Legal regulation of entrepreneurial activity in the republic of kazakhstan. Features of state regulation of entrepreneurship in the Republic of Kazakhstan State regulation of entrepreneurial activity in the Republic of Kazakhstan
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1 Audience Key topics Transition from a planned economy to a market economy Concept and forms of a peasant or farm economy Concept, subjects and objects of public-private partnership Forms and means of state regulation of entrepreneurship Directors of legal departments Corporate lawyers Heads of legal departments Advisers on legal issues As a result of the training, you will be able to: get expert advice on the application of the main provisions of the Entrepreneurial Code of the Republic of Kazakhstan learn about legal innovations affecting state regulation of entrepreneurs, including the procedure for organizing and conducting inspections, get valuable information O state support enterprises engaged in industrial and innovative activities learn all aspects of financial and property support for entrepreneurs in Kazakhstan get expert advice on working with business incubators and the investment ombudsman Speaker KHALBUVI SHARIFBAEVA, Mediator, retired judge Halbuvi Sadykovna is a professional trainer-mediator. He has 10 years of experience in teaching at advanced training courses for judges and the Judicial Academy under the Supreme Court of the Republic of Kazakhstan. For 28 years she worked as a judge at the Almaty City Court until her retirement in 2010. Since 2011 he is an arbitrator of the Kazakhstan International Arbitration. Address :, st. Shevchenko 90, BC "Karatal", office. 85
2 PROGRAM 09: 00-09: 30 Day 1 Registration of participants 09: 30-11: 20 Transition from a planned economy to a market economy Law of the Republic of Kazakhstan "On entrepreneurial activity" Entrepreneurial Code of the Republic of Kazakhstan Entrepreneurial activity Principles of interaction between business entities and the state Entrepreneurship Rights and obligations business entities Individual entrepreneurship State registration of individual entrepreneurs Termination of the activities of an individual entrepreneur 11: 20-11: 35 11: 35-13: 00 Concept and forms of a peasant or farm enterprise Entrepreneurship of legal entities State registration of legal entities related to business entities National Chamber of Entrepreneurs of the Republic of Kazakhstan , its purpose and objectives Principles of the National Chamber Regulatory state bodies and their competence in the field of state regulation of entrepreneurship Rights and obligations of members National Chamber Accreditation of associations of private business entities 13: 00-14: 00 Lunch 14: 00-15: 30 Concept, subjects and objects of public-private partnership Spheres of application of public-private partnership and methods of its implementation. Social responsibility entrepreneurship Goals and limits of state regulation of entrepreneurship Authorized body on entrepreneurship and its competence in the field of state regulation of entrepreneurship Regulatory state bodies and their competence in the field of state regulation of entrepreneurship Control and supervision bodies and their competence in the field of state regulation of entrepreneurship Financial and property support of private entrepreneurship Information support private entrepreneurship 15: 30-15: 45 15: 45-17: 00 Forms and means of state regulation of entrepreneurship Procedure for the introduction and cancellation of a permitting or notification procedure Applicants. Applicants' Rights Rights and Applicants. Applicants' rights Applicants. Applicants' rights Rights and obligations of licensing authorities Law of the Republic of Kazakhstan "On permits and notifications" Technical regulation Government regulation prices and tariffs of business entities Pricing for goods, works, services produced and sold by state monopoly entities Compulsory insurance
3 PROGRAM Day 2 09: 30-11: 20 Tasks of state control and supervision Inspected subjects and objects. Requirements for the activities of the inspected subjects (objects) Guarantees of private entrepreneurs in the implementation of state control and supervision by law enforcement agencies Forms of control and supervision Procedure for organizing and conducting inspections General inspection issues Distribution of inspected subjects (objects) by groups Types of inspections Act on the appointment of an inspection and its registration Procedure and timing of the inspection Restrictions during the inspection 11: 20-11: 35 11: 35-13: 00 Rights and obligations officials state bodies in exercising control and supervision Rights and obligations of the inspected entity or its authorized representative in exercising control and supervision Procedure for appealing decisions, actions (inaction) of control and supervision bodies and their officials Economic competition Market entity Affiliated persons of legal entities Concept and types of monopolistic activities Anticompetitive agreements Dominant or monopoly position Unfair competition State monopoly Protection of competition 13: 00-14: 00 Lunch 14: 00-15: 30 Interaction of the antimonopoly body with law enforcement agencies of the Republic of Kazakhstan and antimonopoly authorities of other states Investigation of violations of the legislation of the Republic of Kazakhstan in the field of protection of competition Measures antitrust response Business incubators Property support for small and medium-sized businesses State support for development agro-industrial complex The concept and content of industrial innovation activities Subjects of the industrial and innovative system participating in state support for industrial and innovative activities 15: 30-15: 45 15: 45-17: 00 Special economic zones State support for subjects of industrial and innovative activities State support for investment activities and investments Protection of the rights of business entities Commissioner for protection of the rights of entrepreneurs Investment Ombudsman Responsibility for violation of the legislation of the Republic of Kazakhstan in the field of entrepreneurship
4 SUMMARY OF SPEAKER KHALBUVI SHARIFBAYEVA, Mediator, retired judge Has 10 years of experience in teaching at advanced training courses for judges and the Judicial Academy under the Supreme Court of the Republic of Kazakhstan. For 28 years she worked as a judge at the Almaty City Court until her retirement in 2010. Since 2011 he is an arbitrator of the Kazakhstan International Arbitration. Participation in events as a speaker and expert. Participation in the project for a grant to support freedom in Kazakhstan "Copyright protection and its enforcement in the United States." Participation in the international scientific-practical conference "Problems and prospects for the implementation of mediation in Kazakhstan" organized by the League of Consumers and Consumers International with the financial support of the European Union within the framework of the international project "Increasing access to justice through the creation of mediation and consumer counseling centers. Participation in the seminar “International Commercial Arbitration and Arbitration Courts in the Republic of Kazakhstan. Legislation and application practice ". Participation in the conference on the topic:" Crime prevention and crime prevention: current state and prospects for improvement ", held by the Senate of the Parliament of the Republic of Kazakhstan. Advanced training at the Russian Academy of Justice. Participant Diploma II International Forum mediators. RFCA certificate "The Art of Negotiation Using the Harvard Negotiation Project" April 2013. Arthur Martirosyan, USA. Education: Kazakh State University them. CM. Kirov, specialty lawyer Address:, st. Shevchenko 90, BC "Karatal", office. 85
5 CONDITIONS OF PARTICIPATION COST OF PARTICIPATION: Registration fee for one participant: tenge, VAT is not subject to. start the seminar to receive a refund minus administration costs of 15% per delegate. Participants can be replaced at any time. Replacement should be notified in writing no later than one day before the start of the seminar. It is necessary to send an e-mail message: INFORMATION ON PARTICIPATION ISSUES: Tel .: +7 (727), Mob .: +7 (778) Project manager: Akmaral Kasymbekova Address :, st. Shevchenko 90, BC "Karatal", office. 85
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Introduction
In a market economy, the role of private entrepreneurship is determined by their real contribution to social development. Small business today is that "cornerstone of development" and "locomotive" of all those economic processes that are taking place in the economy today, and the basis for sustainable development of the economy of any country.
