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Entrepreneurship and its main features. Signs of entrepreneurial activity. What is entrepreneurial activity

Scientific research with an economic focus has long determined what should be called the main feature of entrepreneurial activity. Is this definition vital for IP owners? If you ask an ordinary entrepreneur what the signs of his activity are, he will name a lot of practical aspects, but will not say the exact definition of this concept. And he will be absolutely right. An entrepreneur must be able to work, produce and sell, invest and develop production, and let knowledge of theory by heart be inherent in scientists.
We suggest studying the topic from a practical perspective so that the entrepreneur, after reading this article, receives maximum benefit for his work.

The main feature of the work of an individual entrepreneur

Entrepreneurship is the ability to conduct business activities, engage in a process that generates profit. But at the plant, many thousands of people are also involved in such a process or part of a process, and they are not entrepreneurs. The reason for this is that they do not work independently, for themselves, they work for the owner or for a group of them. An entrepreneur carries out activities only independently, he determines what he will do, how much he will work, what profit he wants to receive per month, per year, whether he will invest money in development or immediately spend it on himself. Consequently, the main feature of entrepreneurial activity is independence of actions, decision-making and everything related to work.

In slightly different words, but preserving exactly this meaning, this definition is given in the Civil Code, in Article 2. Entrepreneurial activity has a number of other characteristics, according to this wording:

• the activity is carried out by the entrepreneur at his own peril and risk, that is, actions can lead to the collapse of the enterprise or at least to negative consequences;
• the work is aimed at regular, systematic profit generation;
• profit is generated from the sale or purchase of goods, services, property, and work;
• the activity has economic accounting of all transactions;
• all transactions are interconnected;
• in the process of activity, stable economic relationships are formed with sellers, buyers, agents and partners.

To perform all these functions, a businessman must be registered with the tax office as an individual entrepreneur. How to do this, and what pitfalls you may encounter, read in our other articles. It should be noted that entrepreneurial activity will be recognized as legal and competent only when it is carried out regularly and constantly. If a businessman is engaged in one-time transactions, then he cannot be called an entrepreneur. For example, having sold two houses in a year at the request of friends, a person does not become an entrepreneur. And if he opened his own real estate agency and put the business on stream, systematically making a profit, then we can say that he is engaged in entrepreneurial activity.

In connection with the above, we can reformulate our thesis and believe that the main feature of entrepreneurial activity is the regular, systematic receipt of profit as a result of an independently organized and produced production process.

The practical importance of knowing the signs of an entrepreneur’s activity

You have your own business, you are a registered individual entrepreneur, the types of activities correspond to those indicated in the classifier. And now you have read what should distinguish you from other market participants. Is everything listed here inherent in your enterprise? If you have found all the signs in your work, especially the main one, then you have a solid foundation for work. If something is missing, or some sign is not very pronounced, then you should work on it. All aspects of an entrepreneur's work must be present in your practical activities and must have their place in your development strategy. If not, add them in, these will be your new areas of activity that are useful to work on.

Selected aspects of entrepreneurial activity

Now let’s take a closer look at all of the above and additional signs of entrepreneurial activity.

1. The activity of an entrepreneur must be precisely economic, that is, participate in the general economic process of the country. This is the acquisition and sale of any goods, their production, provision of services, performance of work. If the activity does not meet these requirements, then it cannot be recognized as entrepreneurial, and it is subject to some other taxation system, but not the one that applies to entrepreneurs.
2. An individual entrepreneur, whose activities are permitted by law, carries out work only on his own behalf. If he sells a product, saying chairs from the Ivanovo Furniture Plant, then he is not an entrepreneur, but a sales agent working at this plant. If he is engaged in entrepreneurial activity, he must say - chairs from the individual entrepreneur Petrov, produced at the Ivanovo Furniture Factory. This language should be used in commercial proposals, advertising, reports and other documents. All goods that an individual entrepreneur sells must appear as the goods of an entrepreneur, and this entrepreneur is responsible for it, they will bring defects to it, he must provide after-sales service.
3. The entrepreneur makes all transactions at his own risk, with the exception of insured transactions. No one is responsible for the negative consequences of transactions except the entrepreneur himself. In the event of litigation, only the entrepreneur bears full financial and legal responsibility for losses incurred or harm caused that arose as a result of transactions. The worst thing that can happen due to such liability is the complete bankruptcy of the individual entrepreneur, but not in the legal sense of this term. Legally, the entrepreneur is liable for all losses with personal property.
4. The activities of an entrepreneur are always aimed at making a profit. If he takes steps that do not bring profit, then he ceases to be an entrepreneur. As a result, he faces ruin, and he will absolutely have to liquidate his individual entrepreneur by paying off his debts. And if an entrepreneur quite consciously distributes goods without making a profit, then this can be called charity, philanthropy, humanitarian aid, but not entrepreneurship.
5. An individual entrepreneur must be registered with the tax office. If he has not been registered, therefore, in the process of concluding transactions he has no right to be called an individual entrepreneur. If a partner enters into a transaction with an unregistered entrepreneur, then he will pay tax on the transaction with a private person, and this is much more than with an individual entrepreneur. The partner will be obliged to conclude an agreement with such a negligent entrepreneur on the provision of services, performance of work, etc., and after receiving his salary, pay tax and make contributions to all funds. Respectable companies try not to cooperate with such persons due to the high cost of such relationships.

Rights and capacity of an entrepreneur

Entrepreneurial activity, which we are trying to define in this article, has another interesting feature - the legal capacity of a citizen. Entrepreneurial activity can be carried out by a person who has legal capacity and capacity.

