RESEARCH OF ENTERPRISE ACTIVITY OF CITIZENS IN THE RUSSIAN FEDERATION: RESTRICTIONS AND POTENTIAL OPPORTUNITIES

At present, the development of small and medium businesses is becoming one of the priority directions of the state policy in Russia, particularly in the context of import substitution and renovation of the economy. The small business sector provides the creation of new jobs and, therefore, reduces the indicators of social unrest and unemployment. Thus, on the one hand, the state is interested in the development of small businesses, but on the other hand, currently there are no effective mechanisms to support small business and there are high tax rates on entrepreneurial activity. As a result of analysis of the development of small and medium businesses in Russia authors outline groups of factors affecting the entrepreneurial activity and describe the conditions for the development of small businesses. Based on the studies, problems and constraints of small and medium-sized businesses in Russia are presented. The study results allow us to determine ways to improve entrepreneurial activity of citizens in modern Russian conditions