Today, no one doubts that private entrepreneurship has enormous potential in solving the economic and social problems of Kazakhstan. Small businesses in Kazakhstan are already making their contribution to the creation of new jobs, to the revenue side of the budget, to stimulate innovation and innovation, as well as to the formation of a middle class of owners, which is becoming an essential condition for strengthening social stability in the Republic of Kazakhstan.
Small business, responding quickly to changes in market conditions, gives the economy the necessary flexibility. Small companies are able to quickly respond to changes in consumer demand and thereby ensure the necessary balance in the consumer market. Small business makes a significant contribution to the formation of a competitive environment, which is of paramount importance for our economy.
Small business cannot fully realize its potential by a number of problems that its representatives face when implementing economic activity... Among these problems are the instability and incompleteness of the legislative framework for small business activities, severe tax pressure, the problem of financing associated with insufficient initial capital and own circulating assets.
In this regard, there is a need for an in-depth theoretical study of the development of small and medium-sized businesses in Kazakhstan, as well as consideration of world experience in solving the problems of small and medium-sized businesses.
In the Republic of Kazakhstan, the development of small business is becoming increasingly important. A wide range of normative legal acts regulating the activities of entrepreneurs have been adopted, a state program is being developed and implemented to support them in general. Legal and procedural mechanisms have been created to protect and ensure the rights of entrepreneurs.
The particular interest and relevance of this study is due to the importance of small business as a driving force behind the formation and development of the market. Small and medium-sized enterprises significantly and without significant capital investments expand the production of consumer goods and services, help to level the living conditions of the population, involve labor, material and financial resources, accelerate the demonopolization of production, promote the development of competition, serve as the basis for the formation of a mass stratum of owners as the basis of the middle class of society, a guarantor of its stability, serve as a source of tangible budget revenues and sustainable economic growth.
In addition, in his Address to the people of Kazakhstan “The growth of the welfare of the citizens of Kazakhstan - the main objective state policy "N.А. Nazarbayev noted that a developed business sector is the basis of the economy of any country. In this regard, within the framework of the administrative reform, he instructed the Government to decisively reduce the administrative burden on business, to further simplify the licensing system, primarily licensing, certification, accreditation. Thus, the Government should continue to consistently work to stimulate the competitiveness of small and medium-sized businesses.
The purpose of this term paper- to consider the state regulation of entrepreneurial activity.
To achieve this goal, the following tasks were set:
- to give the concept of entrepreneurial activity;
- to consider the types, methods of state regulation of entrepreneurial activity;
- describe the program of state support for private and small business;
- to conclude.
- 1. Basics of legal regulation of entrepreneurial activity in Kazakhstan
Entrepreneurial activity is a type of economic activity that is an independent, proactive activity of a business entity aimed at making a profit (income). In turn, economic activity is one of the types of economic activity carried out in accordance with the rules established by state authorities and management, as well as economic entities. Economic activity is any activity in the field of economics aimed at organizing, developing production, trade, transport, services, consumer services, etc. Economic activity finds its expression in the process of reproduction of material and spiritual goods, including production, distribution, exchange and consumption.
In the legislation of the Republic of Kazakhstan, instead of the concept of "entrepreneurial activity", the term "entrepreneurship" is introduced (according to which state and private entrepreneurship are distinguished). So, "private entrepreneurship" is understood as the initiative activity of private entrepreneurship entities aimed at generating income, based on the property of the private entrepreneurship entities themselves and carried out on behalf of private entrepreneurship entities, for their risks and under their property responsibility (clause 5 of article 1 of the Law RK on private entrepreneurship). Consequently, the legislator names as signs of private entrepreneurship: initiative; income generation; the presence of property; entrepreneur's risk; independent property liability of the entrepreneur.
Signs of entrepreneurial activity include the following: initiative and independence of entrepreneurial activity; the presence of property; risky nature; focus on making a profit (income).
Initiative and independence of entrepreneurial activity means the entrepreneur's freedom of choice of directions and methods of work, independent decision-making, the inadmissibility of arbitrary interference by anyone in private affairs, the unhindered exercise of rights, ensuring their observance, and their judicial protection. The entrepreneur has the right to independently determine any terms of the contract that do not contradict the legislation, establish the range of his rights and obligations. At the same time, the entrepreneur's initiative and independence are expressed in personal risk and personal property responsibility.
The presence of property is the basis for the entrepreneur to carry out his activities. According to paragraph 4 of Art. 26 of the Constitution of the Republic of Kazakhstan, everyone has the right to freely use their property for any legal entrepreneurial activity.
The risky nature of entrepreneurial activity is due to the specifics of market relations. The risk of entrepreneurial activity includes both the risk of non-fulfillment or improper fulfillment of contractual obligations by the counterparty, and the risk of loss or damage to property used for entrepreneurial activities, non-receipt of possible benefits, income from entrepreneurial activities.
An important feature of entrepreneurial activity is making a profit, income, obtaining mutually beneficial results. Profit can be expressed both in the form of cash and in the form of other tangible and intangible values.
