ON SOME PROBLEMS OF SMALL ENTREPRENEURSHIP IN THE RUSSIAN FEDERATION
The article deals with issues related to the difficulties of doing business in the Russian Federation. The chosen topic is relevant since the economy is experiencing a decline in business activity of small and medium-sized businesses (SMEs). This reduction is associated with adverse working conditions. The issue of development of the SME sector is key, due to the fact that it is having an increasing influence not only on the Russian economy as a whole, but in particular on the social sphere. Since this sector is underdeveloped, direct intervention by the state is required. It is necessary to find new approaches to stimulate and support business. At the governmental level, there are ongoing discussions on this topic, legislative projects are being introduced, the purpose of which is to make it easier for entrepreneurs to run their business. The article provides a general definition of a small enterprise in accordance with the legislation of the Russian Federation. The problems of the activities of small and medium-sized enterprises, including in connection with the changes that have entered into force on January 1, 2019, are considered, and some recommendations are given on how to solve them. The coming year 2019 brought additional costs to the organizations of the SME sector: an increase in the tax burden, the abolition of a number of benefits, and the costs associated with installing online cash desks. All these facts negatively affect the work and development of small and medium-sized businesses. The article also presents data on the number of legal entities and individual entrepreneurs in Russia. This information is contained in the Unified Register of small and medium-sized businesses. It is worth noting that the improvement of working conditions will lead to an increase in the number of enterprises.