Small business in foreign countries. Experience of small and medium business in developed foreign countries

Small business originated in the eastern part of the Mediterranean more than 40 centuries ago and is already the driving force of the economy for many countries. Small business - a business based on entrepreneurial activity small firms, small enterprises that are not formally members of associations.

According to Rosstat, the indicator of small business development in Russia of GDP is only 20%, while in the EU, the USA and China it exceeds 50%. Developing countries, unlike Russia, perceive small business as an integral part of the economy, thanks to which it has a chance to become a full participant economic activity.

Foreign countries by all possible actions contribute to the development and maintenance of small business, while in Russia there is only a regulation of the rules for its conduct.

In this regard, the enterprises of our country are subject to crises in the activities of SMEs, which usually arise due to a lack of financial resources.

One of the key factors for the development of the crisis of a small enterprise can be inflation, under the influence of which depreciation occurs working capital companies. However, the crisis has positive sides, thanks to him, the company can get a chance to expand its business, new solutions are searched for and even a modification of the activity profile is possible.

The percentage of survival of enterprises in the market for more than three years leaves much to be desired. For comparison, we can take countries such as Russia - 0.03%, while abroad the situation is a little better, Norway - 6.15%, Finland - 6.65%, Spain - 8.39%, Greece - 12.6% . The question of why this happens is asked by many novice businessmen, but the answer is very simple: all business support programs are set up for a small format, and as soon as the enterprise begins to outgrow, a number of problems associated with the abolition of benefits immediately arise. On this stage a small, barely established company has to compete on a par with the big business sharks. In addition, in developed countries, small business is not only a source of profit, but also helps to solve many socio-economic problems, be it unemployment, problems in the field of engineering and technology, the level of the middle class in the economy.

Abroad, active support for small businesses is provided by micro financial institutions. Compared to banks, they have a more flexible structure, so customers can count on not only high-quality service, but also an individual approach. In addition, the microfinance industry already serves about 16 million people in developing countries and third world countries, which is actively supported by the UN and other non-profit organizations.

It seemed to the authors interesting idea analyze support for small businesses in developed economies such as the United States and Canada, as well as emerging economies on the example of Brazil and Argentina. Next, we will analyze the main problems of state policy in the field of supporting small businesses.

Figure 1 shows the main most problematic factors for doing business in 2013-2014. According to the figure, Canada and the USA have the most favorable climate for doing business. According to the World Competitiveness Report 2013-2014, the US ranked 5th and Canada 14th out of 148 countries in the competitiveness ranking. By comparison, Brazil ranked 56th and Argentina 104th.

Figure 1 - the most problematic factors for doing business

The authors of the report emphasize that countries with high indicators of national competitiveness, as a rule, provide a higher level of well-being for their citizens. The specific features of the functioning of small businesses include local character, focus on local consumers and the use of the necessary labor in the immediate vicinity of the area of ​​their activities.

The Global Competitiveness Index is composed of 113 variables, all variables are combined into 12 benchmarks that measure national competitiveness (quality of institutions, infrastructure, macroeconomic stability, health and elementary education, higher education and vocational training, market efficiency for goods and services, labor market efficiency, financial market development, level of technological development, size of the domestic market, competitiveness of companies, innovation potential).

It is assumed that the Competitiveness Index should be used by states that seek to eliminate obstacles to economic development and competitiveness, as a tool for analyzing problem areas in their economic policy and developing strategies to achieve sustainable economic progress.

Let's look at each economy in more detail.

ARGENTINA

For this country, small and medium business is one of the main sources of GDP growth in the country, as it accounts for 37.5%. Small business is supported by the state not with the help of preferential taxation, as is done everywhere. In this country, tax rates are set depending on the activities carried out by the enterprise, although a special tax regime is established for small taxpayers.

Oddly enough, in Argentina, preference is given to small businesses that are primarily export-oriented. To support it, the ProArgentina program was created, which is aimed not at financing, but at assisting in moving to the markets of foreign countries. Support from the state is most clearly reflected in the creation of an infrastructure for the development of small businesses, preferential conditions for obtaining resources, technologies and developments, as well as in the training and advanced training of entrepreneurs. Another feature in the laws of Argentina was the fact that banks are required to provide small businesses with access to capital and securities markets.

Today, the country has a National Fund for the Development of Small and Medium Enterprises, with the help of which they have access to financing activities, both in the medium and long term (see Fig. 2 - access to financing). The State Guarantee Fund enables small businesses to get a loan without additional problems, and if it is taken in commercial banks, then part of the costs of payments can be compensated.

Figure 2 - dynamics of changes in indicators of the most problematic factors for doing business in Argentina, 2009-2014

Since 2010, political instability in the country has been decreasing. After 2011, there has been a sharp decline in the inflation rate.

However, despite all the efforts of the state policy to promote the development of small businesses in the country, the number of small businesses is gradually declining. Tax rates are rising, and inefficient government bureaucracy has developed (see Chart 2).

In 2012, the Government of Canada set out a policy to create an enabling environment for attracting private and foreign investment, supporting innovation (see Figure 3), and providing full-fledged employment for the country's population.

Figure 3 - innovation score on a scale from 1 to 7 (where 1 is very poor, 7 is the best in the field)

According to Figure 3, the rate of innovation in Canada remains at a fairly high level.

In 2008, the Government carried out a policy aimed at developing innovations in the field of environmental science, natural resources and energy, healthcare and information technologies. The central function was to establish interaction between all participants in the process. This policy was mainly aimed at the development of small businesses, since the function of implementing this strategy fell on their shoulders. What's more, this strategy cuts off significant federal support for small businesses in Canada.

Innovation is actively supported by the Government of Canada through the formation of programs, centers, commissions and councils at the federal level.

Figure 4 - dynamics of changes in indicators of the most problematic factors for doing business in Canada, 2009-2014

It is worth noting that the corruption indicator for the period under review is equal to or slightly above zero. Crime and theft are also low. Tax rates are generally on a downward trend and access to finance is increasing (see Chart 4).

BRAZIL

Small business for this country is one of the main reasons for prosperity, since it is in this sector that 52% of the total employed population of the country works, which form about 20% of the country's GDP.

One of the most used creation tools favorable conditions for small businesses is the taxation system. A feature of the taxation system in Brazil is the establishment of a single tax rate for small businesses. In addition, on January 1, 2012, a law was adopted, according to which 120 thousand br. reais raised the bar of possible gross income enterprises engaged in the small business sector (on this moment it is 360 thousand br. reals).