The systematic nature of entrepreneurial activity means that this activity is not one-time in nature and is carried out for a long or even undefined time.
Finally, a sign of entrepreneurial activity can be called its legalized nature, i.e. the subject of entrepreneurial activity has the official status of an entrepreneur, which is acquired as a result of registration with the relevant state bodies as an entrepreneur: legal entity or a citizen-entrepreneur without forming a legal entity, as an individual entrepreneur.
The main types of entrepreneurship in the Republic of Kazakhstan are private and state entrepreneurship. The Civil Code of the Republic of Kazakhstan makes a distinction between private and state entrepreneurship depending on the form of ownership - private entrepreneurship is based on private property, and state - on the right of economic management of a state enterprise (clause 1 of article 10 of the Civil Code of the Republic of Kazakhstan). State entrepreneurship should be understood not as the entrepreneurial activity of the state itself, but entrepreneurship carried out by state-owned enterprises on the basis of the right of economic management.
Depending on the type of state ownership, the following types of state enterprises can be distinguished: republican state enterprises (ie enterprises that are in republican ownership); communal state enterprises (enterprises in communal ownership) (paragraph 2 of article 1 of the Law on state enterprises).
Private entrepreneurship can be divided into two main types - private entrepreneurship of legal entities (entrepreneurship of non-state legal entities) and entrepreneurship of individuals without forming a legal entity (individual entrepreneurship).
The forms of joint venture are:
- spouses' entrepreneurship, carried out on the basis of common joint property of the spouses;
- family entrepreneurship, carried out on the basis of common joint ownership of a peasant (farm) economy or common joint ownership of a privatized dwelling;
- simple partnership, in which private entrepreneurship is carried out on the basis of common shared ownership.
1.2 Legislation of the Republic of Kazakhstan on entrepreneurial activity
The formation of the legislation of Kazakhstan on entrepreneurial activity begins in soviet period in the 80s of the twentieth century, when the "perestroika", which began everywhere, led to the emergence of the cooperative movement and the intensification of foreign economic activity. The decree of the Council of Ministers of the USSR "On the further development of foreign economic activity of state, cooperative and other public enterprises, associations and organizations" dated December 2, 1988 No. 1405 defined as the most important task - the creation of the necessary conditions for the active inclusion of enterprises, associations, production cooperatives and other organizations in various forms of foreign economic activity on the principles of monetary self-sufficiency, the development of socialist enterprise. By the Decree of the Council of Ministers of the USSR "On measures of state regulation of foreign economic activity" dated March 7, 1989, No. 203, a system of state regulation of foreign economic activity was established, which included the registration of participants in foreign economic relations; declaration of goods and other property moved through state border USSR; the procedure for the export and import of certain goods of general state use; measures of operational regulation of foreign economic relations.
The first stage in the development of entrepreneurial legislation is characterized by the fact that during this period the legal basis for the activities of business entities was created. This is evidenced by the legislative acts adopted at that time, such as the Law of the Republic of Kazakhstan "On the Circulation of Securities and the Stock Exchange in the Republic of Kazakhstan" dated June 11, 1991; Law of the Republic of Kazakhstan "On business partnerships and joint stock companies" dated June 21, 1991; Law of the Republic of Kazakhstan "On Concessions in the Republic of Kazakhstan" dated December 23, 1991; Law of the Republic of Kazakhstan "On the tax system in the Republic of Kazakhstan" dated December 25, 1991, etc.
Of particular importance for the development of entrepreneurial activity during this period was the Law of the Republic of Kazakhstan "On the Protection and Support of Private Entrepreneurship" dated July 4, 1992 No. 1543-XII, which determined the main forms and methods of protecting private entrepreneurship and its support, consolidated the policy of refusal of direct interference state in private business, maximum freedom of private entrepreneurs, protection of commercial secrets and responsibility of state bodies and officials for violation of the rights of private entrepreneurs.
The beginning of the second stage in the development of entrepreneurial legislation was the enactment of the Laws of the Republic of Kazakhstan "On state support of small business" dated June 19, 1997 No. 131-I and "On individual entrepreneurship" dated June 19, 1997 No. 135-I. The Law on State Support for Small Businesses has enshrined the following principles of state support for small businesses: the principle of priority for the development of small businesses in the Republic of Kazakhstan; the principle of comprehensiveness of state support for small business; the principle of accessibility of the infrastructure for supporting small businesses and the measures being taken for all small businesses; the principle of international cooperation in the field of support and development of small business. The Law on Individual Entrepreneurship was aimed at the implementation of the citizens' right to freedom of entrepreneurial activity established by the Constitution of the Republic of Kazakhstan, the formation of a system of state guarantees for individual entrepreneurship.
The third stage begins with the enactment of the Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006, which systematized the norms governing entrepreneurial activity and united them in a single legislative act. To replace numerous acts regulating entrepreneurial legal relations, one legislative act was adopted, which established the general beginnings of entrepreneurial activity in the Republic of Kazakhstan.
1.3 System of business legislation of the Republic of Kazakhstan
The system of legislation of the Republic of Kazakhstan on entrepreneurship is made up of the Constitution of the Republic of Kazakhstan, the Civil Code of the Republic of Kazakhstan and other regulatory legal acts, which can be combined into the following groups.
The first group includes special normative legal acts that establish the basic beginnings of entrepreneurial activity - this is the Law of the Republic of Kazakhstan "On economic partnerships" dated May 2, 1995, No. 2255; Law of the Republic of Kazakhstan "On limited and additional liability partnerships" dated April 22, 1998 No. 220-I; Law of the Republic of Kazakhstan "On Unfair Competition" dated June 9, 1998 No. 232-I; Law of the Republic of Kazakhstan “On a complex entrepreneurial license (franchising) dated June 24, 2002, No. 330-II; Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006 No. 124-III; Decree of the President of the Republic of Kazakhstan "On the protection of the rights of citizens and legal entities to freedom of entrepreneurial activity" dated April 27, 1998 No. 3928; Order of the President of the Republic of Kazakhstan "On additional measures to protect the rights of citizens and legal entities to freedom of entrepreneurial activity" dated May 28, 1999 No. 49; Resolution of the Government of the Republic of Kazakhstan "On the formation of the Council of Entrepreneurs" dated April 23, 2005 No. 1560; Resolution of the Government of the Republic of Kazakhstan “On Approval of the Model Regulations on Expert Councils on Business Issues” dated June 2, 2006 No. 496; Resolution of the Government of the Republic of Kazakhstan "On Approval of the Rules for Accreditation of Associations of Private Entrepreneurship Entities" dated May 31, 2006 No. 477; and etc.
