1.The role of small businesses in Russia 5
2.Effectiveness and efficiency of small businesses 9
3.Problems and obstacles of small businesses 12
4. Government policy for small businesses development in Russia 19
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From the very beginning of perestroika in the Soviet Union had set the course for the creation of a strategically important class of owner who should be the main pillar of economic development of the country. Smes have a special significance, for it developed its own mechanisms of rent and privatization of state property Committee was established to support small businesses. The beginning of the era of small business can be considered the adoption of the law on cooperation in 1988 
Continuing this trend now. The criteria of small business quite often have changed, now apply to small businesses, than the staff is less than 100 people and annual turnover of less than four hundred million rubles a year. It is also important that the structure of their capital share of the state or of the Federation was less than 25% of its excess will lead to the violation of the fundamental principle of entrepreneurship is independence from government. Measures of state regulation has led to the fact that for the first decades of the century, from 2000 to 2010 the number of small enterprises in Russia increased by 2 times 
The government pays great attention to support of small business. It was developed and introduced a simplified system of taxation and reporting, significantly ease the tax burden. Almost all regions of the country in the framework of its powers, develop programs to support small businesses, offering them tax breaks, loans and subsidies. Special attention is paid to supporting small business in the sphere of agriculture and processing of its products. The programs encourage work successfully with 2012 the majority of Russian regions.
Of course, most jobs in small business refers to the trade sector (about 40%). It should be noted that the balanced tax policy of the state offers a more comfortable tax conditions are not trading, producing and processing to small businesses.
Among the percentages, it should be noted that about 15% of the companies engaged in the field of construction, about the same number are employed in industry, by 10% the share of enterprises involved in science and high technology. The development of the latter sector was helped by the program of state support of innovations promoted in recent years. Many researchers note that about a third of Russia’s small businesses while working in the informal sector, and bring it to the surface will not decrease the tax burden and simplification of credit conditions. Reduces the number of processing facilities that is due to specifics of VAT administration. The same problem exists in companies providing services to big business. These situations also lead to the fact that part of the flow goes into the shadows.
In the period of international economic crisis of 2008-09, the state provided subsidies for anyone willing to open your small business. Almost all are open in this period, the company successfully working until now.
One of directions of stimulation of development of small businesses in recent years have become company towns. In Russia more than 150 actors, which can be attributed to the single-industry towns, and to terminate the activities of core enterprises to provide employment and mono only the full support of small business. 
Summing up, it should be noted that to date, the government shifted the burden of support of small business in the regions, while not having the redistribution of tax revenues. This imbalance hinders the rapid development of small business, especially in those industries which depend on increase in labor productivity in Russia. While the share of small business in Russia is not more than 20% of GDP, despite the fact that in most European countries this figure exceeds 50%.
1. Ginzburg, A. I., Economic analysis for managers of small enterprises. – SPb.: Peter, 2007. – 224 p.
2. T. V. Bulatkin. Analysis of the current state and problems of small business in Russia // Economic studies No. 6. – 2011.
3. Y. V. Novikov. Problems of small and medium businesses. http://www.m-economy.ru/art.php?nArtId=408.