Figure 5 - dynamics of changes in indicators of the most problematic factors for doing business in Brazil, 2009-2014

Figure 5 shows a decline in tax rates and tax regulation in general. However, at the same time, one can observe an increase in the indicator of bureaucracy and the complication of obtaining funding. However, during the period from 2008 to 2013, we can observe an improvement in the country's infrastructure.

Among other things, small business is supported by a number of divisions and departments, one of the functions of which is to create favorable conditions for doing business by means of involving enterprises in the Brazilian export of goods and services; increasing their competitiveness in the national market; facilitating the entry of goods and services into the international market. Figure 5 also shows that during the period under review, access to finance has risen sharply, but the indicator of ineffective governmental democracy has also risen sharply.

In the United States, most small and medium-sized enterprises are concentrated in the service sector, which indicates structural changes in the division of social labor. Another feature that played an important role in the development of entrepreneurship was the strengthening of the position of women, who, since the 1980s, actively began to open their own business, primarily in the service sector. Such activities are very relevant, since according to 2005 data, there were 7 million unemployed women, which is much higher than in 2009 (In February 2009, about 5.25 million people were unemployed women in the United States).

Small business in the United States includes small and medium-sized enterprises with a workforce of up to 500 people. Over the past 30 years, the number of small businesses has increased from 13 to 26 million, which once again confirms the relevance of business development. Since, as noted earlier, in this country, too, small business makes it possible to employ a huge number of not only the indigenous population, but also migrants. Thus, the United States considers support for small businesses much more global than other countries; here, a stable and actively developing small business supports the competitiveness of the country's economy as a whole.

Figure 6 - dynamics of changes in indicators of the most problematic factors for doing business in the USA, 2009-2014

After we have considered in detail the characteristics and features of small business in Russia, the experience of foreign countries will be of great interest to us. Against the background of the problems associated with small business in Russia, we have a lot to learn from our Western colleagues.

Small business in Europe is the basis of the social and economic development of the EU. There are over 20 million small and medium-sized enterprises in the European Union, which account for more than half of the total turnover and added value. The number of people employed in small business in Europe is about 70%. The largest number of small enterprises was created in trade, construction and the food industry. Small business in Europe stimulates the development of competition, "forces" large companies introduce new technologies and improve production efficiency, the efficiency of the entire EU economy directly depends on the success of small and medium-sized businesses. Therefore, within the framework of the European Union, a policy is being implemented to support small businesses, the main objective which is balancing the interests of the state and business, providing optimal conditions for entrepreneurial activity, increasing the competitiveness of small businesses. State regulation of small business in Europe is carried out through legislation, development and implementation of targeted programs of financial, technological, informational and personnel assistance to the development of small and medium-sized businesses. To stimulate the development of small businesses, new legal models have been developed (European joint-stock company, the European Pool of Economic Interests) that allow small businesses from different countries entering into business relationship, effectively solve the problems of disagreements in the legal systems of different states. The policy of supporting small businesses in Europe is carried out through the activities of states and through special programs that are implemented under the auspices of the European Union. Financing of activities to support small businesses is carried out from the Structural Funds of the European Union, such as the Fund regional development, Social fund. Small businesses in Europe have adapted to the crisis conditions most effectively, being able to maneuver in the market. Small enterprises quite quickly began to occupy niches uninteresting to large enterprises, which to a large extent helps European countries overcome stagnation in the economic sphere.

The sphere of small business is a unique mechanism for activating the socio-economic life of American society. The country's small business employs more than 62 million people (50% of all those working in the private sector), which create over 50% of the country's GDP and produce more than 30% of export products. At the same time, over the past 15 years, 64% of all new jobs have been created in the small business sector. The above facts confirm the high importance of small businesses to ensure sustainable development countries. Due to the well-known features of small businesses (limited resources, high adaptability, focus on local markets, etc.), the needs of small businesses are constantly changing depending on their level of development, type of activity, market conditions and the current economic situation. To ensure the sustainable and harmonious development of small business in a constantly changing market environment, the state continuously provides comprehensive support to this sector of the economy. In accordance with the procedure in force in the country, providing for a medium-term strategic planning further development and improving the performance of all government departments, SBA (Small Independent federal agency US government), developed the next five-year plan for the development of small businesses in the country for 2008-2013 financial years. This document lists the main strategic goals for the further development of small business and the most important areas for improving state support measures to ensure the achievement of these goals. This is due to both the ever-expanding scope of the SBA and the special socio-economic significance of the small business sector. For example, over the past 5 years, the agency's loan portfolio has grown by 50%, which made it possible to significantly expand the amount of assistance to small businesses and more effectively promote its comprehensive development. In this regard, there is a need for significant organizational and technological changes in the work of the majority structural divisions agencies. Along with this, the continuous improvement of information technology has led to an increase in the dynamism economic processes, which, in turn, required an accelerated reaction of the agency to the ongoing changes, both in market relations and in the field of small business.

The considered strategic plan for the development of small business for 2008-13. reflects the agency's desire to prepare in a timely manner for new challenges initiated by the processes of globalization of the economy, using the accumulated experience and expanded resource opportunities. The strategic goals of this plan have largely inherited the features of previously implemented plans. However, at the current stage, new ways and methods of achieving the set goals are envisaged, which is caused both by changes in the economy and in market conditions, and the desire to develop small businesses in the depressed areas of the country. The considered strategic plan for the development of small business is the fundamental document that determines the activities of the SBA agency and provides for the implementation of a set of measures that contribute to the achievement of the following most important strategic goals:

• 1. Increasing the number of small businesses in the country and especially in depressed areas and underdeveloped markets;
• 2. Providing timely and effective financial assistance to homeowners, tenants, non-profit organizations and small businesses affected by natural disasters;
• 3. Improvement business environment for small businesses;
• 4. Security high level organization of management in the SBA agency with the aim of effective interaction of all departments with partner organizations to improve work with clients and to optimize business processes based on improving the professional level of agency employees, improving performance discipline and monitoring the results achieved.

In its work plans for the period up to 2013, the SBA agency is based on the analysis of the performance results of all structural divisions in the implementation of current business support programs. Particular attention will be paid to expanding the access of small enterprises and numerous partner organizations to all programs of the agency, while improving the efficiency of management of procedural and technological operations when rendering complex services. An important place in the activities of the SBA agency for the coming period will be taken by the issues of improving underdeveloped markets and depressed areas by improving the access of local small businesses to financial resources and necessary services. Along with this, it is planned to continue work to mitigate excessive norms legal regulation entrepreneurial activities that impede the further development of small businesses and the growth of the number of new enterprises The most important condition for the further prosperity of small businesses and the increase in employment in this sector of the economy is the reduction of state regulation costs, assistance to victims of natural disasters, the rational use of taxpayers' funds and the expansion of business opportunities within the country and abroad. Based strategic plan development of small business and improvement of the activities of the SBA agency, a tree of goals is built indicating long-term tasks and tactical goals, as well as setting specific parameters for their implementation for each structural unit and for all ongoing activities. Based on this, methods and ways to achieve them are determined, as well as the necessary resource requirements for their implementation for each strategic goal. For example, the SBA's FY2008 Budget allocated a total of $703.2 billion to support the implementation of the Small Business Strategic Plan.