The second group includes normative legal acts on small business and its state support - the decree of the Government of the Republic of Kazakhstan "On approval of the Rules for conducting inspections of the activities of small business entities by state bodies" dated June 17, 2003 No. 572; Decree of the Government of the Republic of Kazakhstan "On approval of the Rules for granting small businesses to property lease (lease) or trust management with the right of subsequent gratuitous transfer of unused objects of republican state property into ownership" dated April 4, 2003 No. 327; Resolution of the Government of the Republic of Kazakhstan "On approval of the Program of accelerated measures for the development of small and medium-sized enterprises in the Republic of Kazakhstan for 2005-2007" dated May 12, 2005 No. 450, etc.
The third group consists of acts on state support for innovative activities - the Law of the Republic of Kazakhstan "On Science" dated July 9, 2001, No. 225-II; Law of the Republic of Kazakhstan "On state support for innovative activities" dated March 23, 2006 No. 135-III; Decree of the President of the Republic of Kazakhstan "On measures to further increase the competitiveness of the national economy in the framework of the industrial and innovative policy of the Republic of Kazakhstan" dated March 16, 2006 No. 65; order of the Prime Minister of the Republic of Kazakhstan "On measures to implement the Law of the Republic of Kazakhstan" On state support for innovative activities "dated July 17, 2006 No. 206-r; and etc.
Also, the system of legislation of the Republic of Kazakhstan on entrepreneurial activity includes acts on the protection of consumer rights, acts on support of domestic producers, acts regulating certain types of entrepreneurial activity, international treaties of the Republic of Kazakhstan.
- 2. State regulation of entrepreneurial activity
2.1 Concept and types of state regulation of entrepreneurial activity
The state, regulating business relations, uses various forms and methods of influencing the behavior of business entities. The objective need for state regulation of market relations is based on the limited possibilities of the market economy in the production of public goods, which is the main incentive for the state's activity in the economic sphere.
In the system of public relations for the regulation of entrepreneurial activity, on the one hand, there are legal entities and individuals who, in accordance with the current legislation, have the status of an entrepreneur; and on the other hand, the relevant government bodies (ministries, departments, committees, etc.). At the same time, the social relations that develop between these subjects can be both vertical managerial legal relations, completely and completely built on power and subordination (for example, relations in the field of licensing, certification, etc.), and horizontal social relations in which there is no subordination (for example, contractual legal relationship). In the first case, we will talk about public law relations, and in the second case, about private law.
In the current legislation on private entrepreneurship, the following are named as the main goals of state regulation of private entrepreneurship: 1) the creation of favorable conditions for the development of private entrepreneurship; 2) protection of the interests of the state and consumer rights by introducing the administration of private entrepreneurship (Article 4 of the Law on Private Enterprise). As for the goals of state administration of private entrepreneurship, they include: ensuring the safety of products produced and sold by a private enterprise for the life and health of people, protecting their property, safety
for environment, national security of the Republic of Kazakhstan; prevention of deceptive practices; saving natural and energy resources; increasing the competitiveness of national products.
The types of public administration are:
- the establishment by the laws of the Republic of Kazakhstan of requirements for products, processes of private entrepreneurship (the state establishes by the laws of the Republic of Kazakhstan requirements for products, processes that are binding on all subjects of private entrepreneurship);
- accreditation of bodies for confirmation of conformity, verification, calibration and testing laboratories(centers) (accreditation of conformity assessment bodies, verification, calibration and testing laboratories (centers) is carried out in accordance with the laws of the Republic of Kazakhstan);
- mandatory confirmation of compliance certain types products to the requirements of the legislation of the Republic of Kazakhstan (mandatory confirmation of the conformity of certain types of products, processes is established if it is necessary to achieve the goals established by the legislation of the Republic of Kazakhstan on technical regulation);
- state control over private entrepreneurship (state control over private entrepreneurship is established in cases where the fulfillment of the requirements established by the laws of the Republic of Kazakhstan for products, processes, and the requirements for confirming the conformity of certain types of products, processes is not enough to achieve the goals of state administration);
- licensing of certain types of private entrepreneurship (state bodies licensing certain types of private entrepreneurship are obliged to issue a license to a private enterprise entity to carry out the declared type of activity, if the private enterprise entity has submitted to the authorized body the documents necessary to obtain it, or reasonably refuse to issue licenses within the terms established by the legislation of the Republic of Kazakhstan on licensing);
- compulsory insurance of civil liability of private entrepreneurs in accordance with the laws of the Republic of Kazakhstan (compulsory insurance of civil liability of private entrepreneurs is established by the laws of the Republic of Kazakhstan in cases where the use of types of public administration does not ensure the achievement of the goals of public administration);
- the establishment by the laws of the Republic of Kazakhstan of the responsibility of private entrepreneurship entities, government bodies and their officials (the responsibility of private entrepreneurship entities, government bodies and their officials is established by the laws of the Republic of Kazakhstan).
The classification of types of government regulation can be based on the degree of government influence on certain relations in various sectors of the economy. In particular, it is possible to single out the maximum, average and minimum level (regime) of state regulation of the economy. The maximum level assumes the use of all or most of the means (instruments) of state regulation. It is established in relation to, for example, natural monopolies. There is a minimum level of government regulation in relation to entrepreneurship associated with creative activities.
The types of state regulation can be classified according to the territorial basis, i.e. depending on the territory of application of certain means of influence. In this regard, one can single out state regulation at the republican level, at the regional level, at the local (local) level.
Also, depending on the nature of the applied methods of influence, direct and indirect (indirect) state regulation can be distinguished. Direct state regulation is based on the use of administrative (power) methods of regulation, while indirect regulation is carried out using economic methods of influence (as a rule, of a stimulating nature).
