Regional aspect of small and medium-sized business development in Russia

The article discusses topical problems associated with the development of small and medium-sized businesses in the Russian Federation. The purpose of this study is to analyze the situation of small and medium-sized businesses, as well as determine the main directions of development of small and medium-sized businesses in modern conditions. The authors analyze the main directions of state policy in the field of business development. Special attention is paid to the factors influencing the development of entrepreneurship. The article considers the importance of the tax on professional income as a special tax regime for self-employed citizens. The authors believe that the introduction of a tax on professional income will affect not only self-employed citizens wishing to register, but also acting individual entrepreneurs who work without hiring employees, and individual entrepreneurs applying the patent taxation system may consider registration as self-employed as an alternative option. The inclusion of self-employed citizens in the composition of small and medium-sized businesses is substantiated. The authors analyzed the dynamics of the number of small and medium-sized businesses in the Russian Federation, including in the context of micro-enterprises, small and medium-sized enterprises. The dynamics of the average number of employees employed in small and medium-sized businesses, as well as the dynamics of the number of small and medium-sized businesses per 1,000 people, including in the context of federal districts, has been studied. The trends in the development of small and medium-sized businesses, as well as their importance for the country's economy, are determined The article identifies the main problems that hinder the development of entrepreneurial activity in the Russian Federation. The authors come to the conclusion that the development of entrepreneurial activity in the regions should be a priority direction of state policy, and the involvement of the economically active population and self-employed citizens in entrepreneurship will contribute to this.