the Constitution of the Russian Federation, which grants citizens the right to participate in the management of state affairs, both directly and through their representatives. This rule directly applies to citizens engaged in entrepreneurial activities.

In Art. 33 of the Constitution of the Russian Federation enshrines one of the main forms of interaction between business and government - individual or collective appeals to state bodies and local governments.

Considering the problem of the relationship between entrepreneurship and the state, it should be borne in mind that by the state we mean not only the Russian Federation, but also the constituent entities of the Russian Federation, as well as municipalities, whose influence on entrepreneurship is sometimes no less significant than the influence of the Russian Federation as a whole.

The basis of relations between entrepreneurship and the state is built on interaction, the relationship of interests of both sides. Since the state has as one of its main functions the creation of rules for working in the market, and under certain conditions it is possible to use appropriate tools of state influence on the economy and entrepreneurship, such as planning, pricing, etc., then entrepreneurs have an interest , which consists in participating in the formation of the relevant state policy in relation to entrepreneurship and influencing the formation of conditions for the use of appropriate means of state regulation. At the same time, entrepreneurial interests reflect both the private interests of individual entrepreneurs and the general interests represented by the state.

The state is interested in the most effective implementation of its functions in the field of economy and entrepreneurship through the coordination and provision of its interests.

Entrepreneurs, realizing their interests through interaction with the state, use the possibilities of the state in the same way as the state realizes its interests through the use of entrepreneurial opportunities.

There are several ways of interaction between entrepreneurship and the state: public administration, constructive dialogue in order to reach consensus, lobbying, mutually beneficial economic cooperation, corruption. Each of these methods of interaction has a certain specificity.

State administration (direct state regulation) involves the imperious influence of state bodies in relations with entrepreneurs, that is, the movement in the formation of relations is carried out from top to bottom - from the state to entrepreneurs. In this case, first of all, all kinds of prohibitions and prescriptions are widely used.

Corruption involves the formation of relations between the state represented by its bodies and officials and entrepreneurs from the bottom up - from entrepreneurs to the state.

Lobbying implies the existence of horizontal relations between the state and the authorities, the essence of which is informing the state about the interests of entrepreneurs, while information comes from entrepreneurs to state bodies.

With a constructive dialogue and mutually beneficial economic cooperation between entrepreneurship and the state, the direction of movement is opposite: both from entrepreneurs to the state represented by its bodies, and from the state represented by its bodies to entrepreneurs.

Associations of entrepreneurs are the most adequate form, including the legal one, for the formation and outward expression of the interests of entrepreneurs.

The current legal framework for the activities of business associations is quite extensive. These are the Law on non-profit organizations, Federal Law of May 19, 1995 No. 82-FZ “On Public Associations”, Law of the Russian Federation of July 7, 1993 No. 5340-1 “On Chambers of Commerce and Industry in the Russian Federation”, Civil Code of the Russian Federation, other legal acts adopted by the President of the Russian Federation, the Government of the Russian Federation, ministries and departments.

The interaction of entrepreneurs with the state is carried out on the basis of public-private partnership.

The development of public-private partnership is a necessary condition for the effective functioning of a market economy. A public-private partnership is a mutually beneficial cooperation between public authorities and organizations and private businesses in relation to objects that are in the sphere of direct state interest and control, legally formalized for a certain period of time, involving the distribution of risks between partners, carried out in order to most effectively implement projects that have important state and public importance". Today there are more than enough examples of public-private partnership: the construction of roads in various regions of the country, other infrastructure facilities and not only.

Active interaction between the state and business is especially evident during various kinds of economic crises.

Thus, the Government of the Russian Federation, by Order No. 98-r dated January 27, 2015, approved the Action Plan to ensure sustainable economic development and social stability in 2015, which defines the key areas of government action to overcome economic difficulties. These areas include: support for import substitution and exports of a wide range of non-commodity, including high-tech goods; promoting the development of small and medium-sized businesses by reducing financial and administrative costs; creation of opportunities for attracting working and investment resources with an acceptable cost in the most significant sectors of the economy, including the implementation of the state defense order; increasing the stability of the banking system, etc. The said Plan is being implemented through the adoption of new regulations and the introduction of amendments and additions to the existing ones^.