As part of the implementation of each long-term task, a list of tactical goals is determined that must be achieved by various structural units of the SBA. At the same time, responsible executors and co-executors are established to ensure the fulfillment of long-term tasks and the achievement of the planned strategic goals. It should be noted that the achievement of all the intended goals and objectives is possible only if close interaction is ensured between the various structural divisions of the agency, which is provided for in the work plans of each division. During the implementation of the strategic plan for the development of small business, a report is prepared annually on the effectiveness of the implementation of long-term tasks in order to make the necessary adjustments to ensure the achievement of the set strategic goals (Appendix 4). Thus, in connection with the crisis at the end of 2008, which significantly reduced financial stability many small businesses, the SBA has adopted a special program to promote the improvement of entrepreneurial activity for the period up to 2010. Let's take a closer look at the ways and main ways to achieve the strategic goals set. Strategic goal No. 1. "Expanding the number of small enterprises in depressed areas of the country and in underdeveloped markets." In accordance with established practice, financial and technical support small enterprises is carried out by the SBA agency in the form of a set of programs, including those for guaranteeing loans and investment financing. The SBA does not provide direct financial assistance to small businesses. Such assistance is provided through a network of partner and intermediary financial institutions, which, thanks to the SBA loan guarantees provided to them, directly finance small businesses. However, under the National Disaster Relief Program, the SBA provides direct financial assistance to victims upon request. The role of the SBA is to develop national programs for the provision of state guarantees to authorized organizations that provide direct lending to small businesses and finance investment projects. The presence of state guarantees for these organizations allows minimizing the risks in lending to small enterprises, facilitating their access to financial resources. Along with this, the SBA also provides guarantees for small business bonded loans. An important place in the activities of the SBA is the provision of services for management and advisory support to small businesses at all stages of the life cycle of enterprises. This includes assistance in drawing up business plans and in organizing a business from scratch, accompanied by constant consultations on improving the management of an enterprise at all stages of its further development. In the event of the termination of the enterprise, comprehensive consultations are offered on the sequence of operations and the procedure for exiting the business in case of its assignment, sale or liquidation. Along with this, the SBA also helps small businesses win contracts for government contracts, which amount to $90 billion annually. To achieve this goal, the SBA needs to achieve the following three long-term goals:

• 1.1. Improve the mechanism for small businesses to access a set of programs and services implemented by the SBA to accelerate the formation of new businesses, which will help increase their business activity and increase the number of jobs.
• 1.2. Provide support for entrepreneurship in markets located in depressed areas with low incomes and high unemployment. At the same time, special attention should be paid to the development of small businesses in military camps, as well as among reservists and veterans of the armed forces.
• 1.3. Create an effective management system financial resources and activities in the securities market, based on the full reporting of the expenditure of budgetary funds, accompanied by constant monitoring of the results achieved.

Strategic Objective 2: "Providing timely financial support to homeowners, tenants, non-profit organizations and businesses affected by natural disasters."

To support victims of natural disasters and repair the damage caused, the SBA implements a special lending program for businesses, non-profit organizations and individuals, providing for the provision of soft loans for long periods at low rates.

Moreover, within the framework of this program, the SBA agency provides direct financial assistance to victims on the basis of their applications. This program is the most important source of economic support for areas affected by natural disasters, which allows minimizing damage and resuming business activity. The achievement of the strategic goal No. 2 is ensured by solving the long-term task of ensuring a quick, timely and effective response to the appeal of small enterprises affected by natural disasters. Every year, within the framework of this program, from $350 million to $1.8 billion are allocated from the country's budget, depending on the extent of the damage caused. So for the elimination of the consequences of natural disasters, incl. and from Hurricane Katrina (2005), $1.795 billion was disbursed in 2006. The SBA offers two types of loans to disaster victims: businesses of all sizes and non-profit organizations; - Loans to small businesses for the acquisition of working capital necessary to overcome the economic consequences of natural disasters for a period sufficient to fully restore business activity.

Strategic Goal 3: "Improve the business environment for small businesses." Despite the huge role of small business in ensuring the sustainable socio-economic development of the country, it suffers significant losses due to excessive state regulation of entrepreneurial activity and large volumes of bureaucratic procedures related to the preparation of reports and the implementation of various instructions. Studies have shown that in order to comply with all government regulations, small businesses with less than 20 employees annually incur labor costs per 1 person by 45% more than large companies.

In this regard, the SBA agency, representing the interests of small businesses in government, seeks to improve the system of state regulation of entrepreneurial activity in order to reduce unproductive costs imposed on small businesses by federal agencies. The reduction and simplification of the system of state regulation of entrepreneurial activity will allow many enterprises to increase business activity, invest more in creating new jobs, upgrading equipment and developing innovative projects. To achieve this strategic goal, the SBA intends to implement the following 2 long-term objectives:

• 3.1. Ensure that the interests of small businesses are represented in all public authorities, while taking measures to reduce negative impact from excessive state regulation of entrepreneurial activity;
• 3.2. Accelerate the creation of a favorable and friendly environment for the development of small businesses in the country.

Strategic Goal 4: "Ensure a high level of organizational management in the structural subdivisions of the SBA agency. Improving the efficiency of supporting small businesses is directly related to improving the management system in all structural subdivisions of the agency. To a large extent, this depends on the skill level of the agency’s full-time employees and their motivation for work. international markets, the timeliness and adequacy of the measures taken to support small business, meeting the dynamic changes in the socio-economic life of the country, are becoming increasingly important. This dictates high requirements for ensuring reliable information, technological and financial support for the interaction of all structural divisions of the agency in the implementation of the entire range of business support programs. To do this, it is necessary to focus on the following long-term tasks:

• 4.1. Improving the recruitment policy and all possible assistance in improving the qualifications of specialists and executives to ensure efficient and high-quality implementation of small business support programs.
• 4.2. Ensuring the security of the information environment for the implementation of the operational activities of the entire infrastructure of the SBA agency.
• 4.3. The use of progressive methods of financing and management, guaranteeing the effective and efficient implementation of business support programs.