Other classifications of types of state regulation in the economic sphere are also possible.
2.2 The system of bodies, methods and directions of state regulation of entrepreneurial activity
The bodies of general competence, first of all, include the Government of the Republic of Kazakhstan, which, in accordance with Article 14 of the Law on Private Entrepreneurship:
- develops the main directions of state policy in the field of support and development of private entrepreneurship;
- forms state system support of private entrepreneurship;
- forms and abolishes consultative and advisory bodies under the Government on issues of private entrepreneurship;
- organizes the consideration by expert councils of drafts of normative legal acts that affect the interests of private entrepreneurship, developed by the central state and local executive bodies;
- stimulates the development of small businesses, creates a special fund to provide financial support to small businesses from the state;
- determines and implements state policy that stimulates the creation and improvement of competitive industries, the development of private business entities and the improvement of the quality of their products;
- develops regulatory legal acts that promote the development of competition and stimulate investment in innovations, tangible assets, as well as long-term investments;
- stimulates private business entities to pursue an agreed joint export policy;
- creates conditions for increasing the competitiveness of national products by stimulating the implementation of quality management systems;
- creates research organizations, finances fundamental and applied scientific research to solve problems of the industry or clusters;
- develops state programs for the training of qualified personnel for the economy of the republic;
- develops measures to involve socially unprotected segments of the population in private entrepreneurship.
Local representative and executive bodies of the Republic of Kazakhstan are also among the bodies of general competence. Local representative bodies:
- approve regional programs for support and development of small business;
- consider reports from local leaders executive bodies on the support and development of small business in the Republic of Kazakhstan.
The Ministry of Industry and Trade is the central executive body that carries out the functions of developing state policy and legal regulation in the field of industrial, incl. defense industry, scientific and technical and innovative development country, as well as in the development of trade activities, entrepreneurship and protection of competition, construction, architecture, urban planning and housing and communal services, technical regulation and ensuring the uniformity of measurements, creating favorable conditions for stimulating private investment in the non-resource sector of the economy (clause 1 of the Regulation on Ministry of Industry and Trade of the Republic of Kazakhstan, approved by the Resolution of the Government of the Republic of Kazakhstan dated November 26, 2004 No. 1237).
Ministry of Industry and Trade:
- develops and implements programs for the development of private entrepreneurship;
- organizes and coordinates the implementation of state measures to support and develop small businesses;
- develops proposals on improving measures for financing and lending to private business entities;
- organizes research in the fields of private entrepreneurship;
- contributes to the formation and development of small business infrastructure in the regions of the republic;
- develops proposals for the formation of a system of training, retraining and advanced training of personnel in the field of small business;
- monitors compliance with the legislation of the Republic of Kazakhstan aimed at protecting the rights of private entrepreneurship entities;
- coordinates the activities of expert councils at central state and local executive bodies;
- creates conditions for the participation of small businesses in the implementation of state programs for innovation, investment and industrial development;
- creates conditions for investors, international organizations - donors in support and development of private entrepreneurship;
- organizes methodological assistance to private business entities;
Methods of state regulation of economic relations are divided into direct and indirect.
Direct methods of state regulation, as already noted, are mainly associated with the use of administrative means of influencing business entities. Such methods of state regulation may include - state registration subjects of entrepreneurial activity, licensing of certain types of entrepreneurial activity, etc.
In contrast to direct methods, indirect methods of state regulation are based on economic means of influence, the essence of which is to indirectly influence the behavior of business entities through economic interests, and not through direct power influence. In particular, by creating conditions that affect the motivation of proper behavior of business entities through material incentives and incentives (for example, by providing benefits and preferences to individual business entities).
One of the most important directions of state regulation of entrepreneurial activity is control over the quality of products, works and services.
In the conditions of market relations, the issues of ensuring the protection of consumer rights acquire an important and essential importance. The basic principles are now clearly formulated in the regulatory legal acts:
- the right of consumers to the safety of goods;
- on the reliable information about goods, works and services;
- to compensate for damage caused by poor-quality goods and services.
The consumer has the right to:
- the proper quality of the purchased goods, work or services provided, except for cases when he is informed in advance by the seller or manufacturer about the shortcomings and agrees with them (the establishment of any direct or indirect restrictions on consumer rights is not allowed);
- checking the quality, completeness, measure, weight and price of the purchased goods, demonstrating their convenience, as well as training in their safe and correct use;
- free choice of goods and services (the manufacturer, the seller is prohibited from using the advantages of his position in production or commercial activities in order to force the consumer to agree with the inadequate quality of goods and services, the range of products he does not need or refuse to use his consumer rights);
- Guaranteed service after the sale of domestic and imported goods;
- exchange of goods of good quality (if for some reason they do not meet his needs or do not have the necessary properties);
- obtaining information about products;
- ensuring the safety of his life and health.
Along with this, the consumer has the right to apply on his own initiative with a claim to the manufacturer or seller of products (works and services) of inadequate quality, or sold at inflated prices. In case of refusal to eliminate the violations and compensate for the damage caused on a voluntary basis, the consumer has the right to file a claim with the court (in this case, the price of the claim does not matter).
The next direction of state regulation of entrepreneurial activity is state regulation of prices and tariffs. In countries with developed market economy price is an important management tool and an object of government regulation.
The price is understood as the monetary expression of the value of goods, works and services. With regard to works and services, the term "tariff" is also used, which is a concept identical to the category "price".
The pricing system in the Republic of Kazakhstan is based on the application of free (market) prices and tariffs, which are formed under the influence of supply and demand, and provides for the following types of prices: free prices; wholesale (selling) prices; retail prices; regulated prices.
Free prices are established by agreement of the parties and apply to all goods and services, except for the list established by the Government of the Republic of Kazakhstan.
There are two types of free prices: wholesale and retail.
Wholesale (selling) prices are formed by agreement between the manufacturer and the consumer, they include the amount of value added tax and excise taxes and are applied in settlements with all consumers, except for the population. Retail prices are determined by commercial organizations that sell goods to the population; they are formed on the basis of the selling price, including value added tax and trade markups.
Regulated prices are determined by authorized state bodies or local self-government bodies for goods and services according to the list established by the Government of the Republic of Kazakhstan.
