PERSPECTIVE DIRECTIONS OF DEVELOPMENT OF SMALL AND AVERAGE BUSINESS IN NEW CONDITIONS
Small and average business in Russia for the last years was in rather rigid and difficult conditions for a survival. In spite of the fact that in Russia and power regions long ago declare about support of small and average business, and in this direction it is made very much, in particular, the infrastructure is created, various financial mechanisms of the state support are involved, more than ten years the appropriate target programs work, nevertheless the taken measures don't provide decrease in fiscal loading and restrictions of administrative pressure, don't lead to expected structural changes in economy and growth of a share in it small and medium business to indicators comparable to the developed countries. For perspective development of small and average business in our country it is necessary: state support; attraction of investments, both domestic, and foreign; innovations; lowered rates of profit tax for small and medium-sized enterprises. Also it is necessary to minimize influence of bureaucracy on small business, it is possible to make more simply registration procedure, to reduce number of supervisory authorities and checks, to continue process of reduction of number of licensed kinds of activity and production. Thus, now small and average business has a number of the problems interfering its development therefore the increase in financial resources of the state support, fall of a rate of taxable base, involvement of investors and motivation increase for creation of own business in the long term is necessary.