Thus, despite the economic crisis, the US Government, by providing targeted financial support for the activities of the SBA, intends to ensure the implementation of the plan for the strategic development of small businesses until 2013.

The development of small businesses is considered one of the measures aimed at leading the economy out of the crisis, including the global one.

According to research, in the United States, 70.2 million people are employed in small and medium-sized enterprises, in the EU countries - 68 million, in particular in Germany - 18.5 million, in Italy - 16.8 million, in France - 15, 2 million, in Japan - 39.5 million people. The share of small and medium-sized businesses in GDP is: in the UK - 50-54%, Germany - 50-53%, France - 55-62%, USA - 50-54%, Japan - 52-55%, Russia - 10-11 %.

In March 2003, German Economy Minister Wolfgang Klement announced that the German government was launching a program to support small and medium-sized businesses.

According to the norms adopted in the EU, a small enterprise is considered to be one that employs less than 100 people, medium - from 100 to 250 people, large - more than 250 people. The category "small and medium-sized enterprises" includes companies with an annual turnover of less than 40 million euros. At the same time, according to the French Ministry of Economy, the definition of "small and medium enterprises" corresponds to 99.8% of all enterprises registered in the country. The share of companies with more than 250 employees accounts for only 0.2% of French enterprises.

The attention with which France and Germany treat small and medium-sized businesses is understandable. The share of small and medium-sized enterprises in France's GDP is about 50%, in Germany this figure is even higher - 60% of GDP.

Authorities France started developing a broad program to support small businesses a few months earlier than the German ones. During 2008, the government carried out a broad campaign to attract citizens' capital to small and medium-sized businesses. The basis of this part of the government program was the support of the so-called fellow investment funds (Fonds d "investissement de proximite, FIP). These small financial organizations unite private investors, whose participation is calculated in small amounts - usually up to 10 thousand euros. Draft law on support for FIP, titled "Assistance to Economic Initiatives", was submitted to the French Parliament by Renaud Dutray on October 8, 2007. Since the beginning of March 2008, the law has entered into force, it, in particular, provides for a tax exemption on dividends of 25% of each contribution made to the FIP In addition, the law provides for a system of flexible discounts for lending by partner investment funds to new small and medium-sized companies.

Finally, the third measure by which the French government intends to support its small and medium-sized businesses is the training of qualified personnel, which are necessary for the management of enterprises. The head of the secretariat for small and medium-sized enterprises told the deputies of the French parliament that within ten years the government plans to allocate educational program 300 million euros.

IN Germany there are more than 3.3 million small businesses, which is about 90% of the total number of enterprises. Small businesses account for about 70% of jobs, they provide training for about 80% of all young professionals in the country, pay about 45% of turnover taxes, and carry out 30% of German exports. In 1999, they concentrated 46% of gross investment and formed 57% of Germany's GDP. Therefore, it is fair to consider small medium-sized entrepreneurs as a fundamental element of the German economy.

Among the problems that Kazakh small businesses face in their development, the most important place is occupied by financing problems. Difficulties in attracting capital are not only an entry barrier, but also a permanent barrier. Nevertheless, all industrialized countries help small businesses to solve the problem of access to sources of financing, using various levers (subsidies, direct and guaranteed loans, concessional loans, tax incentives and so on.).

Of paramount importance, for example in Germany, is the provision of direct and indirect financial assistance to small businesses:

Direct financial assistance, in terms of volume and variety of options, occupies one of the important places in the arsenal of economic levers. The following types of direct assistance are distinguished:

State investment allowances (subsidies). They are very rarely provided on a return basis. The planned volume of investments is taken as the basis for their calculation. Surcharges are non-taxable and apply on demand. Subsidies, by contrast, are taxed and granted at the discretion of the distributing authority;

Concessional lending. It is often used at the federal and regional levels. Preferential loans are called hidden financial assistance, since its amount represents the difference between the market and preferential lending rates (loan subsidy). Other types of it include guarantees of specialized banks for loans and equity participation of investment companies in the capital of small and medium-sized businesses, if these banks or companies and the amount of hidden assistance are financed by the state.

Allowances, subsidies and concessional loans, although important, are not decisive factors stimulating investment activity. Much depends on the yield, which is determined by the net proceeds from significant investments. Bonuses and subsidies cover, as a rule, only a small part of investment financing needs. In full, it is possible primarily through concessional loans, provided that small and medium-sized entrepreneurs applying for a loan are creditworthy. Although concessional loans only indirectly reduce the cost of investments, they provide stable financing for a significant part of the investor's project, rate, and do not reduce the liquidity of the enterprise at the initial stage. With this option, the financial burden is distributed over the entire payback period of the project more evenly than with financing on market terms.

Preferential lending in terms of the amount of funds allocated to it is one of the most important tools state support for small and medium-sized businesses and at the same time the most marketable due to the relatively low subsidy component.

In order to offload the state administration, a number of functions to support small businesses have been transferred to some public law institutions, in particular specialized banks, such as Creditanstalt für Wiederaufbau (KfW), as well as self-regulatory organizations private business, such as the chamber of artisans and commercial and industrial. As part of government programs subsidies for concessional lending is 3-10% of the loan amount. For KfW programs funded by own funds, lending rates are closer to market rates, i.e. the cost of loans is much higher compared to federal or state programs. The credit policy of the Kyrgyz Republic makes it possible to equalize the possibilities of small and large enterprises in refinancing loans.

Preferential lending to small businesses is carried out according to the same rules for all, i.е. no applicant is given preference and only creditworthiness is taken into account. Applications for loans are submitted to German commercial banks, they are also engaged in their issuance and further work with clients. Preferential lending conditions mean:

1. low interest rate for the entire loan term);

2. a long period of kerdit, often 10 years, and at least for the first 2 years the company is exempt from any payments);

3. the possibility of a return at any time (often without additional payments);

4. Equity financing (v"dstv KfV applies only to a certain part of the investment project, for example 50%. The rest of the project must be financed from the investor's own funds or other borrowed funds).

An application for a preferential loan is submitted before the start of the investment project, i.e. subsequent funding and debt swaps are not permitted.

Indirect assistance is implemented in providing small businesses with financial resources and, in particular, tax incentives. With their help, the German government provides small businesses with opportunities for self-financing. There are 2 large groups of tax benefits in the country: benefits for emerging firms during their formative years and permanent benefits for corporate income tax, capital gains tax, etc.

In the mid-1980s, there were a total of over 180 types of tax benefits in the country. Small and medium-sized entrepreneurs, within the framework of existing benefits, have the right to reduce their taxable income by the amount of reserve funds, from which funds are taken for the purchase of machinery and equipment. First of all, small and medium-sized entrepreneurs, whose annual profit does not exceed 2 million marks, pay taxes 50% less than large ones.