Violations of state price discipline include:
- overestimation of regulated prices (tariffs) for products, goods and services (fixed and marginal prices (tariffs), marginal levels of profitability, etc.);
- overestimation of wholesale (selling) prices registered when declaring in the pricing authorities;
- overstatement or understatement of prices for products supplied by enterprises under intergovernmental agreements with the CIS countries and other states;
- overestimation of the established markups (markups) to prices (tariffs), the accrual of unforeseen markups (markups), not providing or providing the buyer in a reduced amount of the established discounts;
- application of regulated prices, margins, tariffs by public catering enterprises, communal services and consumer services of the population, the level of service of which does not correspond to the characteristics provided for in the establishment of these prices and tariffs;
Economic sanctions are applied to the entities that committed the above violations. In particular, enterprises that violate state price discipline during the sale of products, goods, services and have received excessive amounts as a result of this are subject to sanctions in the form of undisputed withdrawal of excessive amounts received from profits and transferring them to the state income. In addition, the company is additionally charged a fine in the same amount.
State control in the application of transfer prices in international business transactions is carried out in order to establish the fact of deviation of the applied prices from the market prices for the transactions specified below, and to adjust the objects of taxation (clause 1 of article 3 of the Law of the Republic of Kazakhstan "On State Control in the Application of Transfer Prices" from 5 January 2001 No. 136-II).
A special procedure for the formation of tariffs for regulated services (goods, work) has been established for subjects of natural monopolies. According to Art. 15-1 of the Law of the Republic of Kazakhstan "On Natural Monopolies" dated July 9, 1998 No. 272-I tariffs (prices, rates of fees) or their maximum levels for regulated services (goods, works) of a natural monopoly entity, approved by the authorized body, must not be lower than the cost of the costs required for the provision of regulated services (production of goods, works), and take into account the possibility of making a profit that ensures the effective functioning of a natural monopoly entity.
When approving a tariff (price, rate of charge) or its maximum level, the authorized body applies a special procedure for the formation of costs, which provides for the following provisions:
- regulation of costs included in the tariff (price, rate of collection) or its maximum level;
- limitation of expenditure items of a natural monopoly entity within the limits of technical and technological norms of consumption of raw materials, materials, fuel, energy, as well as normative technical losses;
- establishment of a list of costs that are not taken into account when forming a tariff (price, rate of collection) or its maximum level;
- limitation of profit included in the tariff (price, rate of collection) or its maximum level;
- coordination of the applied methods of calculating the depreciation of fixed assets;
- coordination of revaluation of fixed assets and directions of use of depreciation deductions, provided for by the tariff estimate of a natural monopoly entity.
At present, along with the transformation of the forms and relations of ownership as the fundamental principles of the formation of the market, measures are being taken to demonopolize the economy and develop competition, among which antimonopoly regulation occupies an important place. Legal regulation competition and restrictions on monopolistic activity is aimed at establishing rules for conducting business by monopolistic enterprises, as well as monitoring their implementation.
The spheres of natural monopolies in the Republic of Kazakhstan include services (goods, works):
- for the transportation of oil and (or oil products through main pipelines;
- storage, transportation of gas or gas condensate through main and (or) distribution pipelines, operation of gas distribution units and associated gas distribution pipelines;
- for the transmission and (or) distribution of electrical energy;
- for the production, transmission, distribution and (or) supply of thermal energy;
- on technical dispatching of supply to the grid and consumption of electric energy;
- mainline railway networks;
- access roads;
- air navigation;
- ports, airports;
- telecommunications in the absence of a competitive telecom operator due to the technological impossibility or economic inexpediency of providing these types of services, with the exception of universal telecommunications services;
- on the provision of property lease (lease) or use of cable ducts and other fixed assets, technologically related to the connection of telecommunications networks to the public telecommunications network;
- water management and (or) sewerage systems;
- publicly available postal services (clause 1 of article 4 of the Law on Natural Monopolies).
In accordance with the current legislation, a natural monopoly entity is prohibited from:
- provide services and carry out other activities not related to the spheres of natural monopolies, with the exception of activities: technologically related to regulated services (goods, works); established by the legislation of the Republic of Kazakhstan on mail; in the case when the income from the provision of regulated services (goods, works) related to the natural monopoly does not exceed one percent of the income from the entire activity of the market entity for one calendar year; in the case when income from other activities does not exceed five percent of the total activity of a natural monopoly entity in one calendar year;
- to have, on the right of ownership and (or) economic management, property not related to the production and provision of regulated services (goods, works) by the natural monopoly entity, as well as to the implementation of activities permitted for the natural monopoly entity in accordance with the law;
- own shares (stakes) or otherwise participate in the activities of commercial organizations, except for non-state accumulative pension funds, special financial companies, as well as other organizations carrying out activities permitted for a natural monopoly entity by law;
- to impose conditions of access to regulated services (goods, works) of subjects of natural monopolies or to perform other actions leading to discrimination against consumers;
- refuse to provide regulated services (goods, works) to bona fide consumers in connection with non-payment by unscrupulous consumers for the used volume of regulated services (goods, works);
- include in tariffs (prices, rates of charges) or their limit levels for regulated services (goods, works) costs not related to their provision;
- to recognize as a commercial secret information: contained in the tariff estimate; on the costs of purchasing and installing metering devices for regulated utilities and the mechanism for collecting payments, purchasing and installing metering devices for regulated utilities; Regulated utilities provided
(goods, works).
The Constitution of the Republic of Kazakhstan, civil legislation and special regulations prohibit economic activities aimed at monopolization and unfair competition. In particular, in Art. 11 of the Civil Code of the Republic of Kazakhstan directly establishes that monopolistic and other activities aimed at limiting or eliminating legitimate competition, obtaining unreasonable advantages, infringement of the rights and legitimate interests of consumers are not allowed.
Antimonopoly legislation should by legal means contribute to the development of competition, that is, the competitiveness of entrepreneurs in commodity markets, which limits the ability of each individual entrepreneur to negatively affect the general conditions for the circulation of goods (services) and stimulates the production of those goods and services that are necessary for the consumer.
