The economic and legal problems of achieving the target indicator of the national program for the development of small and medium-sized enterprises
The factors detrimentally affecting the achievement of the target indicator of the national program for the development of small and medium-sized enterprises and support of individual business initiative have been scrutinized in the present article. The legislative amendments aimed at lifting the restrictions on job creation when applying special tax regimes as well as in the field of owner-operated farm management have been suggested by the authors.