Snegiryova T.K.

Purpose. The study of the characteristics and main components of the risk of investment activities in the region. Methods. The article used General scientific methods and approaches to the analysis of capital investments, selected the most effective tools of analysis of their dynamics, the fluctuations estimation of the ranks of the main investment risks factors. Scientific novelty. Estimation of fixed capital investment, various structures investments, identifies changes in the ranks of components of investment risk in the region. Results. Proposed the key directions of the increase of investment appeal of the region while lowering the risk level.

Purpose. To identify the main trends, priority areas and sectoral focus of small and medium-sized businesses in the region and the development of the main directions of socio-economic support in the implementation of anti-crisis measures. Methods. The author used methods of economic and statistical analysis of the main indicators of the state and development of small and medium business in the region, as well as expert assessments in identifying the main directions of socio-economic support of this sphere. Results. The article analyzes the dynamics of the main indicators of the development of medium, small and micro enterprises in the region in the period from 2010 to 2013: number of medium, small and micro enterprises, changing the speed, the sectoral structure of business; identifies the main subjects providing the growth of speed and the main areas of activity. Scientific novelty. The author proposed additional measures to support the development of this sector of the regional economy, focusing on the instruments of social and economic orientation.

Purpose. Analysis and systematization of the major tax incentives for individuals, and assessment of their impact on labour activity management. Methods. In the research the author used general scientific approaches based on systems analysis of legal acts, as well as methods of expert assessment of the tax deductions efficiency and the main reasons of their low impact on stimulating labour and entrepreneurial activity. Scientific novelty. The basic vector of stimulating tax deductions on individual income tax is revealed, the degree of their effectiveness as a motivating factor of labour activity is estimated and recommendations for increasing the role of tax motivation in the entrepreneurial activity management of the region are developed. Results. The system of measures to improve tax tools efficiency in the field of motivation and activity of the population, to accelerate import substitution processes and enhance economic growth of the region through the internal growth reserves.

Purpose. Analysis of motivating and stimulating role of allowances for social off-budget foundations for small business development in Vladimir region. Methods. The author conducted a system-based analysis of regulatory legal acts and statistical analysis for consideration of financial flows on part of sole proprietors to off-budget foundations. Scientific novelty. The author evaluated influence of allowances for social off-budget foundations for small business development in the region, developed recommendations for buildup of motivating and stimulating compound. Results. The author proposed certain measures for socialization of sole proprietors activity using additional tools, developed certain directions small and middle management development, specified growth poles in various branches, gave recommendations to power bodies for stimulating entrepreneurship both fiscal and non-tax methods.