Features of SMEs in Belarus and how to develop them

This book provides a general description of the SME sector in Belarus, comparing it to similar entities in such countries as Germany, France, the USA and others. The analysis of state programmes and main legal acts allows to identify the advantages and disadvantages of the current system of state support of entrepreneurship in the country. The tax system of Belarus, in particular the procedure and collection of specific taxes for small and medium-sized enterprises, is examined in detail, and some measures to improve the system are proposed. The franchising system is considered to be an effective way to develop entrepreneurship. The advantages of this form of business organization is that it reduces risk in small business and contributes to the rapid promotion of technology.