Some aspects of the legal status of small and medium-sized businesses in the context of their entrepreneurial activity are presented. The questions of subjects with a similar legal status - persons - payers of professional income tax are investigated. The criteria for classifying subjects as micro-enterprises, small enterprises and medium-sized enterprises are analyzed. The peculiarities of certain categories of small and medium enterprises - peasant (private) farms and individual entrepreneurs are clarified. Analyzes the indicators and directions of the Strategy for the Development of Small and Medium Entrepreneurship for the period up to 2030. It is concluded that there are controversial issues when classifying economic entities as a category under consideration, and legal issues related to inclusion in the Unified State Register of Small and Medium-Sized Businesses are also considered. It is concluded that it is necessary to further improve legislation in this area.

small and medium-sized businesses, micro-enterprises, peasant (private) farms, individual entrepreneurs, criteria for classifying subjects, support measures, subsidies.

Gorbach Olga Vladimirovna – Candidate of Economic Sciences, Associate Professor of the Department of Civil Law, Law Institute, Irkutsk State University (1, K. Marx st., Irkutsk, 664003, Russian Federation), AuthorID: 975813, ORCID: 0009-0008-9256-7640, e-mail: olga.gorbach.2015@list.ru

Gorbach O. V. Otdel'nye voprosy pravovogo regulirovaniya statusa sub"ektov malogo i srednego predprinimatel'stva v Rossii [Some Aspects of the Legal Status of Small and Medium-sized Businesses in Russia] Sibirskij yuridicheskij vestnik [Siberian Law Herald]. 2023, no 2(101), pp. 35–40. – DOI 10.26516/2071-8136.2023.2.35.

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