Legal capacity is a person’s ability to have rights and bear certain responsibilities. As a rule, all citizens have rights in society, with the exception of those convicted and deprived of liberty. Incapacitated and sick citizens also have certain rights. Citizens of any gender, nationality, age, religion and other characteristics can have rights. These rights also include the right to conduct business activities. This means that almost any free person in society can open an individual entrepreneur and conduct independent work.

Along with rights, a number of responsibilities immediately arise, which are also enshrined in the law and in many administrative acts. An entrepreneur has financial responsibilities to the state in the form of paying taxes, to employees - in the form of creating comfortable working conditions and paying salaries, to suppliers - in complying with contractual obligations, and many others. All these responsibilities are regulated by the state. That is why it is important to know whether a person is legally capable in order to be able to ask him for his obligations.

It is important for an entrepreneur to know that he has a number of rights and to always use this knowledge. These are the rights:

• conduct activities in one’s own name, because a name is the first and inalienable right of any person. It is this that becomes the subject of proceedings in cases of plagiarism; its inviolability is regulated by copyright law. The name can be changed by a person, but the entrepreneur is then obliged to change all his documents, that is, make changes to them regarding the name. Such documents include not only a passport and driver’s license, but also an individual entrepreneur registration document, all certificates and licenses, permits and contracts, etc.;
• the entrepreneur has the right to choose his place of residence and place of conduct of his business;
• he can own property, make transactions with it, transfer and bequeath it;
• has the right to engage in any business activity of his choice, not prohibited by law;
• the right to create other legal entities;
• the right to work in any other enterprise as an employee.

No one can be deprived of these rights, even if he expresses such a desire voluntarily. Only a court can limit a person’s rights if a crime has been committed.

Organizational and legal forms of entrepreneurial activity

By entrepreneurial activity, speaking about its forms, we mean commercial activity of any kind. Each form has its own characteristics and definition. So, business activity can be conducted as:
— individual enterprise;
— a legal entity with commercial and non-commercial activities;
- partnership - partnership;
- general partnership;
- partnership of faith;
— business company - LLC, OJSC, CJSC, company with additional liability;
- corporation;
- production cooperative;
- state enterprises.

Let us note once again that all of these organizational and legal forms of entrepreneurial activity relate to the general concept of entrepreneurship, among them there are individual entrepreneurs. If you want to use terms correctly, then there is no need to confuse the two names.
So, you now know the signs that should be characteristic of your enterprise, what rights you have in connection with this. Now is the time to actively use them in accordance with the law.

E. Shchugoreva

The following video will tell you about some signs of entrepreneurial activity that were not mentioned in the text of this article, about the specific experience of creating and developing an individual enterprise:

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In a market economy, an important condition for an enterprise to achieve success and a condition for its development are entrepreneurship (business) and the entrepreneurial style of activity.

The development of entrepreneurship is closely related to the environment, which presupposes a certain economic, socio-cultural, technological, organizational, technical, and geographical situation.

The economic situation determines the presence of effective demand and the possibility of purchasing certain types of goods. It also includes the labor market, availability of jobs, surplus or shortage of labor. This also includes the availability and accessibility of funds.

The economic situation is influenced by the political situation. To a certain extent, the way an economy is managed is a result of the political goals and objectives of the government in power.

Entrepreneurship operates and develops within the appropriate legal environment. The system of tax regulations and laws has a significant impact on business development.

The technological environment reflects the level of scientific and technological development, which affects entrepreneurship through production automation, improvement of technological processes, and chemicalization.

The organizational and technical environment is characterized by the presence of business infrastructure (banks, legal, auditing firms, advertising agencies, transport, insurance companies, etc.). The physical or geographic environment includes a set of natural conditions that influence the location of enterprises.

Macroenvironment - economic, legal, political, socio-cultural, technological, physical (or geographical) conditions of activity that create the prerequisites for the development of entrepreneurship.

Before starting his business, an entrepreneur must have a sufficient understanding of the environment, or the general climate of entrepreneurship, inquire about the conditions and opportunities for investing money in various industries or regions, having previously studied the state of the market, i.e. supply and demand, in each of the industries that attract it and in each of the regions of interest.

Every entrepreneur must find himself in economic space - time, find his economic niche, as well as the time and place of organizing his enterprise.

Entrepreneurship is the search for new areas of rationalization and profitable investment of resources, the implementation of new combinations in production, movement into new markets, and the creation of new products. It is aimed at generating profits above the average level by most fully satisfying needs based on achievement - success and leadership in a particular area of ​​economic activity in the creation of new products and technology, in production, marketing, provision of services or other areas of activity.

An integral part of entrepreneurship is foresight, informed risk-taking and strategic management. Because of this, entrepreneurship becomes an active factor in the development of production.

Business and entrepreneurship is not just a field of activity, but also a special way of life and thinking. Business ability is a kind of talent. In addition, you must have determination, because an entrepreneur often risks all his capital.

The desire to become an entrepreneur has reasons, the main ones being the hope for personal independence (i.e. not having a “boss” over you), to achieve high incomes in new, non-traditional market niches, and to do what you love.

The concept of “entrepreneurship” in the encyclopedic dictionary of an entrepreneur is interpreted with the following definition.

Entrepreneurship(from the English entreprise) - initiative independent activity of citizens aimed at generating profit or personal income, carried out on their own behalf, under their own property responsibility or on behalf and under the legal responsibility of a legal entity. An entrepreneur can carry out any type of business activity not prohibited by law, including commercial intermediation, trade and purchasing, consulting and other activities, as well as transactions with securities, etc.

