Korytin D. Legal regulation of economic activity of small and medium enterprises.

The work is devoted to a comprehensive theoretical and practical study of problems related to the legal regulation of economic activity of small and medium enterprises. In modern conditions, the definition of targets for the support and development of small business should be based on the need to combine the interests of both the state and small and medium enterprises, taking into account the state of the economy. The essence of the legal institute of small and medium enterprises as a form of legal organization of entrepreneurship in Ukraine and non-commercial economic activity is defined, the content of which is revealed through the structure of the mechanism of legal regulation interests. The features of the legal form of small and medium enterprises are proposed: 1) it can be applied to subjects of economic law of any organizational and legal form; 2) insignificant in number of employees and turnover of goods; limited among employees of small and medium enterprises the necessary qualifications for the proper provision of economic activity; 3) the leading place among all means of support is occupied by budgetary support of small and average enterprises by providing means from the corresponding budgets; 4) the existing regulation of internal economic relations, which are implemented in small and medium enterprises, allows to optimize the system of both these relations and management bodies through the independent choice of a simplified model of management organization; 5) is a universal form of activity of economic entities, which is most consistent with the coordination of interests of both private founders of enterprises and public states, which implements economic policy in the interests of the population of Ukraine. It is proposed to simultaneously with the adoption of laws and national program documents at the regional level to take priority economic and legal measures to effectively support small and medium enterprises that will create a proper business environment. The author emphasizes the need to introduce a legal mechanism for using the maximum number of financial instruments to support small and medium enterprises from both state and local budgets, partial reimbursement of interest rates on loans from local budgets, involvement of small and medium enterprises in investment projects. The results of research assume an important practical significance and can be used as a basis for improving national legislation on the regulation of relations which arise in the creation of small and medium-sized business enterprises, stimulating their development, as well as in law enforcement to streamline the legal status and activities of small and medium-sized enterprises, the use of contracts in public-private partnerships.