Authors: Mamyrbekova Dinara, Kazakh American Free University, Kazakhstan
Akman Shyngys, Kazakh American Free University, Kazakhstan
Ishkinina Gyuzel, Kazakh American Free University, Kazakhstan
Today Kazakhstan is acknowledged as more than 120 states, almost
with all diplomatic relations are established. Kazakhstan entered in July, 1992
the International Monetary Fund and the World Bank, Kazakhstan participates in
activities of OSCE, the UN, UNESCO, etc. Promoted formation of modern
Kazakhstan intensive development of the sphere of a small and average
entrepreneurship which is base of economic and social and economic stability of
society and in estimates of various analytical agencies shall occupy at least
40-50% in national economy, so, for example, in Great Britain the share of
medium and small business in economy of the United Kingdom occupies at least
64%, in Germany – 58%, and in Holland – about 51,5%. Unfortunately, it is necessary
to admit the fact that the share of small and medium business in RK economy
didn't reach desirable indicators yet, however, this process is rather dynamic,
the country leaders in every possible way promote an intensification of these
processes, including by the organization of consulting, consulting services on
a grant basis, by financing, joint financing and subsidizing of some projects
on development of small and medium business in particular connected with
development of the priority directions of national economy and so forth.
Recently the entrepreneurship of Kazakhstan was characterized by unstable
dynamics of growth of number of the entities and the workers occupied in them.
Industry and regional structure are irrational. Business criminalization amplifies.
Attempts of management of formation of an entrepreneurship often have incidental
and unscientific character. The cash system of protection of the entrepreneur
and his property from encroachments isn't fulfilled. A number of the problems
connected with development of an entrepreneurship in general in the country is
solved. There is a concept on an authorization system. The program of
industrial and innovative development, industry programs are created. Some
other the programs connected with such important issues as financing on
favorable terms of real production sectors which operator is the fund
"Lady": with rendering free consulting services which operators are
public organizations the consulting companies the correct solution – a national
economy rate on work performance improvement, that is process in general quite
good is found. However, today there is a problem connected with influence of
financial and industrial groups on the legislation. The law plays advantage of
large lobbies, and representatives of small and medium business – heads of
public associations which professionally are engaged more than ten years in it,
in Parliament of the Republic of Kazakhstan - No. The opinion of small business
in working groups is practically not considered. The reasons of it not only in
limitation of the financial resources allocated for support of business
activity, poor development of market infrastructure but also that in time
consecutive state strategy of support of an entrepreneurship wasn't developed.
Industry, regional priorities weren't revealed. The entrepreneurship wasn't
determined as "a pole of intensive growth" which it would be
necessary to influence to cause rough economic recovery. Besides, there was no
feedback with entrepreneurial structures. Monitoring of the happening
processes, their identification and the system analysis wasn't carried out. The
adequate statistics wasn't adjusted. It is available miscalculations of both
strategic, and tactical nature. Also a problem of a small entrepreneurship is
not the correct business management, decision makings, personnel policy. Any
kind of an entrepreneurship requires quite flexible management and fixed search
of new decisions, technologies and the markets. One of the main problems which
the owner of the small entity faces is enhancement of small business at all
stages of its development. One of the main shortcomings of many small
enterprises is lack of accurate planning of financial performance. Enhancement
of small business also shall affect personnel policy. If at an initial stage of
development of the entity it is possible to hire workers, having told about
your business by the acquaintance, then in the course of expansion of small
business it is necessary to address to recruitment agency or to place
announcements on the Internet of search of "labor power". One of the
most important stages of enhancement of small business is distribution of
powers. The owner of small enterprise can't physically solve all problems which
arise in case of enterprise management. The unique right direction of
development of the entity is fixed enhancement of small business and use of new
technologies, as in case of production, or provision of services, and in case
of enterprise management.
According to the Law RK "About the State Support of a Small
Entrepreneurship" one of the main directions of the state support of small
and medium business is establishment of a legal regime of preference for
subjects of the small and average entrepreneurship including the preferential
tax treatment and payments of customs duties. For the purpose of gradual and
consecutive involvement of subjects of a small and average entrepreneurship in
the sphere of legal economy at the initial stage reduction of level of the
taxation within the current legislation, including regulation of cost of
patents and licenses is necessary. Particularly important tax incentives for
the organizations providing general terms of functioning and development of
small and medium business including assistance of own business to the
organization, providing with information in the field of marketing, engineering
and management become. Implementation of the mixed form of small and large business
– a franchizing – to the sphere of small and medium business shall be promoted
by an exemption of the value added tax of services in assistance in the organization
of business for agreements of a franchizing. Forming of customs policy,
favorable for subjects of small and medium business, is inseparably linked with
the solution of questions in the sphere of the taxation that determines its
integrated approach. As a matter of experience the countries with market
economy prevalence of general economic interests over fiscal shall become the
basic principle of creation of fair and reasonable system of the taxation of
subjects of small and medium business. One of key forms of enhancement of the
mechanism of the state support of a small and average entrepreneurship is
implementation in economy of new forms of production organization and the
services capable to replace effectively former and which shall become a basis
for forming of middle class. Experience of the countries with developed economy
demonstrates that the state support of small and medium business is provided
not only through assistance in the solution of specific problems of
registration, the taxation of crediting and other questions of activities, but
also through regulation in a legislative order of social and legal and economic
aspects of activity of representatives of the separate social groups constituting
the base of middle class. It is possible to allocate two groups of the reasons
constraining development of small and medium business.
