Elena Vlasova

The advantage and novelty of innovation development of economy is based on tax regulation of small and medium business, which in turn is the basis for the efficient functioning of the economy. The priority role plays a regulatory function of taxation, because it stimulates economic development.

The paper deals with characteristics of financial risk structure; its classification by characteristics of formation; influence of financial risk on economic development. The authors propose the scheme of evaluation of the impact of financial risks on the economic development of the Russian business enterprise.