From January 1, 1990, the government exempted small producers from turnover tax, if it did not exceed 25,000 marks. In 1994, the rate of income tax on the activities of artisans was reduced from 54 to 44%. Small enterprises with a turnover for the previous year of less than DM 20,000 are exempt from VAT. Special depreciation rates for investment in production;

For small businesses, preferential depreciation schemes are provided. Preferential terms of depreciation write-offs allow "mittelstand" to carry out innovation process and modernization of production. At the same time, the greatest benefits are provided to enterprises located in the eastern lands. According to some estimates, in Germany, depreciation write-offs account for 66% of all capital investments, income reinvestment - 27%, and external sources financing - only 7%.

Great attention in Germany is paid to support for start-up entrepreneurs, who, starting their own business, often lack equity capital, they do not have much opportunity to resort to borrowing and little special knowledge.

In Germany, up to 40% of investments in the formation of enterprises can be financed without guarantees, especially interest-free for the first two years of soft loans issued for up to 20 years and exempt from repayment during the first 10 years (maximum amount of 1 million marks). This funding replaces equity a novice entrepreneur, and the state assumes the full risk of not returning them. Most of the missing capital can be obtained through special preferential so-called loans to start-up entrepreneurs. They are issued at 5% per annum for up to 20 years and cover a maximum of 50% of the cost of the investment project (the maximum amount is 1 million marks).

Equity participation of private investments of companies in the capital of new and existing small enterprises can be financed through state programs and KfV programs. The maximum size of the contributed share is 1.5 million marks for a period of up to 10 years. At the same time, investment companies are fully responsible for the risk.

In Germany, there are specialized guarantee banks that take the risk of not returning up to 80% of the loan or equity participation (no more than 1.5 million marks). This is important for those small businesses that have little or no ability to borrow. Up to 60% of the risk of a guarantee bank is covered by the federation and the states in whose territory the bank is located.

Both before and after the establishment of the enterprise, start-up entrepreneurs need the services of outside experts. And this is possible through special programs organized by consulting bureaus and private consulting firms aimed at providing consulting and information support to start-up entrepreneurs.

Over the past 10 years, Kazakhstan has made tangible progress in its transition to a market economy. It seems that Kazakhstan needs a decisive reform aimed at expanding the opportunities for small entrepreneurs for their own development. Of course, the experience of Germany in the field of promoting small and medium-sized businesses cannot be completely transferred to Russian soil - the structure of the economy, the legal context, the socio-psychological climate, traditions, etc. are too different. However, a comparison of this experience, used in all Western countries with a market economy, with domestic practice will serve as a guide for Russian reforms.

I would also like to point out the situation in Japan. In total, 39,506 thousand people are employed in small and medium-sized enterprises in Japan, which is 80.6% of the workforce. This sector produces 51.8% of all industrial output. It accounts for more than 62% of wholesale and 78.5% retail trade. The existence of such a wide layer of small enterprises has certain historical roots. For the first time in the post-war years, the US occupation administration dissolved the military-industrial concerns (zaibatsu), which were largely responsible for the militaristic ambitions of the Japanese Empire. The unwillingness of big American business to feel the breath in the back of the head of powerful Japanese competitors also played its role here. Thus, only small and some medium-sized enterprises survived in the country, which escaped the ruthless robbery of fixed assets, which took place under the guise of a demonopolization slogan. In Japan, an acute commodity hunger instantly arose, which could only be satisfied by enterprises that did not require large initial capital and long construction periods. Therefore, economic recovery was accompanied rapid growth small and medium firms. By the beginning of the 50s. there were already more than three million of them in Japan. Small business played at that time another important role, absorbing a large number of labor and thereby mitigating the severity of post-war unemployment.

Then, when the accelerated economic gallop more than once alternated with tedious marking time during the years of crises and depressions, small and medium-sized businesses retained their special place in the country's economy. In many ways, this was facilitated by the division of labor between large and small enterprises. An economic pyramid was erected in the country, within which a few industrial giants established themselves, as it were, on the shoulders of a huge number of small firms. Numerous chains of contracting and subcontracting relationships (Jap. "shitauke") stretched from the top of the pyramid to the bottom. A large firm gave orders for parts and components to a number of medium-sized firms, which in turn entrusted part of the work to smaller specialized subcontracting companies, which attracted the smallest enterprises to work.

The "shitauke" system was beneficial both for the giants, who were spared the need to deal with technological trifles, and for small businesses, which received a steady stream of "crumbs" from the table of large firms. A huge number of small enterprises gave rise to fierce competition for places in the "sitauke" chains and thus gave customers a guarantee of high quality, efficiency and low cost of contract deliveries. And now about 56% of all small and medium-sized enterprises in Japan are, to one degree or another, tied into a web of chains of subcontracting.

However, the "shitauke" system, for all its importance for the Japanese economy, by no means exhausts the purpose of small business. Much more important is the fact that due to its flexibility, plasticity, it is, as it were, the vanguard of the large forces of the advancing Japanese entrepreneurship. Studying the demand for goods and services and reacting with lightning speed to any changes in the market allow small specialized firms to stay at the very edge of the commercial attack. The high-risk venture business (trial introduction of new scientific and technical developments into production) is also represented almost exclusively by small and medium-sized firms.

The importance of small business has grown especially noticeably in recent years. As the market saturates and primary demand is met, a significant category of Japanese consumers lose interest in mass products. A unique product, produced in small batches or even piece by piece, comes to the fore. If they buy, for example, clothes, then those that no neighbor has, furniture - taking into account the specific architecture and design of the house built according to individual project. Automobile? Only if its designers took into account your personal whims. Responding to the diversification of demand, many sectors of the country began to move to small-scale production, which, of course, shifted the focus in favor of small but well-equipped enterprises, moreover, from the point of view of ecology, they turned out to be more advantageous than large plants.

However, bright prospects alone are not capable of ensuring the survival of small businesses in market conditions. Low creditworthiness, the lack of first-class engineering and workforce due to the inability to provide them with wages at the level of large enterprises, limited production capacity, pennies that can be afforded for R & D - all this keeps small and medium-sized enterprises constantly teetering on the brink of collapse.

But the situation in small business could have been even worse if the Japanese government had not come to the rescue. At the same time, it should be emphasized that such assistance should not be considered as charity in relation to the weak. Small business is an integral part of the Japanese economy, and the state of its health most directly affects the well-being of the entire economic body of the country.

