PROBLEMS OF DEVELOPMENT OF SMALL BUSINESS IN AGRICULTURE

Issue № 12, 2017, article № 3, pages 15-26

Section: Problems of efficient management

Language: Russian

Original language title: ПРОБЛЕМЫ РАЗВИТИЯ МАЛОГО ПРЕДПРИНИМАТЕЛЬСТВА В СЕЛЬСКОМ ХОЗЯЙСТВЕ

Keywords: AGRICULTURE, SMALL BUSINESS, AGRICULTURAL PRODUCTION, TAXATION, LEGAL REGULATION

Abstract: Considering the high importance of agricultural branch for national economy, ensuring sustainable development of small business in agriculture is a current problem. The problem consists that measures of the state support and regulation of activity of small business in agriculture give short-term and unstable economic effect. Article purpose is researching of institutional restrictions which have negative effect on stability of development of small business in agricultural branch. In article the content methods of a research of standard and legal regulation and support of development of small business in agricultural branch are used. The analysis of the macroeconomic indicators showing dynamics of development of agricultural production in three years is carried out. Small business in agriculture provides about 25‰ of a commodity turn, but occupies no more than 5‰ of total employment in this sphere. Small business, without increasing the number of occupied, shows economic growth, but it is impossible to recognize such growth intensive as inflation influence is essential. Finding solutions on modernization of institutional and legal space of functioning and development of small business in agricultural branch is necessary. It is offered to improve the state support of leasing, to provide the state and municipal guarantees for small business, to develop a single agricultural tax and the patent system of the taxation, to lower tariffs of insurance premiums in off-budget funds, to lower administrative loading in connection with conducting account, formation of the reporting.

Authors: TSvetkov Valerii Anatolevich, SHutkov Anatolii Antonovich, Dudin Mikhail Nikolaevich, Liasnikov Nikolai Vasilevich