Entrepreneurship development factors

The article discusses the concept of small and medium-sized businesses, it is determined that small and medium-sized businesses face a number of problems that need to be solved. Such problems are solved through constantly changing legislation, as well as through support measures implemented by the state. In 2022, the implementation of areas of support for small and medium-sized businesses continued, in particular, those that were more affected by the coronavirus pandemic. The emphasis in the work is on the use of the patent system by small and medium-sized businesses. It is noted that this special tax regime has certain advantages, in connection with which it becomes the most relevant and in demand among Russian entrepreneurs. The conditions of transition, the cost of the patent depends on each individual region.