Antimonopoly regulation, therefore, is a purposeful activity of the state and its bodies to establish and implement the rules for conducting economic activities in commodity markets in order to protect fair competition.
To carry out its functions, any state needs financial resources, the main source of which are taxes and other obligatory payments to the budget. In this regard, the conscientious and timely fulfillment of tax obligations by business entities, and, accordingly, tax regulation is of great importance.
In the Republic of Kazakhstan there are taxes and other obligatory payments to the budget established by the Code of the Republic of Kazakhstan "On taxes and other obligatory payments to the budget" (Tax Code) dated June 12, 2001 No. 209-II ЗРК.
Taxes are classified into direct and indirect taxes. Direct taxes are imposed directly on income or property and are levied in the process of acquiring and accumulating material wealth.
Direct taxes are classified as real and personal. The real taxes are taxes on certain types of income or property, for example, on land, real estate. Personal taxes include, for example, income tax, unified imputed income tax, personal income tax.
Indirect taxes are taxes on the consumption of goods and services, established in the form of premiums to prices, and levied in the process of spending material goods. Indirect taxes include, for example, excise taxes, value added tax, sales tax, customs duties.
Tax regulation of business relations manifests itself simultaneously as the activity of the state to ensure the completeness of tax revenues and other obligatory payments to the budget, and the activity of the state in providing various benefits and preferences in order to ensure sustainable economic growth. Tax instruments that stimulate entrepreneurial activity include, for example, the differentiation of tax rates, the provision of the possibility of accelerated depreciation of fixed assets, various types of tax incentives, and some special tax regimes.
Special tax regime introduced for small businesses and establishes a simplified procedure for calculating and paying social tax and corporate or individual income tax, with the exception of taxes withheld at the source of payment (at the same time, small businesses do not apply general order calculation, payment and submission of tax reporting of the above taxes). The object of taxation is income for the tax period, consisting of all types of income received (to be received) in the territory of the Republic of Kazakhstan and abroad, with the exception of income previously taxed, in the presence of documents confirming withholding tax at the source of payment, and (or) one-time voucher. The tax period for an individual entrepreneur making payments to the budget on the basis of a patent is twelve months; for a small business entity making settlements with the budget based on a simplified declaration - a quarter. In the case of several types of entrepreneurial activities by small businesses applying a special tax regime, income is determined in total from the implementation of all types of activities. For small businesses that apply a special tax regime and are payers of value added tax, the amount of value added tax is not included in the income for the tax period.
Small business entities have the right to independently choose only one of the following procedures for calculating and paying taxes, as well as submitting tax reports on them: general procedure; special tax regime based on a one-time voucher; a special tax regime based on a patent; a special tax regime based on a simplified declaration (Article 371 of the Tax Code of the Republic of Kazakhstan). With the transition to the generally established procedure for calculating and paying taxes, the subsequent transition to a special tax regime is possible only after two years of application of the generally established procedure.
A special tax regime based on a patent is applied by individual entrepreneurs who meet the following conditions: they do not use the labor of hired workers; carrying out activities in the form of personal entrepreneurship; whose income for each twelve-month period of application of the special tax regime on the basis of a patent does not exceed 2 million tenge. In cases where conditions arise that do not allow the application of a special tax regime based on a patent, the taxpayer, on the basis of an application, switches to a special tax regime based on a simplified declaration or to the generally established procedure for calculating and paying taxes.
To apply a special tax regime based on a patent, an individual entrepreneur, prior to the commencement of its application, shall submit an application to the tax authority at the place of business activity in the form established by the authorized state body. A patent is issued to an individual entrepreneur for a period of not less than one month and not more than twelve months.
The calculation of the value of a patent is made by an individual entrepreneur by applying a rate of 2% to the declared income. The cost of the patent is payable to the budget in the form of: individual income tax - in the amount of? part of the cost of the patent; social tax - in the amount? part of the cost of the patent minus the amount of social contributions in
State Social Insurance Fund, calculated in accordance with the legislative act of the Republic of Kazakhstan on compulsory social insurance.
In case of termination of entrepreneurial activity before the expiration of the patent, the paid amount of taxes is not subject to refund and recalculation, except for the case of recognition of an individual entrepreneur as incapacitated.
To switch to a special tax regime on the basis of a simplified declaration, before the start of the tax period, small business entities submit an application to the tax authority at the place of business in the form established by the authorized state body. Newly formed legal entities submit an application for the application of a special tax regime on the basis of a simplified declaration to the tax authority no later than ten working days after the state registration of the legal entity. Newly formed individual entrepreneurs submit an application for the application of a special tax regime based on a simplified declaration on the day of registration at the place of business. When carrying out activities at several objects located on the territory of different territorial and administrative units within the same settlement, the taxpayer independently determines the tax authority for filing an application for the application of a special tax regime based on a simplified declaration.
A special tax regime based on a simplified declaration is applied by small business entities that meet the following conditions: for individual entrepreneurs: the maximum average number of employees for the tax period is twenty-five people, including the individual entrepreneur himself; marginal income for the tax period is 10 thousand tenge; for legal entities: the maximum average number of employees for the tax period is fifty people; marginal income for the tax period is 25 thousand tenge.
Payment of social, corporate or individual income taxes and reporting on them when switching from the generally established procedure for calculating and paying taxes to a special tax regime on the basis of a simplified declaration is made in accordance with the generally established procedure. The calculation of taxes on the basis of a simplified declaration is made by a small business entity independently by applying a rate of 3% to the object of taxation for the reporting tax period.
The special tax regime for peasant (farmer) households provides for a special procedure for settlements with the budget based on the payment of a single land tax and applies to the activities of peasant (farmer) households for the production of agricultural products, processing of agricultural products of their own production and their sale, with the exception of production activities, processing and sale of excisable products. The right to apply a special tax regime is granted to peasant (farmer) households in the presence of land plots on the right of private ownership and (or) on the right of land use (including the right of secondary land use). Peasant (farmer) households have the right to independently choose this special tax regime or the generally established taxation procedure.
etc.................
The activities of an entrepreneur are aimed at making a profit, at obtaining property benefits. In this case, we can talk about a possible commercial risk, possible adverse property consequences of the entrepreneur's activities (due to both omissions in work and related to improper performance of their obligations).
