1. STATE AND STRUCTURE OF SMALL AND MEDIUM-SIZED BUSINESS IN THE

The article deals with the current state of small and medium-sized business (SMB) in the Russian Federation. The authors carry out the analysis of the main problems and factors which impede the development of SMB, describe the system of state regulation of small and medium-sized enterprises in Russia. The solutions to the problems are based on the improvement of the mechanisms of resource provision and financial support to entrepreneurs, the reduction of their tax burden and facilitation of taxation procedures, the reduction of administrative barriers and ensuring access of small and medium enterprises to government orders and technological infrastructure. Key words: small and medium-sized business, state regulation, entrepreneurship support, taxation of small and medium-sized enterprises (SMEs), administrative barriers, problems of SMB development in the Russian Federation