An entrepreneur in his activities is called upon to provide the necessary combination or the necessary combination of personal benefit with public benefit in order to obtain profit, which is required primarily for further investment in business activities, as well as to meet the social needs of the entrepreneur himself and pay taxes.

The most important features of entrepreneurship include:

· autonomy and independence of economic entities. Any entrepreneur is free to make a decision on this or that issue, naturally, within the framework of legal norms;

· economic interest. The main goal of entrepreneurship is to obtain the maximum possible profit. At the same time, by pursuing his purely personal interests of obtaining a high income, the entrepreneur also contributes to the achievement of public interest;

· economic risk and responsibility. Even with the most accurate calculations, risk uncertainty remains.

The listed most important signs of entrepreneurship are interconnected and act simultaneously.

An integral part of entrepreneurship is foresight and strategic management. Because of this, entrepreneurship becomes an active factor in the development of production.

Entrepreneurship as a special type of activity presupposes that the subjects of this activity have a certain way of thinking, a special style of economic behavior. This is manifested in a creative attitude to business, free expression of initiative, constant desire for innovation, search for unconventional solutions, and expansion of the scope of activities.

The main character in this matter is the entrepreneur himself. Possessing independence, he takes personal responsibility for the results of his activities. Interest, combined with responsibility, forces an entrepreneur to work in a tough regime.

The ability to make non-standard decisions and a creative approach to assessing a situation have always been highly valued in the business world. Looking for a client, money, currency, materials, transport, premises, contracts, connections, the right people, documents, workarounds is the inevitable lot of an entrepreneur.

To become an entrepreneur, it is not enough to own a certain amount of money or means of production: they must be properly managed so that they can bring in new money and profit. Only those who know how can be an entrepreneur. And he who knows how is, first of all, knowledgeable. Entrepreneurship must be learned, not only at first, but constantly.

The figure of the entrepreneur is one of the central ones in a market economy. It is with his activities that the progress of modern society and the dynamism of the economic system are primarily associated. An entrepreneur in general, and even more so an entrepreneur-owner, has a greater degree of freedom in making effective organizational and economic decisions, the implementation of which is carried out, as a rule, on the verge of reasonable risk. Caring about improving his personal well-being and, what is especially important to emphasize, bearing property responsibility for the result of production, he cannot afford to work ineffectively. As a result of this, as free enterprise develops, not only private, but also social production becomes the most rational and saving.

According to the legislation of the Republic of Belarus, an entrepreneur or business entity can be citizens of the country recognized as legally capable in the manner prescribed by law (not limited in legal capacity). Citizens of foreign states and stateless persons can act as entrepreneurs within the powers established by law.

Along with individual and private enterprises, collective entrepreneurship is allowed. The role of collective entrepreneurs (partners) are associations of citizens using both their own and legally acquired property.

The official status of an entrepreneur is acquired through his state registration either as a participant in individual entrepreneurship (without the use of hired labor) or as an enterprise (with the involvement of hired labor). An entrepreneur can act both as an individual and as a legal entity.

Legislation on entrepreneurship provides for the possibility of carrying out entrepreneurial activities using means of production, property, and valuables both by their owner himself and by another entity managing his property with the right of economic management granted by the owner.

Entrepreneurial style. In modern conditions, one of the decisive factors for the success or failure of an activity is the increasing instability of the enterprise’s external environment: events are becoming more and more unusual and cannot be recognized on the basis of past experience; The frequency of occurrence of unexpected events, sudden changes, and their unpredictability increases. In such conditions, it becomes impossible to manage production and commercial activities by reacting to problems that have already arisen on the basis of previous experience or its extrapolation. Foresight, research and creativity are required to respond in a timely and effective manner. These methods require strengthening the motives of entrepreneurship, as well as the use of specific models for making and implementing decisions that have important consequences.

The leading motives for entrepreneurship are:

· motives for personal self-expression, providing adequate living conditions for oneself and one’s family;

· motives for entrepreneurial reactions;

· motives of intra-company entrepreneurship;

· motives of competition and cooperation in the development of production and technology;

· motives for entrepreneurial risk.

These and other motives of entrepreneurship contribute to the transformation of incremental-type enterprises into entrepreneurial-type enterprises.

The entrepreneurial style of activity differs significantly from the widespread incremental style, which is aimed at minimizing deviations from traditional behavior both within the enterprise and in relations with suppliers, subcontractors, and consumers. Instilling an entrepreneurial style of behavior in an organization (property owners, management, core shareholders) is associated with changes in motivation, organizational structure, management system, level of training of managers and specialists as managers, and leadership style.

If the enterprise has firmly established an incremental style of behavior, in which any significant changes in the structure of the goods produced are considered undesirable, the chances of success of its activities will decrease as competition develops.

Enterprise goals.Incremental behavior involves optimizing profitability in relation to the current operating conditions of the enterprise. Entrepreneurial behavior is characterized by the desire to increase profitability potential, which is achieved by a continuous chain of innovations of both a technological and organizational nature.

Ways to achieve goals. An incremental type enterprise is guided by past experience, extrapolating it to current operating conditions. An enterprise-type enterprise determines the path to achieving a goal based on an assessment of the possibilities for making a profit and improving the quality of management.

