Забезпечення розвитку малого підприємництва в умовах трансформації національної економіки України

Abstract

У дисертації поглиблено концептуальні засади забезпечення розвитку малого підприємництва в умовах трансформаційної економіки, визначено узгодженість дій держави та бізнесу в цьому напрямі на прикладі України та країн Європейського Союзу. Здійснено кластеризацію регіонів України за рівнем державної підтримки розвитку малого бізнесу та сформульовано регіональні пріоритети державних програм підтримки. Досліджено відповідність діяльності держави міжнародним стандартам підтримки малого бізнесу. Проаналізовано комплаєнс між рівнями податкового тиску та регуляторного втручання держави в діяльність малого бізнесу та їх внеском у розвиток національної економіки. Здійснено прогнозування сценаріїв перетворення існуючих можливостей розвитку малого бізнесу в сильні сторони з урахуванням ризиків трансформації національної економіки, доведено ефективність запропонованих форсайт-таргетів щодо підвищення якості державних реформ підтримки малого бізнесу.

The conceptual principles of ensuring the development of micro-entrepreneurship in the conditions of the transformation of the national economy based on the use of bibliometric analysis tools to confirm the validity of the focus on information, logistics, institutional, institutionary, financial and credit support of the micro-entrepreneurship, as well as definitions for each the main risks and ways to level them, new opportunities and ways to implement them, due to the specifics of the transformation period of the economy of Ukraine. The coordination of actions of the state and business in ensuring the development of micro-entrepreneurship is studied on the basis of calculation of integrated in-dices, which assess the contribution of the business sector to the development of micro-entrepreneurship and the role of the state in creating appropriate institutional conditions in the country. The EU countries and Ukraine were clustered according to the relevant indicators, the results of cluster analysis were interfered and a matrix of public-private partnership success in micro-entrepreneurship development was formed, which segments countries according to the level of synergy of state efforts (creating favorable conditions for micro-entrepreneurship development) and business (efficiency of transformation of created opportunities into strengths of the activity). Scientific principles of research of information support of micro-entrepreneurship in Ukraine by assessing the gap between de jure (effectiveness of state-created information services to support micro-entrepreneurship according to international rankings and relevant ministries and agencies) and de facto (level of satisfaction of micro-entrepreneurship from using state information services according to the results of the questionnaire) of the effectiveness of information support of micro-entrepreneurship has been improved. Regional priorities for the formation of state programs to support micro-entrepreneurship, based on the results of clustering of regions of Ukraine by the method of kaverages according to the level of branching of the created by the state infrastructure of supporting the development of micro-entrepreneurship, activity of public authorities and local governments to improve business culture and effectiveness of financial support by the state. An integrated assessment of the state's compliance with international standards of micro-entrepreneurship support based on the matrix of positioning of Ukraine in terms of efficiency and dynamics of legislative initiatives to comply with the principles of the Small Business Act, as well as comparison of domestic and European practice of using grants and guaranteed loans from international institutions. The hypotheses that small entrepreneurs in Ukraine in the early stages of the life cycle of their business have a significantly greater advantage in attracting resources from the budget or state extra-budgetary funds compared to business angels, bank loans, venture capital and crowdfunding are proved. The compliance between the levels of tax pressure and regulatory intervention of the state in the activities of small business (by absolute and relative parameters of the tax burden on micro-entrepreneurship, the quality of tax administration (by time and motivational effect)) and the corresponding contribution of micro-entrepreneurship to the national economy (by taxes paid, manufactured products, value added, number of employees, etc.) has been conducted. It has been substantiated that the main source of imbalance of interests of micro-entrepreneurship and the state in Ukraine is excessive tax pressure on micro-entrepreneurship and burdensome regulatory intervention of the state in the activities of micro-entrepreneurship. Scenarios for the transformation of existing opportunities for the development of micro-entrepreneurship into strengths have been forecast, taking into account the risks of transformation of the national economy. The pessimistic, realistic and two types of optimistic scenario have been created: the first – growth of competitive positions of micro-entrepreneurship of Ukraine in the domestic market, the second – in the European market. This allowed to outline the projection of the country's transition from a group of outsider countries to leading countries among European countries in terms of coordination of actions of the state and business in ensuring the development of micro-entrepreneurship.