The first are the reasons of general economic nature pledged in
economic policy of the state, the second – private, mainly organizational
nature.
The main complexity in the analysis of our economic policy is
connected with the fact that the concept of development of the market relations
initially wasn't accurately determined. The world practice demonstrates that in
development of the market relations two tendencies are possible: forming of the
controlled market or spontaneous, having speculative character.
Lack of a clear understanding of these two tendencies and
orientation to an exception of the state of system of economic regulation led
to the fact that in Kazakhstan formation of the market relations went by the
second option. When compare the controlled market and spontaneous, mean, first
of all moral, ethical aspect. But it isn't enough, each of them has the economic
basis. Feature of the spontaneous market is functioning mainly in the sphere of
the address, but not in the sphere of production of goods. The fact that only
an insignificant part of the population whereas the majority of the population
– low purchasing power has the big income is inherent in this type of the
market. One of the reasons that in Kazakhstan deformed market type is created
should consider noncritical judgment of experience of the western countries and
its unreasoned transferring to domestic practice. Experience of the western
countries demonstrates that one of the purposes of entering of "shock
therapy" is the need to open the bottlenecks constraining development of
economy where the entrepreneur without delay directs. Arranging the corresponding
productions (it is frequent with the state support), the entrepreneurial sphere
"embroiders blood clots" in economy and in short terms removes it
from crisis. Feature of the controlled market is, first, availability of
conditions for free investment of means to various spheres, and the sense of
state regulation consists not in impact on a price system, and in forming of
optimum proportions. Secondly, such market requires the perfect mechanism of
regulation of the sales demand, i.e. forming of the raised income, and,
therefore, and higher purchasing power at the majority of the population, as
acts as a driving force of production. From this the second reason constraining
development of a production entrepreneurship - decrease in the sales demand and
folding of the domestic consumer market follows. The majority of the population
in Kazakhstan constitute the third class – with the small sales demand which
determines the level of requirements for which production shall be guided and
work. Thus, a restraining factor of development of an industrial entrepreneurship
is narrowing of the domestic consumer market. It is caused by the process of
reducing general solvency of the population purchasing more and more notable
nature. On the other hand, owing to fixed increase in prices the share of expenses
on acquisition of food products increases, demand for manufactured goods is
reduced. Aggravates an expense reduction tendency on nonfoods fixed rise in
price housing and utilities.
The third reason of cardinal nature braking an entrepreneurship is
connected with the existing system of the taxation. According to survey
conducted it is general the Kazakhstan center of studying of public opinion,
86,2% of heads of the entities as the main reason which is negatively
influencing an economic situation of the entities called imperfection of taxes
and their high level. Tax policy of the state in relation to a small
entrepreneurship more carries the fiscal, but not stimulating nature. It
provides interest to be engaged in any kind of activities, only not entrepreneurial.
Its main shortcomings consist, first, in excessively high level of taxes. They
don't stimulate increase in production that in the conditions of its fall is necessary.
Secondly, the taxation system is unstable, often changes. Besides a number of
tax laws don't carry direct action, and are supplemented with a set of bylaws,
as a rule, of the laws which are late and quite often changing the purpose.
Thirdly, plurality of taxes in which the entrepreneur just loses reference
points. For these reasons in production of specific goods it became
unprofitable to be engaged. It is quite obvious that so far in the country
there will be enrichment sources out of the sphere of production giving huge
profits on the invested capital, investments into national production won't be.
Thus, the importance of work which is recognized the unique source wealth is
undermined. It is obvious that in modern conditions of transition state of
society and a transitional economy in Kazakhstan the harmonious system of
measures of public and state support of an entrepreneurship at all levels of
management is necessary: federal, regional, local, based on the analytical
methods of knowledge and management connected, of course, with considerable
costs for scientific, information and analytical ensuring program and project developments.
So far in the country formally there was developed infrastructure of support of
an entrepreneurship which theoretically shall create more favorable conditions
for forming and development of private firms and to promote economic growth,
however results of this strategy are far from expected.
The main problem consists in lack of growth trends in response to
actions of the state bodies stimulating and supporting an entrepreneurship. It
is noted by many economists. During the analysis of the realized and planned
programs of support of a small entrepreneurship of various level inconsistency
of stated purposes and the used means, insufficient clearness of identification
criteria come to light.
The main directions of overcoming problems of small business in RK -
the following:
- creation of legal and organizational conditions for growth of
business activity of small enterprises;
- implementation of economic policy, including scientific and
technical, innovative, investment, price;
- implementation of tax and credit and financial policy for ensuring
effective development of small business;
- rendering to small enterprises assistance in implementation of
foreign economic activity;
- application in relation to small enterprises of special measures
of support taking into account features of each industry and the region,
separate groups of entrepreneurs and types of activity: encouragement of
crafts, seasonal works, collective and family forms of the organization of
activities;
- simplification of an order of registration and forms of the
reporting, reducing the list of the licensed types of activity.
- expense reduction on social insurance. Assistance to development
of a small entrepreneurship is intended to provide implementation of the
purposes of state policy of regulation, namely:
1) maintenance of employment, social and economic stability, growth
of a general welfare of the population;
2) intensification of investment processes;
3) stimulation of innovations by financing of new product
developments.
Enhancement of small business also shall raise many questions. This
enhancement of tax, personnel, investment and financial and administrative
policy. The solution of a complex of these problems will promote development of
MSB in Kazakhstan.
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