Restrictions. With an incremental style of behavior, restrictions are determined by the environment and the internal capabilities of the enterprise. The entrepreneurial style is characterized by the ability to change the environment (for example, select the right suppliers of raw materials and technological equipment or change the nature of interaction with them), create new jobs, respond to different modes of behavior both inside and outside the enterprise (for example, changes in consumer behavior or a competitor in the market is perceived as a signal of the need for a competitive, innovative or entrepreneurial reaction; staff resistance to innovation is overcome by the effort of social orientation of innovation, etc.).

System of rewards and penalties. In an incremental type enterprise, stability and the results of past activities are encouraged. In an entrepreneurial enterprise, creativity and initiative are encouraged and penalties are applied for lack of initiative.

Information. For an incremental style, internal information about the progress and results of activities and external information about the long-term scope of opportunities are sufficient. The entrepreneurial style requires internal information about opportunities (rather than outcomes) and external information about the global scope of opportunities.

Nature of the problems. Incremental behavior does not extend beyond repetitive, familiar problems. Entrepreneurial behavior deals with new, non-repetitive problems.

Leadership style. The incremental leadership style is characterized by the desire for popularity and achieving unity of approaches; for the entrepreneurial style - allowing for risky actions and the ability to inspire people to embrace change.

Solving management problems. With incremental behavior, recognition of the need to act comes late, as it is a reaction to a problem that has arisen. When searching for alternatives, they rely on past experience and allow only minor deviations from the status quo. The only alternative to satisfy needs is considered. Entrepreneurial behavior is characterized by actively seeking opportunities and anticipating problems. There is a creative search for alternatives, the adoption of which necessitates major changes. Numerous alternatives are considered and the best is selected.

Risk attitude. Incremental behavior is characterized by the desire to minimize risk based on the use of past experience. Entrepreneurial behavior involves a willingness to take creative risks and balance a set of risky options.

Business is often interpreted as “making money out of money.” This definition does not contradict the truth, if we keep in mind that this happens through useful productive activities - the manufacture of goods, the provision of services. Behind the words “entrepreneurship and entrepreneur” there is a complex and significant matter. First, it is necessary to create a product (service) that is in demand, organize and finance its production and sale, and find a price that attracts buyers and at the same time ensures profit. This is, firstly, the organization of production, economic activity, and then the actual making of money.

Thus, entrepreneurship is, first of all, the organization of an enterprise, a rural farm, a retail outlet, a service enterprise, a bank, a law office, a research institution, a publishing house, etc., i.e. organization of production activities, production of a product (useful thing) or service (intangible product) that can bring profit.

Sustainable and efficient management of small businesses plays a special role on the way to overcoming the consequences of the global economic crisis. The dynamic development of small businesses has a positive effect on both the development of the country’s economy as a whole and the material well-being of citizens.

Entrepreneurship is an essential element in the structure of a modern market economy. This concept refers to independent activities that are carried out with the aim of obtaining regular profits, while risking their own assets.

Must be officially registered with government agencies. Activities can be carried out in areas such as the sale of goods, provision of services or performance of work not prohibited by law.

Business conditions

The transition to a model of free market relations required a revision of the economic system in which the monopoly on property belonged solely to the state. With this approach, opportunities for the development of creativity and initiative were limited. Therefore, one of the important conditions for the life support of entrepreneurship is private property.

To maintain healthy market relations, such important conditions as a favorable tax climate, economic stability, and loyal social policy are also necessary. Working intellectual property protection systems and flexible market mechanisms also play an important role.

General signs

The signs of entrepreneurship are:

1. Independence and independence of an economic entity. A person, having become an entrepreneur or holding a leadership position in an organization, independently deals with all production issues, the solution of which will determine the profitability of the business.
2. Personal interest and responsibility. These signs of entrepreneurship are similar to those previously listed, with the difference that in addition to the desire to obtain personal gain, the entrepreneur takes into account the interests of the team, the company, and sometimes the country as a whole, if it is a global business.
3. Creativity, innovation, original presentation of the product are also the main signs of entrepreneurship. A true businessman is always in creative search. The desire to be the first and best in his niche forces him to be one step ahead of competing companies. Personal qualities such as the ability to make non-standard decisions, quickly respond to the current situation, and the ability to benefit where others do not see it are welcomed.
4. Signs of entrepreneurship such as financial and business risks are also important. They are the ones who force us to maintain dynamics and tempo and eliminate possible stagnation against the backdrop of a constantly hovering spirit of competition. A newly formed business must be new, qualitatively different from its competitors.
5. The principle of legalized activities. Doing business without registering in accordance with the established procedure is prohibited by law. In addition, there are areas whose activities must necessarily be accompanied by licensing.

Private business

The concept of “entrepreneur” appeared in the 18th century, and today it is an integral and fundamental unit of the market. According to their scale, private business is divided into small, medium and large.

In accordance with domestic and world practice, one of the main indicators that is taken as the basis for distinguishing the category of small or medium-sized businesses is the number of employees. Secondary criteria include the size of the authorized capital, the size of assets, and the volume of turnover.

Small business

According to the law, the main characteristics of a small business are the average number of employees, which directly depends on the chosen activity for the reporting period, annual turnover, and the size of assets. However, it should not exceed:

• for industrial entities - 100 people;
• for agriculture - 60 people;
• for wholesale trade - 50 people;
• for retail trade - 30 people;
• for other types - 50 people.

Small businesses are usually understood as the activities of individuals without forming a legal entity. Subjects that enjoy simplified taxation are organizations with a maximum number of up to 15 people.

Benefits of small business

Organizations that have the characteristics have the following advantages of conducting the chosen type of activity:

1. Possibility of quick adaptation to created local economic conditions.
2. Efficiency and independence, as well as flexibility in making and implementing decisions.
3. Low costs for organizing and running a business, as well as initial capital.
4. Ability to quickly respond to changes in market demand and conditions.