Over the past three decades, a developed legal system aimed at encouraging small businesses. The Law on Promoting the Modernization of Medium and Small Enterprises, the Law on the Management of Medium and Small Enterprises, the Law on the Organization of Cooperatives of Medium and Small Enterprises, and the Law on the Central Cooperative Bank for Trade and Industry have been adopted.

Government assistance to small businesses comes through a variety of channels. The most painful issue in this area is the sources of funding. In addition to ordinary commercial banks, which are ready to provide loans and subsidies under certain guarantees, three special government bodies have been created to provide financial services to small enterprises. These are the Central Cooperative Bank for Trade and Industry, the State Small Enterprise Finance Corporation, and the People's Finance Corporation.

It is noteworthy that the country has also created appropriate state structures for guaranteeing loans for small businesses and for insuring them. Special state corporation is ready to cover part of the damage to the creditor if the small entrepreneur is unable to repay the loan received.

Another side of the state's financial policy is preferential taxation, which allows small entrepreneurs to reserve part of their profits. Special benefits are provided to those companies that work in areas that directly affect the stabilization and well-being of the life of the Japanese people. As of December 1991, the Cabinet of Ministers approved 52 sectors where modernization is most desirable. 43 of these sectors are considered to be in need of particularly urgent improvement in the "structure". Those small and medium-sized enterprises that deploy their activities in these industries receive considerable additional benefits in terms of financing and taxation. Special measures and structures are envisaged, based on the state budget, to assist small businesses in the implementation of promising scientific and technical developments, in the technical and technological re-equipment of small enterprises, in the training and retraining of personnel for small and medium-sized enterprises.

Tangible help to improve management in small organizational forms are provided by chambers of commerce and industry and trade and industry councils, which have their representatives in more than 3,300 cities and towns of the country.

The formation of small business in Russia, its functioning and survival are accompanied by certain difficulties. First of all, start-up entrepreneurs suffer from a lack of start-up capital, and banks often refuse them a loan, and if they do, then at increased interest and guarantees (sureties).

To date, the main goal of allocating budgetary funds for financial support of small businesses should be to attract extrabudgetary resources and provide access to them for small businesses. This task can be solved by creating federal, regional and municipal guarantee funds (consisting of Money, securities, real estate and other assets formed by the budget), through which small business support structures could provide partial collateral for loans taken by small businesses in commercial banks. The operation of this mechanism solves both the task of ensuring a multiplier effect when using budget funds, and the task of increasing the number of small enterprises that meet the criteria of commercial banks in terms of the sufficiency and quality of loan collateral.

Another problem associated with a too high interest rate on a bank loan can be solved by partially compensating the interest rate at the expense of the budget. At the expense of allocated budgetary funds, banks must ensure compensation for their profitability when lending at a reduced interest rate suitable for a small business

Recently the government Leningrad region established the Credit Security Agency as a structure for issuing a guarantee agreement for small businesses against a loan received from a bank. The guarantee is provided not for the entire amount of the loan, but for its one third, taking into account the interest. Although credit risks persist, they are already less alarming in the presence of a guarantor of regional significance.

This small business support scheme is successfully implemented by state agencies in Finland (Finnvera) and France (Accocu- tion Europ. du Cautionnement Mutuel), whose activities are regulated by relevant laws. The Leningrad regional experiment can give impetus to the deployment of a budgetary credit support scheme in the regions, up to the creation of a federal-level agency with appropriate legislative support.

The budgetary efficiency of the regional state support of small business, in our opinion, should be manifested, firstly, in maintaining the funds allocated from the regional budget and, secondly, in increasing the importance of the small business sector in increasing the gross regional product and tax revenues to the budget system.

The federal government, forming and implementing on a programmatic basis an effective system of state support for small business, could "entrain" the regional authorities to create various forms of interaction between infrastructure facilities and support investment projects, and the implementation of leasing schemes. Such interaction becomes an objective necessity in connection with significant differences in the socio-economic development of the constituent entities of the Russian Federation. In turn, the regional authorities can "entrain" the authorities local government in the development and implementation of municipal programs to support small businesses. The system of federal support, based on the goal, expected results and resource provision, complements the system of regional support, and the regional one - the system of municipal support for small business.

Ultimately, according to the level of development of small business and its importance in the socio-economic development of the country, the subject of the Russian Federation, the municipality, it will be possible to evaluate the budgetary efficiency of the authorities at all levels of government.

On Ukrainian small businesses employ no more than 10% of the working-age population, while in developed countries this area is the main source of employment.

About 200,000 small enterprises operate in Ukraine with up to 50 employees, while at least 30% of these enterprises do not work (for comparison, in Poland the number of small and medium-sized enterprises (SMEs) is more than 2 million).

Particularly low rates of employment in SMEs are in Ternopil, Sumy, Cherkasy, and Vinnitsa regions. (about 4.5%). This indicator is significantly higher than the average for Ukraine only in Kyiv (about 15%), and, as a result, the lowest level of registered unemployment (0.9%).

Part of the balance sheet profit received by small businesses in the total volume of balance sheet profit in Ukraine as a whole is constantly decreasing. Specific gravity unprofitable enterprises in the total volume of small enterprises is almost 40%, according to the UFS.

For further development of small business, it is necessary to take into account, take on review the problems and ways to improve foreign experience in the development of small business.

Consideration theoretical aspects small business, government support, development experience abroad will allow us to analyze the functioning of small enterprises in Kazakhstan.

This article presents the specifics of small business in foreign practice. Definitions of the concepts "entrepreneurship" and "small business" are given. Also, the article reflects the main aspects, highlights the role and importance, considers the experience of supporting and developing small businesses in foreign countries.

• Socio-Psychological Phenomenon of Leadership
• Problems of Poverty and Social Justice in the Russian Federation
• Living wage in the system of indicators of the standard of living of the population

The development of small business in Russia is one of the key areas for the development of the country's economy as a whole. But, unfortunately, it is inevitably accompanied by such problems as lack of funding, corruption, instability in taxation, and others. In this regard, it is relevant to consider the foreign practice of state support and taxation of small businesses, the experience of introducing which will be able to bring Russian small business to a new qualitative level.

First of all, consider what entrepreneurship and small business are. So, entrepreneurship, entrepreneurial activity is an independent activity carried out at one's own risk, aimed at the systematic receipt of profit from the use of property, the sale of goods, the performance of work or the provision of services by persons registered in the manner prescribed by law.

Types of entrepreneurial activity are classified:

• according to the form of ownership on the basis of which entrepreneurial activity is carried out: private, public, municipal;
• by number of participants: individual, collective;
• according to the nature of the activity: production of goods, provision of services, performance of work and etc. .

Small business is a sector of the economy, which is determined by the activities of small businesses in the market of goods, works and services. The subject of small business is a small enterprise.

