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- Federal law «On the procurement of goods, works, services by certain types of legal entities» №223 FL
- Federal law «On the contract system in the field of procurement, of goods, works» № 44 FL
- Federal law «About electronic signature» № 325 FL
Its should be noted that the development of the digital economy affects the life of society and implementation of new norms of the law.
Summing up, one can raise the question of whether the digital economy can replace real real markets with virtual markets? The answer is definitely an unambiguous "no", because, for example, virtual purchases can be seen only after delivery, and if the customer does not like it, he must return it. Based on this, the type of trade is not very convenient.
References:
1. Development of the digital economy in the Russian Federation by the decree of the RF Government from 28.07.2017 1632 N-R approved the Program of "the Digital economy of the Russian Federation". This Program develops the main provisions Of the strategy for the development of the information society in the Russian Federation for 2017 - 2030, approved by presidential decree of may 9, 2017 N 203.
2. Federal law «On Organized Traiding» of 21.11.2011 № -325 FL
3. Federal law «On the procurement of goods, works, services by certain types of legal entities» №223 FL
4. Federal law «On the contract system in the field of procurement, of goods, works» № 44 FL
5. Federal law «About electronic signature» № 325 FL UDC 338
Ragimov M.A. master student 1 course Economic Faculty Scientific Adviser: Ubaydulaeva Sh. A. Teacher of English Language Dagestan State University Russia, Makhachkala PROBLEMS OF SMALL BUSINESS IN RUSSIA Abstract: problems of small business, ways and methods of overcoming them, problems of business growth.
Keywords: small business, organizations, enterprise, entrepreneur, interest rate development, loan, entrepreneurship.
Today, small business is an important sector in the economy, which largely determines the further development of the economy as a whole.
I will say briefly what a small business is - a set of micro-enterprises and small businesses. According to the law "on the development of small and medium-
sized enterprises"4 adopted by the state Duma of the Russian Federation in 2007, micro enterprises are recognized as companies with no more than 15 employees. Small enterprises - organizations with the number of employees from 16 to 100 people.
In developed countries, small business accounts for 60-70% of gross national product. 75-80% ofjobs are provided at such enterprises. In Russia, about 20%.
On May 10, 2018 in Russia was 6 943 150 small businesses, including micro and small enterprises and entrepreneurs. According to statistics, only 3.4% of small businesses in Russia live more than three years, the rest are closed earlier. The growth rate of the number of registered individual entrepreneurs in our country remains low — every year their number increases by 4%, while the number of entrepreneurs who have ceased their activities increases by 11%. According to the Federal tax service in April 2015 in USRIE5 registered 3.5 million. Individual entrepreneurs, and stopped their activities for all time 7.7 million people." This is a very sad indicator.
From the point of view of the state, the entrepreneur is called upon to ensure the realization of the goals and interests of a higher order (maintenance of employment, economic assistance, etc.).
The path of an entrepreneur in Russia is not so simple, although, however, nothing is easy, but here is a completely different situation. Before the" young " entrepreneur and the company grows a lot of barriers and barriers. The shortcomings of the government's economic program in Russia hamper the development of small enterprises. Mainly, it concerns the system of taxation that takes from small businesses the bulk of the profits and makes it impossible to develop. It is worth noting and competition. Wages in many regions are very low, and in Moscow itself it is difficult to provide the family with the necessary benefits for the average salary, not to mention the low, hence the increasing number of registered enterprises and entrepreneurs. Also does not allow to forget about itself a difficult political situation. About the imperfection of the banking system can be written for a long time, but the most important drawback and a serious barrier to the entrepreneur - the difficulty of obtaining a loan and its huge interest rate. It turns out that small business works for the state, paying taxes and banks, giving them all the profits. If we add here the lack of initial capital, it is safe to say that in Russia there is no small business and here " reign whales"6 of entrepreneurship. All this forces small business to work in the shadow sector7.
Another drawback is the lack of support from the state. The Committee for the support and development of small enterprises and entrepreneurship, which aims
4 Federal law of 24.07.2007 N 209-FZ (as amended on 29.12.2015) "On the development of small and medium-sized businesses in the Russian Federation" July 24, 2007 N 209-FZ.
