Стан і тенденції розвитку малого підприємництва в Україні

Abstract

UK: Наведено критерії віднесення суб'єктів господарювання до малого та мікропідприємництва. Проаналізовано динаміку розвитку малих підприємств за останні роки. Досліджено основні тенденції та зако-номірності розвитку малого підприємництва, зокрема в регіональному аспекті. EN: Formulation of the problem. In the conditions of unstable socio-economic and political situation in Ukraine, the development and support of small enterprises are of paramount importance for the stabilization of the economy. The main reasons hindering the development of small business are limited access to credit and other financial resources, lack of information base, imperfection of the tax system, lack of a proper state strategy to support the devel-opment of small business. Presentation of the material. We believe that in modern conditions, the essence of small business should be defined as an independent, proactive, practical, carried out at their own risk, economic activity of small businesses aimed at realizing their own economic interest in order to make a profit. The largest in the total number of business entities in recent years in Ukraine was the share of small businesses. The low rate of small business development is confirmed by the number of small and micro enterprises per 10 thousand people of the current population.The dynamics of the number of employed and hired workers is characterized by a declining trend. During 2010-2017, the value of the financial result before taxation of small and micro enterprises of Ukraine was negative. The dy-namics of changes in the profitability of operating activities of small enterprises is characterized by a positive trend. The existing disparities in the development of small business in the regions of the country are due to the location of the region, the structure of the economy, the available potential and the different level of development of market and social infrastructure. Conclusions. Thus, based on the analysis, it can be argued that the level of small business development in Ukraine remains low and is constrained by a number of factors. The sectoral structure is dominated by trade, financial activities and real estate transactions, which indicates an insufficient level of development of the real sector of production in small business. Throughout the study period, there was a gradual trend of decreasing the number of employees em-ployed in the MP. Positive dynamics is demonstrated by the volumes of sold products of small enterprises and small businesses. The main reasons for the unsatisfactory state and low level of development of small business in the country are the imperfect regulatory framework governing relations in the field of small business; lack of own funds and limited access to credit resources for the creation and development of small business; low level of professional training and qualifica-tion of personnel in this sphere of economy; high tax burden on small businesses and small businesses.