In the thesis work, the theoretical and methodical bases are examined and practical proposals on the development of organizational and legal principles of small and medium-sized business formation and functioning in the context of European integration are substantiated. The decision of the scientific and practical task, which is to justify the basic regularities of the development of small and medium business and the development of proposals concerning the improvement of their functioning on the basis of harmonization of economic processes carried out in the conditions of European integration and entry of Ukraine into the world community, is suggested.
The theoretical part analyzes approaches to the definition of the concept of “small and medium enterprises development” in domestic and foreign works of scientists, as well as in the current legislation. On the basis of the studied scientific material, author’s understanding of the organizational and legal principles of small and medium-sized business formation and functioning in the context of European integration is proposed.
The modern development and functioning, as well as organizational and legal regulation of small and medium business activity in the context of European integration, are analyzed. The peculiarities of the implementation of small and medium-sized business in the context of European integration are generalized, and there are analyzed the conditions under which changes in the national economy are implemented. It is emphasized that the basis of small and medium-sized business activity is an organizational and legal regulation, which acts as the engine of economic transformations in the state. A significant place in the research work is devoted to the analysis of regional programs for the development of small entrepreneurship as a tool of the public administration, there is marked the necessity for their regional unification.
The analysis shows that the enterprises of the sphere of small and medium-sized business could develop at the ensuring of the implementation of the following conditions: stable development of a monetary system that can provide the state; the formation of such a taxation system, through which enterprises will develop, and will not move into the shadow; stimulating the construction and operation of infrastructure facilities capable of ensuring the development of entrepreneurial structures; proper material-technical and financial support of economic entities by the state; ensuring protection of intellectual property rights of the enterprises of small and medium-sized businesses; formation of a simplified system of registration and regulation of entrepreneurial activity by the authorized public authorities; an effective legal protection of entrepreneurship and proper regulation of its activities in the legislation; the formation of a positive image of small and medium-sized enterprises in the society. While working on the research paper, a special emphasis is put on improving the state policy of small and medium-sized business development and support, since today the small and medium entrepreneurship is showing quite high results.
The directions for the realization of the state policy for the development and support of the sphere of small and medium-sized business on the basis of its organizational, legal, financial-credit, informational and euro integrational directions, which will give an opportunity to improve the efficiency of enterprise structures management, are determined. The dissertation substantiates the ways of improving the institutional support of small and medium business development.
It was revealed that at present in the sphere of entrepreneurship and, in particular, in the sector of small and medium-sized business there is no single body that would ensure the implementation of the state policy in the herein researched sphere. In addition, there is no clear interaction between the institutions that regulate the entrepreneurial activity in the state, which is a negative phenomenon. Therefore, the proposed mechanism for the implementation of institutional support for the development of small and medium-sized businesses is based on the development of a proposal regarding the development of banking and non-banking institutions and subjects of infrastructural support for the functioning of small and medium enterprises, the activities of the Agency for the development of small and medium entrepreneurship, the formation of a new personnel policy in institutions, called to regulate the activity of enterprises, and to improve the information and consulting support for the functioning of economic entities. Key words: small and medium-sized business, public administration, organizational and legal principles, state policy, European integration.