State control over entrepreneurial activity

State control (supervision) - the activities of authorized state authorities (federal executive authorities and executive authorities of the constituent entities of the Russian Federation), aimed at preventing, detecting and suppressing violations by legal entities, their heads and other officials, individual entrepreneurs, their authorized representatives of requirements, established by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, laws and other regulatory legal acts of the constituent entities of the Russian Federation (mandatory requirements), through the organization and conduct of inspections of legal entities, individual entrepreneurs, the adoption of measures provided for by the legislation of the Russian Federation to prevent and (or) elimination of the consequences of revealed violations, as well as the activities of these authorized state authorities for systematic monitoring of the fulfillment of mandatory requirements, analysis and forecasting of the state of fulfillment of mandatory requirements in the course of activities by legal entities, individual entrepreneurs.

Supervision is a kind of control, which is divided into two types: general supervision of compliance with the law, including in the field of economic activity, and administrative supervision.

All types of control in one way or another affect entrepreneurial activity. For example, entrepreneurial activity is influenced by the activities of the Accounts Chamber of the Russian Federation, whose tasks are, in particular:

  • organizing and exercising control over the targeted and effective use of federal budget funds, budgets of state extra-budgetary funds;
  • analysis of identified shortcomings and violations in the process of formation, management and disposal of federal and other resources within the competence of the Accounts Chamber of the Russian Federation, development of proposals for their elimination, as well as for improving the budget process as a whole within the competence;
  • assessing the effectiveness of providing tax and other benefits and benefits, budget loans at the expense of the federal budget, as well as assessing the legality of providing state guarantees and guarantees or securing the fulfillment of obligations by other means for transactions made by legal entities and individual entrepreneurs at the expense of federal and other resources, in within the competence of the Accounts Chamber of the Russian Federation, etc.

The value of tax control for entrepreneurial activity is enormous. However, it is not control over the actual entrepreneurial activity. Its main task is to verify the fulfillment by the entrepreneur of the requirements of the legislator for the payment of taxes and other tax payments.

Of particular note is the consolidation in the law of the principles of protecting the rights of legal entities and individual entrepreneurs in the course of state control (supervision), which include:

  1. predominantly a notification procedure for starting certain types of entrepreneurial activity;
  2. presumption of good faith of legal entities, individual entrepreneurs;
  3. openness and accessibility for legal entities, individual entrepreneurs of the regulatory legal acts of the Russian Federation, municipal legal acts, compliance with which is checked during the implementation of state control (supervision), municipal control, as well as information on the organization and implementation of state control (supervision), municipal control, including information on the organization and conduct of inspections, on the results of inspections and the measures taken to prevent and (or) eliminate the consequences of the identified violations, on the rights and obligations of state control (supervision) bodies, municipal control bodies, their officials, with the exception of information, the free distribution of which prohibited or restricted in accordance with the legislation of the Russian Federation;
  4. conducting inspections in accordance with the powers of the state control (supervision) body, municipal control body, their officials;
  5. the inadmissibility of inspections carried out in relation to one legal entity or one individual entrepreneur by several bodies of state control (supervision), bodies of municipal control over the fulfillment of the same mandatory requirements and requirements established by municipal legal acts;
  6. inadmissibility of the requirement for legal entities, individual entrepreneurs to obtain permits, conclusions and other documents issued by state authorities, local governments, to start entrepreneurial activities, except as provided for by federal laws, etc.

Legal entities, individual entrepreneurs are obliged to notify the body (bodies) of state control (supervision) authorized in the relevant field of activity about the commencement of certain types of entrepreneurial activity. The Government of the Russian Federation approves the list of works and services as part of certain types of activities that require notification of the start of their implementation. The federal law allows for scheduled, unscheduled, documentary and on-site inspections. In addition, in relation to legal entities, individual entrepreneurs operating high-risk facilities and carrying out technological processes at these facilities that pose a risk of harm to human life or health, the environment, state security, property of individuals or legal entities, state or municipal property, the occurrence emergencies of a natural and man-made nature, a regime of permanent state control (supervision) is established, providing for the possibility of permanent presence of authorized officials of state control (supervision) bodies at high-risk facilities and the implementation by these persons of measures to control the state of safety and the implementation of measures to ensure safety at such objects. In addition, the legislator supplemented the Federal Law with norms on the organization and implementation of measures aimed at preventing violations of mandatory requirements (Article 8^); organization and implementation of control measures without interaction with legal entities, individual entrepreneurs (Art. 8^); on the procedure for conducting control purchases.