Disadvantages of Small Business

At the same time, entrepreneurial activity has a number of disadvantages that can arise under the influence of external or internal reasons:

1. A high degree of market volatility causes a higher level of risk.
2. Errors in management are made due to lack of experience or poor competence of the manager.
3. Dependence on larger companies, banks, and the state in general.
4. Difficulty in finding auxiliary borrowing resources from financial institutions that prefer to lend to large businesses.
5. Difficulties and caution in concluding agreements for mutual cooperation with counterparties.

Governmental support

Small organizations that have the characteristics of business entities have the right to count on support from the state, which consists of applying the following measures:

• Creation of a legislative framework to support small and medium-sized businesses.
• The opportunity to use government credit funds, material and technical base, information and scientific and technical resources on preferential terms.
• Elimination of the bureaucratic approach to registration for organizations with signs of entrepreneurship, as well as simplification of the submission of accounting and statistical reports.
• Providing support in the implementation of foreign economic activities.
• Support in the field of education, retraining and professional development

The successful operation of enterprises and organizations that have the characteristics of small-sector entrepreneurship can lead to the formation and maintenance of the middle class of the country's population, which, in turn, leads to an increase in the socio-economic level of development of the country.

Entrepreneurial activity- this is an independent activity carried out at one’s own risk, aimed at systematically obtaining profit from the use of property, sale of goods, performance of work or provision of services by persons registered in this capacity in the manner prescribed by law. Activity is represented as a set of constantly or systematically carried out actions. The defining features of activity include:

1) consistency - the presence of a single inextricable connection in actions;

2) purposefulness - subordination of the entire system of actions to a single goal;

3) constancy - the duration of operations.

Entrepreneurial activity is characterized by a number of characteristics, which are sometimes also called principles of entrepreneurship.

1. Independence. Independence in carrying out entrepreneurial activity means that the entrepreneur carries it out with his own authority and in his own interest. Russian legislation is moving towards providing entrepreneurs with

The greatest degree of independence. He speaks on his own behalf and acts in his own interest. This case is a classic example of the implementation of the principle: “Everything is permitted that is not directly prohibited by law.” No one has the right to dictate or impose their will on an entrepreneur. But, on the other hand, no one is obliged to assist the entrepreneur in his activities: provide him with work, create normal working conditions, etc.

2. Own property liability of the entrepreneur. An entrepreneur bears financial responsibility for his business (either to the extent of the entire property, or to the extent of the share, or to the extent of the block of shares).

3. Risky character. Entrepreneurial activity is inherent in risk, i.e. the likelihood of losses, loss of income by the entrepreneur or even his ruin. Any entrepreneur, of course, bears many risks when carrying out his activities. Due to various circumstances beyond his control (changes in market conditions, depreciation of the national currency, bankruptcy of partners, disappearance from the market of goods necessary for business activities, military actions, government measures limiting economic turnover, etc., etc. .p.), the entrepreneur’s commercial calculations may not come true, And At best, he will not receive the planned profit, and at worst, he will go bankrupt due to the losses incurred.

4. Focus on systematically generating profit. Entrepreneurial activity always has as its goal making a profit. Profit is the income of an entrepreneur received in the form of an increase in capital invested in production. Making a profit is the main incentive and the main indicator of the effectiveness of any enterprise. Profit is the entrepreneur's reward for business activity. The amount of profit depends on the personal qualities of the entrepreneur and his success in the market. High profits force capital and labor to migrate from one industry to another, since profits in different sectors of the economy - manufacturing, banking, trade - are generated differently and their size can vary significantly.

5. Legalized character. The essence of this feature is that any entrepreneur must declare himself as such to authorized government bodies. Every entrepreneur, before starting a business, must register with government agencies. Failure to comply with this requirement is subject to administrative and criminal liability. After receiving the registration certificate and registering with statistical and tax authorities,

We, extra-budgetary funds, the entrepreneur has the right to carry out the types of activities specified in his certificate. The restriction is established only for licensed types of activities; they can be carried out from the moment of obtaining a license.

Types and functions of entrepreneurship

There is a distinction between individual and collective entrepreneurship. Individual entrepreneurship refers to any creative activity of one person and his family. Collective entrepreneurship - This is some business that a whole team is busy with. It includes small (up to 50 people), medium (up to 500 people) and large (up to several thousand people) businesses.

Depending on the connection with the main stages of the reproduction process, entrepreneurship is divided into production, commercial, financial, insurance, and intermediary.

Manufacturing Entrepreneurship is one of the most socially necessary and at the same time the most complex types of business. Its basis is production of any direction: material, intellectual, creative.

Essence commercial entrepreneurship consists in the sale by an entrepreneur of finished goods purchased by him from other persons.

Financial Entrepreneurship is a special type of business in which the subject of purchase and sale is money, foreign currency, securities sold to the buyer or provided on credit.

Insurance business is that the entrepreneur-insurer guarantees the insured, for a fee, compensation for possible damage to property, valuables, or life as a result of an unforeseen (insured) event.

Intermediary business characterized by the fact that the entrepreneur helps sellers find buyers and, vice versa, concludes a purchase and sale transaction between them.

There are three main functions of entrepreneurship.

