Problems of financing small businesses in Ukraine

Анотація

Introduction. The development of small entrepreneurship is a very important factor for the entire economy of the country, therefore the state plays an important role in stimulating its development. State support for small businesses involves the provision of various subsidies, loans, the creation of national funds, the provision of tax discounts and benefits, the use of foreign aid, and support for the development of the insurance market. In the conditions of the financial and economic crisis, and later in the conditions of the war in Ukraine, the business environment significantly deteriorated, and the development of small businesses slowed down. The purpose of the paper is to study the problems of financing small business entities in Ukraine and develop separate recommendations for their solution. Results. As a result of the conducted research, the role and peculiarities of functioning of small business in Ukraine were analyzed. The share of small business entities among active business entities in Ukraine in the period 2017-2021 was determined. It has been studied that the main number of small business entities in types of economic activity is occupied by wholesale and retail trade. A comparative analysis of indicators of small business development was carried out, namely a parallel between the number of small enterprises and FOP per 10,000 population. The dynamics of the indicators of the liability structure of small business entities in the period 2017-2021 were analyzed, with the help of which the relative indicators of the financial stability of small businesses were calculated. Conclusion. As a conclusion, the criteria that suspend the development of small business in modern conditions are determined.

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