In order to optimize the use of labor, material and financial resources involved in the implementation of state control (supervision), reduce the costs of legal entities, individual entrepreneurs and increase the effectiveness of their activities, state control (supervision) bodies in organizing certain types of state control (supervision) determined by the Government RF, apply a risk-based approach.

The risk-based approach is a method of organizing and exercising state control (supervision), in which, in the cases provided for by the Federal Law “On the Protection of the Rights of Legal Entities and Individual Entrepreneurs in the Implementation of State Control (Supervision) and Municipal Control”, the choice of intensity (form, duration, frequency) of carrying out control measures is determined by classifying the activities of a legal entity, an individual entrepreneur and (or) the production facilities used by them in the implementation of such activities to a certain category of risk or a certain class (category) of danger.

The indisputable advantages of the Law include the establishment of clear and detailed requirements for the organization and conduct of verification activities. These include, in particular, the requirements that, in relation to one small business entity, the total period for conducting a scheduled on-site inspection cannot exceed 50 hours for a small enterprise and 15 hours for a micro-enterprise per year; the inspection is carried out on the basis of an order or order of the head, deputy head of the state control (supervision) body, municipal control body. The standard form of an order or order of the head, deputy head of the state control (supervision) body, municipal control body is established by the federal executive body authorized by the Government of the Russian Federation. An inspection can be carried out only by an official or officials who are indicated in the order or order of the head, deputy head of the state control (supervision) body, municipal control body, etc.

When conducting an inspection, officials of a state control (supervision) body, a municipal control body shall not have the right to:

  • verify compliance with mandatory requirements and requirements established by municipal legal acts, if such requirements do not relate to the powers of the state control (supervision) body, municipal control body, on behalf of which these officials act;
  • check the fulfillment of the requirements established by regulatory legal acts of the executive authorities of the USSR and the RSFSR and not corresponding to the legislation of the Russian Federation;
  • check compliance with mandatory requirements and requirements established by municipal legal acts that are not published in accordance with the procedure established by the legislation of the Russian Federation;
  • carry out a scheduled or unscheduled on-site inspection in the absence of a head, other official or authorized representative of a legal entity, an individual entrepreneur, his authorized representative during the inspection, except for the case when such an inspection is carried out on the grounds provided for in subpara. "b" clause 2, part 2, article 10 of the Federal Law "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control";
  • require the submission of documents, information, product samples, inspection samples of environmental objects and objects of the production environment, if they are not objects of verification or do not relate to the subject of verification, as well as seize the originals of such documents;
  • take samples of products, inspection samples of environmental objects and objects of the production environment for their research, testing, measurements without issuing protocols on the selection of these samples, samples in the prescribed form and in an amount exceeding the norms established by national standards, rules for sampling, sampling and methods of their research, testing, measurement, technical regulations or other normative technical documents and rules and methods of research, testing, measurement that are valid until the day they come into force;
  • disseminate information obtained as a result of an audit and constituting a state, commercial, official, other secret protected by law, except as otherwise provided by the legislation of the Russian Federation;
  • exceed the established deadlines for the inspection;
  • carry out the issuance of orders or proposals to legal entities, individual entrepreneurs to carry out control measures at their expense (Article 15 of the said Law).

The head, other official or an authorized representative of a legal entity, an individual entrepreneur, his authorized representative, during the audit, have the right to:

  1. be directly present during the audit, give explanations on issues related to the subject of the audit;
  2. receive from the state control (supervision) body, municipal control body, their officials information that relates to the subject of the audit and the provision of which is provided for by law;
  3. get acquainted with the results of the inspection and indicate in the act of inspection about their familiarization with the results of the inspection, agreement or disagreement with them, as well as with certain actions of officials of the state control (supervision) body, municipal control body;
  4. appeal against the actions (inaction) of officials of a state control (supervision) body, a municipal control body, which entailed a violation of the rights of a legal entity, an individual entrepreneur during an audit, in an administrative and (or) judicial manner in accordance with the legislation of the Russian Federation;
  5. involve the Commissioner under the President of the Russian Federation for the Protection of the Rights of Entrepreneurs or the Commissioner for the Protection of the Rights of Entrepreneurs in a constituent entity of the Russian Federation to participate in the audit.