The first function is resource. Any economic activity requires economic resources: natural, investment, labor. An entrepreneur who starts his own business helps to combine them into a single whole, thus increasing the efficiency of the economy. He achieves this by performing the second function of entrepreneurship - organizational. The entrepreneur uses his abilities, providing such a combination of factors of production, which is designed to

contribute to the achievement of the goal - obtaining a high income. The third function of entrepreneurship is creative, associated with innovation in entrepreneurial activity. The importance of this function has increased sharply in connection with the latest achievements of scientific and technological progress and the expansion of the market for scientific and technical developments. A special direction of entrepreneurship has emerged - venture (risk) entrepreneurship, the essence of which is the introduction into production of new models of equipment and the latest technologies.

Business relations as a subject of legal regulation

Any state is interested in the effective economic development of its country. At the same time, regardless of the economic policy pursued and the methods of economic management used, the universal regulator of industrial relations is always law. Legal norms are designed to regulate only those social relations that the state considers useful for society. The law does not regulate socially harmful relations, but only punishes them. In our country, entrepreneurial activity was not always encouraged: in the USSR it was prohibited by the state, and engaging in it was considered a crime and entailed criminal liability.

For modern Russia, entrepreneurship is a relatively new phenomenon. Its current history begins on January 1, 1991, when the RSFSR Law of December 25, 1990 “On Enterprises and Entrepreneurial Activities” came into force. From this moment on, legal norms regulating entrepreneurial activity appear, and a special branch of law begins to take shape - business law.

Business law as a branch of law, it is a set of rules governing business relations, other closely related relations, including non-commercial ones, as well as relations related to state regulation of business in order to ensure the interests of the state and society.

Social relations regulated by the norms of business law constitute the subject of this industry. These relationships are divided into three groups.

1. Entrepreneurial relations, those. relations arising in the process of entrepreneurial activity.

2. Non-commercial relations, closely related to entrepreneurial ones. In particular, such relationships develop when

carrying out activities of an organizational and property nature (for example, the creation and termination of commercial organizations), the activities of a number of non-profit organizations (institutions, associations, etc.), the activities of commodity and stock exchanges in organizing trade in the relevant market.

3. Relations arising in the process of state regulation of entrepreneurship.

Relations between persons carrying out entrepreneurial activities or participating V it are also regulated by civil law. First of all, civil law regulates property relations, i.e. relations that are associated with the ownership of property by a particular person or arise during the exchange of property, the provision of such benefits, the value of which can be measured in money. Civil law also determines the legal status of individual entrepreneurs and legal entities in property circulation, and regulates property relations and contractual relations.

The norms of civil and business law can provide legal entities with the opportunity to more or less independently decide on the scope of their rights and obligations (dispositive norms), can be advisory in nature, and can exhaustively determine the scope of subjective rights or obligations of business entities (mandatory norms).

A number of functions of legal regulation of entrepreneurial activity are performed by the norms of administrative law, which regulate the procedure for state registration of business entities, i.e., they establish the procedure for acquiring the status of an entrepreneur, the procedure for licensing certain types of entrepreneurial activity, etc. In addition to regulating relations that normally develop and develop in the process of carrying out entrepreneurial activities, administrative law also performs a protective function, establishing sanctions for committing administrative offenses in the field of entrepreneurship. The most dangerous offenses in the field of entrepreneurship fall within the scope of criminal law and entail the application of criminal liability measures.

Financial law, in particular tax law, indirectly regulates business activities. It does not define the rights and obligations in the sphere of entrepreneurial relations themselves, but can influence them indirectly: by establishing various taxation regimes, tax rates, benefits And etc. But the tax relations themselves, regula-

regulated by financial law, are not production, and therefore entrepreneurial.

It should also be noted that such a branch of law as labor law, the norms of which regulate labor relations that develop between employees and employers, which in some cases are business entities.

Thus, in the mechanism of legal regulation of social relations related to the implementation of entrepreneurial activities, various branches of law interact with each other and, each performing its own tasks, pursue a single common goal - creating the necessary conditions for the normal economic development of the country.

Sources of law regulating business activities in the Russian Federation

The most important regulatory legal act regulating business relations in Russia is Constitution of the Russian Federation. For entrepreneurship, of particular importance are those constitutional norms that establish the principles of legal regulation of the sphere of entrepreneurship.

So, in Art. 8, 34 of the Constitution of the Russian Federation enshrines the principle of freedom of entrepreneurial activity, according to which “everyone has the right to freely use their abilities and property for entrepreneurial and other economic activities not prohibited by law.” This principle was further developed in the Civil Code of the Russian Federation and in other legislative acts.

Of great importance is the constitutional principle of recognition of the diversity of forms of ownership, legal equality of forms of ownership and their equal protection, enshrined in Art. 8 of the Constitution of the Russian Federation. According to this principle, legislation cannot establish any privileges or restrictions for entities conducting business activities using property that is state, municipal or private property.

The same articles of the Constitution establish the provision that in the Russian Federation the “free movement of goods, services and financial resources” is guaranteed, competition is supported and economic activities aimed at monopolization and unfair competition are not allowed. Restrictions on the principle of a single economic space can be introduced only in accordance with federal law if this is necessary to ensure security, protect the life and health of people, protect nature and cultural values.

Further in the hierarchical structure of sources of law we should name Civil Code of the Russian Federation(Civil Code of the Russian Federation) (its first, second and third parts are currently adopted and are in force). This act contains many rules regulating entrepreneurship, starting from the very concept of entrepreneurial activity, organizational and legal forms of its implementation, the legal regime of the property of entrepreneurs and to fixing the structures of certain types of entrepreneurial contracts.

In addition to the Civil Code of the Russian Federation, the leading role in the system of sources of business law is played by federal laws the classification of which can be presented in the form of Scheme 1.

