Abstract

The Sustainable Development Goals remain relevant in times of crisis, especially such goals as eradicating poverty, inequality, ensuring economic growth, developing innovation and infrastructure. Achieving these goals is where small and medium-sized enterprises can play a key role. An analysis of the EU countries’ experience in the application of entrepreneurship support measures is of particular interest for the prompt adjustment of the Russian SME support policy, since they take into account not only short-term political and economic needs, but are aimed at achieving a long-term result - sustainable development. The scientific novelty of the study lies in the analysis of the best foreign SME support practices in terms of achieving certain indicators of the UN Sustainable Development Goals (SDGs). The purpose of the work is to generalize the experience of SME support in the EU in connection with the implementation of sustainable development goals. For this, the following tasks have been set: establishing links between the SME activities and the implementation of the SDGs; analysis of support for various target groups of entrepreneurs in the context of achieving SDGs 8, 9 in the EU; analysis of anti-crisis support measures in the context of achieving SDGs 8, 9 in the EU. General scientific methods are applied - generalizations, comparisons, synthesis, inductive approach. The following conclusions and results were obtained in the study: SMEs contribute greatly to value creation, development and use of innovations, promoting employment, and they are most consistent with SDGs 8, 9; the main support measures include traditional loans and guarantees, subsidies, public procurement, tax incentives, as well as digital platforms, improving the digital skills of the population, financing scientific research; support for vulnerable groups of entrepreneurs is carried out through the promotion of entrepreneurship, the development of entrepreneurial skills and culture, information and advisory support, access to financing, development of entrepreneur networks and improvement of labor legislation; development of assistive technology to access support measures; provision of premises for doing business, coaching, mentoring. Among the recommendations for the Russian practice, it is necessary to note facilitating the SME access to financial resources, promoting entrepreneurship, creating networks of entrepreneurs in areas with different specifics, training entrepreneurs and the public in digital technologies, and providing special benefits for doing business to vulnerable groups of the population. Research prospects: analysis of the Russian experience of SME support in conjunction with the SDGs and generalization of the most effective practices in order to form an effective policy. 

Abstract

By the "Main Directions of the Budget, Tax, and Customs Tariff Policy for 2021 and the planning period of 2022 and 2023", voluntary registration for foreign suppliers using the VAT office when carrying out any type of activity (sales to Russian buyers) is stated as part of the topical issues of taxation in the future. This issue was proposed by the business community and should be considered by the Government of the Russian Federation soon. In Appendix 2 (Tax Policy Measures by Types of Taxes) of the “Main Directions of the Budgetary, Tax, and Customs Tariff Policy for 2022 and the Planning Period of 2023 and 2024”, paragraph 5 of the subsection “Value Added Tax” is also devoted to the issue of changing the procedure for determining places of sale of works (services) for VAT purposes and voluntary registration for foreign suppliers using a VAT office, which states that a foreign supplier of works (services) will be able to pay VAT independently in the event of voluntary tax registration in the Russian Federation Federation. Thus, the relevance of the research topic was indicated in the Main Directions for two years in a row, in 2021 and 2022. The geopolitical changes taking place today only increase the relevance of this study, the purpose of which is to free from the formal barriers of the system of registration for VAT purposes of foreign companies providing electronic services to recipients in Russia, to attract as many foreign companies to taxation in the Russian Federation. The implementation of the results of this work can make the conditions for the work of foreign companies in Russia more attractive. The main tasks to be solved within the framework of the study are: to analyze the foreign experience of paying VAT by foreign companies with an emphasis on the voluntariness of registration and online interaction with tax authorities and; to analyze the current tax legislation of Russia in terms of paying VAT by foreign companies, including the issue of applying the institution of tax agents; prepare proposals for improving the tax legislation in Russia, including amendments to certain articles of Chapter 21 of the Tax Code of the Russian Federation. The subject of the study is the procedure for indirect taxation of foreign companies in Russia using the VAT office. The method or methodology of research is a combination of general scientific and special methods of cognition, namely, system analysis, the method of analogy, the general logical method of generalization, comparative legal, structural, and functional analysis. The sources of information are research materials of Russian and foreign scientists, legislative bases, websites of tax authorities of the countries of the world, mass media, and other sources. The main applied result of the research is the answer to the question of the advisability or not of the introduction of voluntary registration of foreign suppliers using the VAT office in the implementation of activities in Russia (sales to Russian buyers), which is specified in the "Guidelines for the budget, tax, and customs tariff policy for 2021 and the planning period of 2022 and 2023" (Guidelines). In addition to the above main applied result, the applied results of the study will be proposals for improving the payment of VAT in Russia by foreign companies. The scientific novelty of the main applied result is due to the novelty of the question itself about the advisability of introducing voluntary registration within the framework of the Guidelines. The scientific novelty of other applied results is due to the analysis of the current tax legislation of Russia, and foreign experience, on the topic of the study for 2021, and 2022, initiatives in 2023. As a result of the analysis of foreign experience, the following conclusions were drawn in the world, voluntary registration for the purpose of paying VAT of foreign suppliers, and not always through personal accounts or special services similar to the VAT office on the websites of tax services. Voluntary registration is not limited to e-services, but also, for example, includes low-value goods. As a recommendation, it seems appropriate to allow voluntary registration for VAT purposes for foreign companies in Russia. In the future, this work can become a starting point for studying the issues of changing approaches to taxation, and administration of income of foreign companies in Russia, including direct taxation.

Abstract

The current frequency of crises and the increasing risks to the sustainable development of regions around the world create a need for significant research on this issue. The relevance of the proposed work lies in the high degree of importance of the concept of sustainable development for Russia and the entire world community. The scientific novelty of the study lies in the presentation of the most detailed analysis of current foreign studies on the impact of crisis phenomena on the sustainable development of regions - at the same time, various crises are considered, including the global financial crisis of 2008, the COVID19 pandemic, as well as natural disasters, humanitarian disasters, etc. In addition, a wide range of aspects of sustainable development are presented, which are subject to the influence of crisis phenomena. The purpose of this literature review is to present a wide range of approaches to managing risks to the sustainable development of regions caused by crisis phenomena. At the same time, the tasks set are to study the very concept of a crisis, analyze the theoretical approaches of schools of regional development, study aspects of sustainable development, as well as identify the impact of crisis phenomena on the sustainable development of regions and present sustainable regional strategies to combat crisis phenomena. The main research method is literature analysis. Based on the results of the work, it was concluded that in foreign literature the impact of crises on regional sustainable development is considered from different perspectives. When analyzing one specific case, it is important to take into account the following variables: the scale of the crisis (local, global), the nature of the crisis (economic, political, environmental, social), the resilience of the region to the crisis, cultural and historical factors, social capital. Sustainable regional development is one of the processes that are affected by the crisis associated with the environmental, social, economic and even political component.