Damage caused to legal entities, individual entrepreneurs as a result of actions (inaction) of officials of the state control (supervision) body, municipal control body, recognized as illegal in the manner prescribed by the legislation of the Russian Federation, is subject to compensation, including lost profits (lost income), at the expense of the relevant budgets in accordance with civil law.

When determining the amount of harm caused to legal entities, individual entrepreneurs by unlawful actions (inaction) of the state control (supervision) body, municipal control body, their officials, the expenses of legal entities, individual entrepreneurs attributable to the cost of products (works, services) or on the financial results of their activities, and the costs that legal entities, individual entrepreneurs, whose rights and (or) legitimate interests have been violated, have made or must make to receive legal or other professional assistance.

Harm caused to legal entities, individual entrepreneurs by lawful actions of officials of a state control (supervision) body, a municipal control body, is not subject to compensation, except for cases provided for by federal laws.

Protection of the rights of legal entities, individual entrepreneurs in the exercise of state control (supervision), municipal control is carried out in an administrative and (or) judicial manner.

An application for appealing against actions (inaction) of a state control (supervision) body or a municipal control body or their officials is subject to consideration in the manner prescribed by the legislation of the Russian Federation.

Regulatory legal acts of state control (supervision) bodies or municipal legal acts of municipal control bodies that violate the rights and (or) legitimate interests of legal entities, individual entrepreneurs and do not comply with the legislation of the Russian Federation may be declared invalid in whole or in part in the manner established by the legislation of the Russian Federation.

In this chapter, due to the limited volume, only separate means of state regulation of entrepreneurship are considered. No less important are other regulatory instruments, such as accounting and reporting, price, government order, etc.

Modern economic conditions force the state to more actively implement state regulation, engage in the development of entrepreneurship. All this is carried out in connection with the transformation of entrepreneurship itself and its interaction with the state, including the changing organizational forms of interaction between state bodies and private business entities, there are significant shifts in the goals, mechanism, management apparatus, in combination with state and market mechanisms of regulation.

The purpose of state regulation of the business environment is to create certain conditions that ensure the normal functioning of both the economy as a whole and entrepreneurs in particular. The state has its own goals at each specific stage of development, fulfilling its economic and social obligations. Therefore, the goals and objectives of state regulation are subject to change, while the regulatory mechanism is well developed, although it has its own characteristics in each individual country.

In a generalized form, the tasks of state regulation include:

  • development, adoption and control of legislation providing the legal basis and protection of the interests of entrepreneurs;
  • increasing the efficiency of state regulation and reducing the corresponding costs;
  • weakening direct forms of interference and bureaucratic control over the activities of enterprises;
  • creation of conditions for free and fair competition in the market;
  • ensuring macroeconomic balance through tax, budgetary, anti-inflationary, monetary policy;
  • formation of an effective and competitive structure of the national economy through a combination of current and prospective directions of economic development (in practice, achieved through structural investment and scientific and technical policy);
  • maintaining social balance and an acceptable level of differentiation and income distribution for the majority of the population, achieved through high employment of the population and the development of self-employment.

The basis of legal regulation of the business environment are the principles of state regulation in the field of implementation of such policies. The principles of state regulation of entrepreneurship are the fundamental ideas enshrined in legal norms, in accordance with which the mechanism of Russian statehood in the field of entrepreneurship is organized and functions.

  • 1. The principle of legality. The main content of this principle is the requirement to comply with laws and by-laws based on them. The legitimacy of state regulation of entrepreneurship means that its measures comply with current legislation and are applied in the manner prescribed by law. The principle of legality is the basis for the functioning of the state in general and entrepreneurial activity in particular.
  • 2. The principle of expediency of state regulation of entrepreneurship lies in the fact that it should be used only when certain problems in the development of entrepreneurship can be solved with its help and when the negative consequences of its use do not exceed the positive effect achieved with its help. The purpose of the application of state regulation is to create obstacles to violations of legal norms.
  • 3. The principle of justice. The fairness of state regulation is ensured by the fact that the rules of law establish the equality of business entities before the law and are expressed in accordance with the scope of the regulatory impact of the nature of the offense, in their proportionality.
  • 4. The principle of mutual responsibility of the state and economic entities. At the same time, the state, which performs functions in this area through legislative, executive and judicial authorities, is legally recognized as the main subject for ensuring the safety of entrepreneurial activity.