Small business of the Russian Federation in the conditions of the crisis: instruments for support and development

The article discusses the system of measures of state support and financial regulation of small business in a crisis. Small business organizations that have been most affected by the imposition of sanctions have been selected as the object of the study. The paper examines the effect of the use of state support tools for small and medium-sized businesses (SMEs) by the Government of the Russian Federation, the Central Bank of the Russian Federation and the SME Corporation Institute.

The systematization of instruments, including financial and non-monetary forms, was carried out in the work. Financial measures include: concessional lending, including for investment purposes; credit holidays for 73 types of economic activity; debt restructuring; no commission in the Fast Payment System (FPS); reduction of commission for acquiring. As non-financial allocated: suspension of tax audits; change (postponement to a later time) of the deadlines for paying taxes and submitting reports; simplification of rules in the field of public procurement and assistance for contractors; mitigation of the administrative burden on business, the "umbrella" guarantee mechanism; zero VAT for tourism business. The conclusion is made about the significant dependence of business entities, in particular SMEs, on comprehensive measures of state support in the face of sanctions pressure.