As world practice shows, the main indicator that allows to recognize business entities as small enterprises is the number of employees for a certain period of time. Along with this indicator, criteria such as the annual turnover of the enterprise, the value of its assets, and the size of the authorized capital are also used.

In the Russian Federation, it is customary to classify small businesses as enterprises with a limited number of employees: in industry and construction - up to 100 people; in scientific, technical and agricultural enterprises - up to 60 people; for organizations wholesale trade- no more than 50 people; retail– up to 30 people

In different countries, the corresponding figures are different: for example, in Europe the limit for a small firm is 300 employees, and in the USA it is even 500. .

• number of employed workers up to 50 people;
• annual turnover less than 4 million euros;
• the balance amount is less than 2 million euros.

In the US, the federal law on small business It has not been established that a small firm is a firm with one or more owners, with the number of employees not more than 500 people, the value of assets not more than $ 5 million and the annual profit not more than $ 2 million, and also that enterprises are considered small managed by independent owners and do not occupy a dominant position in the commodity markets. It should also be noted that here, as in many other countries, the sectoral structure of the enterprise also plays a role. Moreover, in some industries, the number of employees plays a decisive role (manufacturing and mining), and in others - the amount of turnover (construction, trade, services).

The small business sector represents the most extensive network of enterprises and individual entrepreneurs operating mainly in local markets and directly related to the mass consumer of goods and services. Together with the small size of SEs, their technological, production and management flexibility, this allows them to react sensitively and in a timely manner to changing market conditions. Small business is also an integral, objectively necessary element of any developed economic system, without which the economy and society as a whole cannot flourish and develop.

Small business in countries with developed market economies performs a number of important functions, both economic and social:
1. Small business creates competitive market relations, which is always in the hands of consumers; Small business abroad stimulates the development of competition. Therefore, developed countries are pursuing a policy of supporting small businesses, the main goal of which is to balance the interests of the state and business, provide optimal conditions for entrepreneurial activity, and increase the competitiveness of small businesses.

Small business is the basis for improving and developing the country and increasing the competitiveness of its economy. Huge multinational corporations need suppliers and prefer to work with small organizations, because many small suppliers guarantee competition among themselves for the volume of orders, if one of them fails, there will always be a replacement. Thus, small business in its totality acts as a reliable supplier of high-quality products for large businesses.

2. Promptly and flexibly responds to the market situation and consumer requests; The approximate lifetime of the MP is about 6 years. But the number of new enterprises exceeds the number of closed ones. All small businesses quickly respond to external conditions and modify the final product, following the demand, mastering new products.

SMEs in Japan are able to complete pilot production within a week, while at large enterprises it would take much longer. They also specialize in the production of final products, mainly oriented to local markets. Basically, these are perishable products, jewelry, clothes, shoes, etc. and so on.

3. Decentralized placement creates jobs regardless of the economic development of the territories;

4. Small businesses as taxpayers form a large part of the deductions to the budgets of all levels; In Germany, 65% of the workforce is employed in legal small businesses, from which the budget receives about half of taxes. In Hungary, the Czech Republic, Poland and other countries with economies in transition, it was thanks to the development of small and medium-sized businesses that the decline in production lasted only a few years.

The activity of the SE in the less developed regions of the Western European countries is the basis of their entire social and economic life and the decisive prerequisite for their further economic development.

5. Small business supports creativity, crafts, trades and traditions of many peoples.

6. High "innovativeness", i.e. discovery of innovations and/or their implementation. Foreign experience shows that in the field of small business, most of all innovations are carried out, which contributes to scientific and technological progress.

Small and medium-sized businesses in most leading countries contributed to political and socio-economic stabilization, as well as:

• the creation of a middle class (France, Great Britain, Belgium, Germany, Canada, Spain);
• overcoming the recession (Israel, USA);
• creation of new markets (Mexico, Canada, Singapore, Japan);
• consistent implementation of reforms (China, Poland, Czech Republic, Hungary, Slovakia).

At the heart of any developed state, in addition to large corporations, there is also a small business, as it is a mass, dynamic and flexible form of economic activity. It is in the small business sector that the bulk of national resources are concentrated, which are the breeding ground for medium and large businesses.

The United States leads the world in terms of the number of small businesses, followed by Japan, followed by Italy, Great Britain, Germany, and France. For example, over 20 million firms operate in the US. There are 23 million firms in the countries of the European Union (of which 4 million are small and medium). Approximately 5 million firms - in European countries outside the European Union - Canada, Australia, New Zealand, Asia (excluding Japan), the Middle East and Africa (Figure 1).

Figure 1. Number of SEs and IEs in different countries

Consider the role of small business in foreign countries. Small business permeates all areas of the economy, even those in which, at first glance, there is only a place for large corporations.

Currently, developed countries such as Japan, the USA, the EU countries, Southeast Asia and Latin America are striving to create and maintain an economic climate that allows small businesses to grow and develop. Small business is given great attention, since its influence on various micro- and macroeconomic indicators is very great, such indicators as GDP, demand for loans, state competitiveness, employment and other extremely important economic values ​​(Table 1).

Table 1. Key indicators of the role of small business in different countries (2015)

In European countries, according to data for 2015, trade dominates, followed by industry, transport and communications, and construction, which is shown in Fig. 2.

Figure 2. Structure of small enterprises by sectors of the economy in the EU

In Asian countries (China, Taiwan, South Korea, Japan, Singapore), industry is in the first place, followed by Agriculture, trade, transport, construction (see Figure 3).

Figure 3. Structure of small enterprises by sectors of the economy in Asian countries

At the SE, there is a higher labor efficiency, these entities meet the needs for scarce types of goods and services at a lower cost based on the development of local sources (raw materials) and at the same time provide greater employment. They increase income municipal budgets, stimulate scientific and technical progress, perform other important functions for the economy. At the present stage, the increasing role of small businesses in the economy of Germany, the United States and other developed countries is not an accident, but a necessary pattern caused by the very course of history and the needs that arose in the process of development of productive forces and technologies.

In addition, small business development is seen as a powerful economic and social counter to poverty and terrorism. In developing countries, small business is considered a decisive factor that can reduce the severity of such social problems like poverty and unemployment (India, Albania, Brazil). .

Developed countries have long realized the colossal role of small business in their economy and are providing finely thought-out support for small business. IN Russian Federation small business accounts for about 22% of GDP. Therefore, the main role in supporting small businesses is currently assigned to the state. For comparison: in the countries of the European Union, the USA, Japan, this figure is about 60% of GDP (see Fig. 4).