By-laws play a major role in regulating business activities. Among them, first of all we should mention decrees of the President of the Russian Federation And resolutions of the Government of the Russian Federation. A significant number of business law norms are also contained in regulatory acts of federal executive authorities, operating directly in the economic sphere, such as the Ministry of Finance of the Russian Federation (Ministry of Finance of Russia), the Ministry of Economic Development and Trade of the Russian Federation (Ministry of Economic Development of Russia), etc. In some areas of entrepreneurship, for example in the field of accounting and reporting, statistical reporting, the most detailed regulation relations is ensured precisely by acts of this level.

A number of normative legal acts of the USSR- if they have not been canceled and do not contradict the current legislation of the Russian Federation.

Due to the federal structure of our state and in accordance with the Constitution of the Russian Federation, many areas of public life are regulated by normative legal acts of the constituent entities of the Russian Federation. Local government bodies also issue economic and legal acts based on Chapter. 8 of the Constitution of the Russian Federation, Federal Law “On the General Principles of the Organization of Local Self-Government in the Russian Federation.”

Great role and local regulations, adopted by business entities themselves in order to regulate their own business activities.

In addition to regulatory legal acts, sources of business law are business customs. In accordance with Art. 5 of the Civil Code of the Russian Federation, a business custom is recognized as a rule of behavior that has been established and widely used in any area of ​​business activity, not provided for by law, regardless of whether it is recorded in any document. Business customs are applied along with legislation and in cases where there is a gap in it (mainly in foreign trade, maritime transportation, etc.).

Finally, an integral part of the legal system of the Russian Federation are generally recognized principles and norms of international law and international treaties of the Russian Federation, both bilateral (on trade, economic cooperation) and multilateral. The Civil Code of the Russian Federation prevents possible conflicts between international and national legislation, while the issue is resolved in favor of the former.

Questions and tasks

1. Define the concept of “economy”. Name the levels and types of social production known to you.

2. Give a definition of the concept of “entrepreneurial activity”. List and reveal the signs of entrepreneurial activity.

3. Fill out the table.

4. List the functions of entrepreneurship.

5. What relationships constitute the subject of business law?

6. The norms of which branches of law (besides business law) regulate relations arising in the field of entrepreneurship?

7. Draw in the form of a diagram (in descending order of legal force) the hierarchy of sources of law regulating business activities in the Russian Federation.

8. Based on diagram 1, give at least two examples of federal laws of each type regulating business activities.

The most important aspect of the development of the entrepreneurial sphere is its connection with the socio-political life of the country. The state and local government structures must provide support for this sector. This is a key factor in creating favorable conditions for business entities to conduct their activities and establishing their authority in society.

Relevance of the issue

The entrepreneurial sphere is perceived as a diverse phenomenon. It influences public and state life. In this regard, commerce must:

1. Carry all the signs of entrepreneurial activity.
2. Be economically justified. In the commercial sphere, the number of unprofitable or unprofitable enterprises should be kept to a minimum. This is achieved by careful planning, forecasting, studying the market and other economic factors.
3. Show advantages over non-entrepreneurial, including planned, management methods.
4. It is logical to fit into the general system of industrial interactions.
5. Ensure more rational and efficient use of resources (material and financial) and scientific and technical progress achievements.
6. Show increased productivity.

general characteristics

Entrepreneurial activity is an economic activity aimed at systematically generating profit from the manufacture and sale of products, provision of services, and performance of work. In this area, special relationships arise between subjects, non-commercial connections are established, and state regulation is carried out. Entrepreneurial interactions are divided into 2 categories:

1. Direct commercial relations are “horizontal”. They are established between business entities.
2. Non-profit - "vertical" relationships. They are formed between entrepreneurs and government bodies.

Together these categories form the overall system. It carries out a unified economic and legal turnover.

Specifics

Horizontal (property) relations are based on the legal equality of the parties. The responsibilities they bear, as well as the rights they exercise, usually arise from an agreement between them. Vertical relationships, being non-profit, are closely related to entrepreneurship. For example, interactions in the field of enterprise education, licensing, and so on. This second group also includes relations with state regulation, supporting competition, limiting the activities of monopolists, ensuring quality control of goods, services and work, pricing, and so on. In the economic sphere, both categories closely interact. This determines the interdependence and mutual connection of regulatory requirements, acts regulating economic relations and their management.

Subject composition

The concept and characteristics of entrepreneurial activity differ from the categories present in the non-profit, public sector. One of the key differences is the subject composition. Relations arising in the commercial sphere are regulated by the Civil Code. It also establishes the concept and characteristics of entrepreneurial activity. The Civil Code identifies the Russian Federation and its regions, municipalities, individuals and organizations as subjects. The key category in the relationship under consideration is the person who carries out entrepreneurial activities. It is called an economic entity. This concept is broader than the term “entrepreneur”. This is explained by the fact that, for example, a non-profit structure (for example, an educational institution) can participate in economic turnover, but at the same time be a non-profit structure.

Signs of entrepreneurial activity of citizens and legal entities

Existing criteria make it possible to differentiate this area from a single, general economic system in the state. The following mandatory signs of entrepreneurial activity are distinguished:

1. Independence.
2. Having a goal - generating income.
3. Economic risk.
4. The systematic nature of profit making.
5. Availability of state registration.

As you can see, the subject composition does not belong to the signs of entrepreneurial activity. It acts as a key element in the emergence of business relations. These signs of entrepreneurial activity must be present simultaneously in the complex. In the absence of at least one of them, the operation of the entity will not have a commercial basis.

