Conditions and ways to improve the effectiveness of budget and tax measures to support small business in Russia

Poor effectiveness of the state policy of assistance to micro-entrepreneurship development in the Russian Federation is stated in the article. The conditions, necessary to improve the performance of fiscal instruments of micro-entrepreneurship assistance development in the Russian Federation, are described in the article. They are based on the data analysis in Russian regions. Some of the most important conditions are flexibility and taking local peculiarities into account; the authorities’ rise of interest to develop small companies and individual entrepreneurs; long-term assets and stability of rules of micro-entrepreneurship support; the state’s validity of applied measures of territorial, industrial, institutional specifics of micro-entrepreneurship. The character of the mentioned above conditions allowed defining total of ways to raise the efficiency from the measures of stimulating business activity. They are: the transition of formation and realization of programs to support subjects of micro-entrepreneurship onto the municipal level with the preservation of funding from the federal budget; allocation of federal budget funds between territories on the assumption of factual performance of the used instruments to help develop entrepreneurship; consolidation of all the taxes paid by micro-entrepreneurship in the budget of self-governing authorities; business community engagement into working-out the measures of business assistance; differentiation of measures of support for businesses and individuals as well as branch-wise...