Figure 4. The share of small businesses in foreign countries in GDP, %

The goals of supporting small businesses are to find the optimal balance between the interests of society, business and the state. An important task of such a policy is to give it an investment orientation. Investments are distributed across sectors of the economy unevenly, depending on the goals of state policy.

State support is a decisive factor in the development of entrepreneurship in industrialized countries. Almost all developed countries with market economies use various methods and forms of administrative, legal and economic support: the creation of state structures in charge of small and medium-sized enterprises; small business financial assistance programs; tax incentives for SE; government assistance in obtaining orders for small firms; provision of managerial and technical assistance; antitrust regulation.

The incentive mechanism includes, first of all, legislative acts that ensure the development and implementation of credit programs, direct and guaranteed loans, preferential subsidies, tax incentives and other forms of financial and economic support. Both in the sphere of production itself and in the creation of a system of training and retraining of personnel. An equally important area was the provision of consulting services and Information Support enterprises.

In all foreign countries with a normally developed market economy, there is powerful state support for small businesses. For example, in Germany subsidies for SEs amount to about 4 billion euros annually. There are two committees in the US Congress dealing with small business issues. It is headed by the Small Business Administration. Each state has regional branches of 30-40 people. The goal of the Administration is to support small businesses at the state level. In Japan, where the number of MTs is especially high, those of them that, under conditions market economy cannot develop without the help of the state.

The efficiency of MT in Germany is somewhat higher than in the USA and Japan. Here, 12.3% of large enterprises and 34% of their employees account for only 52.6% of the national income. In addition, 2/3 of jobs are created by small businesses, so the number of small businesses is growing.

Economically developed states support small businesses both with money and various benefits in the field of tax policy. The tax policy of the state is a stimulating factor in the development of small business, the essence of which is to gradually reduce the marginal tax rates and reduce the progressiveness of taxation with a rather narrow tax base and a wide scope of tax benefits. Reducing the tax rate depending on the size of the enterprise is one of the methods of taxation of MPs. For example, the United States has preferential tax rates on income up to $16,000, a 15% tax on the first $50,000 and a 25% tax on the next $25,000. Above this amount, the maximum rate is 34%.

There are measures to support small businesses that aim to address the challenges posed by the small size of companies through:

• facilitating access to new technologies (providing technology and economic information, advice and training);
• facilitating access to capital markets (tax incentives, special depreciation rates, government investment subsidies, concessional lending in the form of financing the difference between market and preferential lending rates);
• introduction of a cluster-network approach that promotes the development of business infrastructure.

The systems of support and development of small businesses in the leading countries have moved into the phase of renewal and self-regulation, in these countries a system of banks, funds, innovation centers and science parks has been created, working to develop small businesses.

Thus, the article discusses the essence, role and some functional features of small business abroad. These data cannot be directly applied to the Russian economy; with its peculiarities and subtleties, such a model will not be viable. But you can learn a lot of experience that will allow you to create and successfully develop a small business, adjusted for the reality of the Russian economy. In the current geopolitical situation, or rather the foreign policy of sanctions and the Russian policy of import substitution, it is necessary to consider the foreign state policy of supporting small businesses and try to implement the best of its practice in the national economy.

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The sector of small enterprises is an integral element of any developed economic system, without which the economy and society as a whole cannot exist and develop normally. In developed countries, the principle of cooperation between large, small and medium-sized enterprises is cultivated, and they complement each other, especially in the field of specialization of individual industries and in innovative developments.

According to the UN, worldwide economic system SMEs are employers for almost 50 percent of the world's working-age population. The volume of production in the field of SMEs in various countries ranges from 33 to 67% of GNP.

Small business in Europe is the basis of the social and economic development of the EU. There are over 20 million small businesses in the EU, which account for more than half of the total turnover and added value.

A unique system of regulation and support for small businesses in Europe began to take shape in the 70s of the last century. In order to stimulate small and medium enterprises as much as possible, measures have been taken in Europe to remove administrative obstacles for small businesses. First of all, changes were made regarding value added tax, adjustments in financing conditions and changes in the social policy of states.

State regulation of small business in Europe is carried out through legislation, development and implementation of targeted programs of financial, technological, informational and personnel assistance to the development of small business. Small businesses in Europe have adapted to the crisis conditions most effectively, being able to maneuver in the market. Small enterprises quite quickly began to occupy niches uninteresting to large enterprises, which to a large extent helps European countries overcome stagnation in the economic sphere.

Small business in Germany is one of the most important sectors of the economy. The government provides support for small businesses, both financial and technological. Small business in Germany is distinguished by certain specifics and history of development. Since the era of the birth of capitalism, the first large enterprises and chambers of commerce and industry (CCI), which became the first associations of entrepreneurs to cooperate in the development of trade and production. Currently, CCIs operate at the level government organizations, which oblige all small businesses to become members of the Chamber.

Thanks to the successful development of Japan in the post-war years in the field of technical achievements and economic growth, the country entered the top three most developed countries in the world. This was facilitated by the huge state support for small businesses. The share of small business in the Japanese economy is about 40%, despite the presence in the country of a huge number of scientific companies and large concerns involved in the production of cars, audio and video equipment and other technical products.

Japan's legislation is heavily regulated market value of manufactured products, introducing restrictions on the amount of its increase / decrease. In the event that unconfirmed discounts are revealed or in the presence of speculative prices, small businesses are deprived of the right to carry out their activities.

The history of the economic development of South Korea shows the importance of small business in this process. In the 1950s, South Korea was practically the most backward country in Asia and the whole world. The main reason for this was the war in Korea and the division of the country into two parts: North and South. At the same time, the entire industry and scientific and technical organizations remained in North Korea.

Despite this, the South Korean government continued to support large enterprises by creating large corporations. After the end of the financial crisis, the government began to support some small and medium-sized enterprises by paying off part of their credit debt. With the support of the South Korean government, special associations, investment funds and scientific and technical centers were created, which focused on small businesses.

The study of foreign experience on the example of Spain, Germany, Japan, South Korea and China revealed a certain commonality of the problems of infrastructural support and regulation of small businesses, both in Kazakhstan and in economically developed countries.

It should be noted that the history of the evolution of developed countries shows that small business is a fundamental link, the state and level of development of which determines the provision of sustainable economic growth of the state. It is this sector of the economy that has great potential for solving many problems.

List of used literature:

1. Analysis of the development of small and medium-sized businesses in Kazakhstan. M: - Materials for the 8th international scientific and practical conference, "Real research and development." - Sofia: January 17-25, 2012. P. 3-7

2. Foreign experience in the development of small medium business AlPari, 2-3, 2012, 43 pages.