Independence

The main feature of entrepreneurial activity is the ability of the entity to organize its production at its own discretion. Operation can be coordinated by both the owner himself and the person managing the property. In this case, it is important to note the legal characteristics of entrepreneurial activity. The organizational and legal form of the subject may be different. Entrepreneurial activities can be carried out on the right of ownership or economic management, for example. In the latter case, the legal owner of the production, by establishing a managing subject, limits his powers.

At the same time, the limits of the owner’s capabilities are determined by law. Independence in organizing production is complemented by commercial freedom. The subject himself determines the ways and means of selling his goods and selects contractors. Established economic interactions are secured by agreements. One of the key conditions for commercial independence is freedom of pricing. But in practice, absolute limitlessness does not exist in this area. Independence of pricing in this case assumes that there is no authority above the entrepreneur and does not tell him what, how and how much to do. At the same time, the market places quite stringent requirements on the subject. In this regard, we can only talk about certain limits of independence.

Commercial ability and income

Another main feature of entrepreneurial activity is its goal - making a profit. Income acts as a product of a specific human resource - commercial abilities. This is quite difficult work. It involves taking the initiative to consolidate human and property factors for the production of services and goods. Commercial abilities are manifested in making extraordinary decisions regarding the direct management of the company and the organization of work within it. In addition, they involve the introduction of innovative developments through the release of new types of goods or a fundamental change in the technological process. All these signs of entrepreneurial activity allow us to consider it as the work of professionals, focused on making a profit.

Liabilities

Subjects, having a certain degree of independence, organizing the production process in their own interests, take responsibility for the results of their work. Its scope is established in accordance with the legal form of the company that he created. The property liability of entrepreneurs is expressed in the obligation to suffer adverse consequences that arise in connection with their violations of legislative requirements.

Systematic income generation

One of the main signs of entrepreneurial activity is the regularity of profit. An indication of it is introduced in legislation. Only isolated cases of income generation are not considered as entrepreneurial activity. Systematicity is expressed not only in regularity, but also in the duration of profit making. This, in turn, reflects the professionalism of the business entity. The Civil Code, therefore, establishes that for an entrepreneur, the key importance is not so much the scope of his activity as the systematic manner in which he receives income.

Economic risk

A sign of entrepreneurial activity is the likelihood of adverse property consequences not caused by any omissions on the part of the entity. Economic risk always accompanies business. It contributes to the formation of a special behavior and way of thinking of business entities, their psychology. The risky nature of commercial activity can not only lead to the bankruptcy of an individual entity, but also cause damage to the property interests of other organizations and citizens.

The Civil Code establishes increased liability of businessmen for violation of their obligations if they do not have evidence that certain events were caused by force majeure. It is worth saying that this rule is considered general. The contract or individual regulations may provide for other conditions. Entrepreneurs are responsible for economic risk not only with their property. Losses are likely that could affect his status in the capital and labor markets - competitiveness, psychological assessment, professional reputation, and so on.

State registration

A sign of entrepreneurial activity is the fact that the entity is registered with the control authorities. State registration is a legal procedure. It precedes the immediate start of commercial work of the company. Carrying out business activities without state registration is a violation of the law and entails liability. Subjects, as mentioned above, can be both individuals and organizations. The law provides a list of types of activities for which entrepreneurs are required to obtain a license.

Features of registration

If an entity has all the signs of entrepreneurial activity, except for state registration, it will not be considered a full-fledged participant in commercial relations. Today, the primary registration of most enterprises is carried out by application. Refusal to register may be based solely on formal grounds. Control authorities may not accept an application if the constituent documentation of the entity does not comply with the requirements of the law. State registration of citizens wishing to carry out entrepreneurial activities without forming a legal entity (PBLE) is carried out by an authorized body located at the address of permanent residence or temporary residence of the subject. To register, the applicant must pay a state fee. The transfer is carried out through banking or other financial institutions that have the authority to accept payments to the budget from the population. The state fee is non-refundable.

Documentation

Having paid the state fee, the subject receives a receipt. It is attached to the registration application. These documents are also provided with 3 photos 3 x 4 cm, a passport (with a copy). Registration can be done on the day the application is submitted or within three days (if it is sent by mail). Within the specified time frame, a document on registration as an entrepreneur is issued or sent.

Certificate

It contains all the basic information about the entrepreneur. The certificate indicates the full name of the applicant. The entities that will conduct joint activities with him are not indicated. The certificate is issued in 3 copies. It specifies the types of activities that the subject will conduct. There can be an unlimited number of them. However, all of them must be permitted by law. The state registration certificate acts as the main document confirming the obligations and rights of the entrepreneur. The subject is obliged to present it at the request of tax inspectors or other authorized executive authorities. As mentioned above, certain types of activities are subject to licensing. Their list is established by the relevant Federal Law. A license (permit) is granted for each type of activity. It has legal force throughout the Russian Federation.

Accounting with the tax service

Citizens who have registered as individual entrepreneurs are required to submit an application to the Federal Tax Service in a timely manner. Registration is carried out at the place of permanent residence. Registration as a payer can also be done at the address where the activity is carried out. The application must be submitted to the Federal Tax Service within ten days from the date of state registration. The tax inspectorate checks the accuracy and completeness of the information specified in the application within 5 days. In the absence of violations, the Federal Tax Service assigns a TIN to the subject. Individual entrepreneurs must also register with the Pension Fund and the Compulsory Medical Insurance Fund. Entities that use the labor of hired workers are required to register with the Social Insurance Fund within one month from the date of conclusion of the contract with the employee.