5 USRIE - Unified state register of individual entrepreneurs.
6 "whales reign" - monopolization of the consumer market by large holdings and corporations.
7 The shadow sector is the implementation of entrepreneurial activity without official registration in state bodies, bypassing the legislation.
to promote the development of small business in Russia, is unable to solve the problems of small business.
It is necessary to have a purposeful policy of the state, and for a very long time. It should consist of the following aspects:
1. It is necessary to create a system of specialized institutions to ensure the development and implementation of state policy to support entrepreneurship;
2. Adopt legislation that supports small business, development and implementation of specific programs at the state level;
3. To establish tax benefits for the period of formation of a small enterprise, to remove taxes on investments and imported technologies, to introduce a differentiated approach to enterprises of different forms of activity;
4. Reduce the interest rate on loans and create special credit programs;
5. Ensure the safety and protection of entrepreneurs from criminal acts;
6. Create specialized infrastructure to support entrepreneurship, created with the participation of public and private capital - funds, credit and insurance institutions, business incubators, industrial zones and training, Advisory, information, leasing, service structures;
7. Provide the resource (production areas, land, equipment) and financial support (including budget allocations) necessary for the implementation of business support measures.
For comparison, we can cite an example from foreign practice, where up to 90% of enterprises are small businesses, and it is constantly emphasized that small businesses need to be supported at the state level. This support comes in various forms, such as:
• Provision of tax benefits;
• Provision of concessional lending;
• Establishment of information technology Advisory centres;
• System of insurance of risks of production;
• Stimulating the production of the most promising products.
Russia has become a country with particularly high taxes. According to experts of the chamber of Commerce of the Russian Federation, the share of taxes and fees of Russia's GDP reaches 60%. While, for example, in France-44, Italy-39, Germany-38, UK-37, Japan-34, USA-30%.
Nevertheless, despite the seriousness of the above problems, small business in Russia should have prospects for serious development and I believe that the state should create favorable conditions in which small business can effectively achieve its goals - to minimize risk, maximize profits, have an effective impact not to increase the welfare of the people, the solution of socio-economic problems of the state and society.
References:
1. Federal law of 24.07.2007 N 209-FZ (as amended on 29.12.2015) "On the development of small and medium-sized businesses in the Russian Federation" July 24, 2007 N 209-FZ
2. Small business resource center / access mode: https://rcsme.ru/ru/statistics
3. Official site "News Agency of the Russian Imperial Union — order "Legitimist". (Small business in Russia: facts and figures.)/ Access mode: http://legitimist.ru
4. Basics of entrepreneurship/ Electronic resource/ access mode: http: //biz.mbdon.ru/book/3F. html
5. Kraev N.M. State regulation of business. Society and economy. - 2012. - №7
UDC: 336
Rashkuev Sh. T. 1 course Faculty of Economics Dagestan State University Russia, Republic of Dagestan, Makhachkala METHODS OF STATE DEBT MANAGEMENT Abstract: The paper states that using such tool of covering budget expenditure as public debt requires good governance and effective control from the state that involves development of a range of instruments, methods and mechanisms and passing relevant legislation while taking into account historical conditions. The paper presents the classification and analysis of existing methods of public debt management and their special features. The author argues that the choice of a method is directly driven by the structure and composition of debt instruments that form debt portfolio at government level. Using the methods of public debt management promotes development of an efficient debt policy by reducing public debt and optimizing debt service costs.
Key words: budget deficit, state spending, state debt, state debt management, methods of state debt management, restructuring.
The problem of a high level of public debt is currently acute not only in our country, but also abroad. The protracted transformation of the Russian economy has not yet allowed at the national level to define a holistic balanced concept of fiscal and budgetary policy in the medium and especially long term [3, p. 60]. Constantly growing budget expenditures do not correspond to the rate of growth of income, which inevitably leads to the formation of a budget deficit at both the federal and regional levels. In addition, the reason for the deficit of regional and municipal budgets is also the assignment of additional functions to subfederal and municipal bodies, which, as a rule, are not accompanied by the transfer of relevant income sources [4, p. 3 2]. In this case, the main and perhaps the only way to finance the budget deficit is government debt. The state debt can be considered as relations arising from the attraction and use of additional centralized funds of the state, i.e.
