Keyword: «entrepreneurship»

The article considered the main theoretical aspects of entrepreneurship, such as the essence, features and functions of entrepreneurship, forms and types of entrepreneurial activity, as well as the history of development. The article also shows the problems of entrepreneurship in Russia and ways to solve them.

The emergence of modern technologies in e-commerce has led to a change in the forms and methods of trading, the number of trading platforms is growing. Currently, the following segments have emerged on the electronic trading market of the Russian Federation – B2G, B2B, B2C, where small forms of entrepreneurship are beginning to take an increasingly active part. At the same time, public tenders have become either highly specialized or universal. Same time, the use of this system allows small businesses to more actively enter new markets, receive government orders, expand relationships with customers and establish connections. This provides a new impetus for the development of small business and find new niches in the face of a falling global economy and a pandemic.

The article analyzes the state of SMEs in the Russian Federation during the pandemic. The results of statistical studies describing the main problems of business development in Russia are presented, and possible measures of state support are considered. The international experience of using stimulating tools for the development of SMEs during the pandemic is studied.

The article presents an analysis of the number of tax crimes in the field of entrepreneurial activity. The structure of tax crimes and ways to avoid paying taxes are shown. The forecast of the number of tax crimes for the medium term is presented.

The article discusses financial risks and their impact on the financial security of an enterprise, which is an important component of economic security. Shows the impact of financial risks on the financial stability and stability of the enterprise in market conditions. The main tasks of financial risk management at the enterprise in order to ensure its economic security are presented.