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The duration and complexity of the process of entrepreneurship development lead to the need for program-targeted management of this process, therefore, in many respects, the success of entrepreneurship development depends on the central government authorities.
The prospective development of entrepreneurship focuses on two important areas:
1. Creation of large organizational and economic structures (should give the economy stability and controllability, open the way to large-scale implementation of scientific and technical innovations.
2. Development of small business (should create a competitive environment, ensure production flexibility and individualization).
Within the framework of the first direction, rather powerful organizational and economic structures of a new type are emerging - state, mixed and private corporations, concerns, as well as commercial and industrial groups, capable of successfully operating in the domestic and foreign markets. Organic interlacing of large and small manufacturing companies with powerful financial institutions(commercial banks, insurance and investment institutions), as well as transport, trade and information structures form financial and industrial groups that have truly enormous production and financial capabilities. The functioning of such groups is the progress of modern social production and at the same time a condition for its further development. Financial and industrial groups arise and strengthen under the influence of the need to develop large-scale research and development, to use the most complex technical and technological complexes, industrial cooperation to effectively withstand sudden fluctuations in the business environment. In addition, the experience of developed Western countries shows that national capital is able to withstand competition with transnational corporations, foreign financial and industrial groups, if it is structured into powerful financial and industrial formations closely interacting with government bodies, working in a legal regime that adequately takes into account the peculiarities of the national and global economy.
Legal regulation of entrepreneurship
The issue of the legal foundations of state regulation of entrepreneurship cannot be disclosed without characterizing the content of the principles for the implementation of such a policy. The principles of state regulation of entrepreneurship are fundamental ideas enshrined in legal norms, in accordance with which the mechanism of statehood of Kazakhstan in the field of entrepreneurship is organized and functions. These principles are part of the objectively existing general principles state management, which are enshrined in the current legislation and are used in the process of governing the country.
The principle of legality is an overarching legal principle. It applies to all forms of legal regulation, addressed to all subjects of law. The main thing in the content of this principle is the requirement of the strictest observance of laws and by-laws based on them. The legality of state regulation of entrepreneurship means that its measures comply with the current legislation, are applied in the manner prescribed by law. A sufficient number of high-quality legal regulations, along with high level their implementation by all subjects of legal relations is the basis for ensuring the legality of the activities of business entities. The principle of legality is the basis for the functioning of both the state in general and entrepreneurial activity in particular.
The principle of the expediency of state regulation of entrepreneurship is that it should be used only when with its help certain problems in the development of entrepreneurship can be solved and when the negative consequences of its application do not exceed the positive effect achieved with its help. The purpose of the application of state regulation is to create obstacles to violations of legal norms. The content of government regulation measures is subordinated to the principle of justice. Justice is one of the general principles of law, is the guiding principle of legal regulation. The fairness of state regulation is ensured by the fact that the norms of law enshrine the equality of business entities before the law and is expressed in accordance with the scope of the regulatory impact to the nature of the offense, in their proportionality.
The next principle of state regulation of entrepreneurship is the mutual responsibility of the state and business entities. At the same time, the state is legally recognized as the main subject of ensuring the security of entrepreneurial activity, performing functions in this area through the legislative, executive and judicial authorities. The state must ensure not only the safety of every person, but also give guarantees in ensuring the safety of entrepreneurial activity.
According to paragraph 1 of Article 4 of the Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006, the main goals of state regulation of private entrepreneurship are: creating favorable conditions for the development of private entrepreneurship and protecting the interests of the state and consumer rights by introducing the administration of private entrepreneurship. In accordance with paragraph 2 of Article 4 of the Law of the Republic of Kazakhstan "On Private Entrepreneurship" dated January 31, 2006, the main principles of state regulation of private entrepreneurship are:
Guaranteeing the freedom of private enterprise and ensuring its protection and support;
Equality of all subjects of private entrepreneurship to carry out entrepreneurial activities;
Guarantee of inviolability and protection of private property (property of private business entities);
Priority of small business development in the Republic of Kazakhstan;
Participation of private entrepreneurship entities in the examination of draft regulatory legal acts affecting the interests of private entrepreneurship.
Everyone's right to freedom of entrepreneurial activity is concretized within the framework of civil legislation and, above all, in its basic principles. In accordance with paragraph 1 of Article 2 of the Civil Code of the Republic of Kazakhstan ( a common part) civil legislation is based on the recognition of the equality of participants in the relations regulated by it, inviolability of property, freedom of contract, the inadmissibility of arbitrary interference by anyone in private affairs, the need for the unhindered exercise of civil rights, ensuring the restoration of violated rights, and their judicial protection. In accordance with paragraph 2 of Article 2 of the Civil Code of the Republic of Kazakhstan, citizens and legal entities acquire and exercise their civil rights by their own will and in their interest. They are free to establish their rights and obligations on the basis of the contract and to determine any terms of the contract that do not contradict the law.
The exercise of the right to freedom of entrepreneurial activity is guaranteed by the norms of the current legislation in the form of defining the limits of legal regulation of private entrepreneurial activity and establishing bans on restricting freedom of entrepreneurship addressed to state authorities and administration.
In accordance with paragraph 2 of Article 10 of the Civil Code of the Republic of Kazakhstan, the state guarantees freedom of entrepreneurial activity and ensures its protection and support.
State guarantees of freedom of entrepreneurial activity are established in the law of the Republic of Kazakhstan "On protection and support of private entrepreneurship".
By the provisions of Article 14 of the Law, a private entrepreneur is guaranteed the opportunity to freely exercise the following rights:
· Create any types of enterprises, the organization of which does not contradict the legislative acts of the Republic of Kazakhstan;
To acquire property in whole or in part state enterprises and enterprises based on other forms of ownership, other property and related property rights;
· Upon the transfer of ownership of buildings and structures (including those not completed by construction), together with these objects, the right of ownership or permanent land use is transferred to the land plot in the manner and under the conditions established by the land legislation of the Republic of Kazakhstan;
Participate in their property and property received on legal basis, in the activities of other business entities;
· Use, by agreement of the parties, the property of legal entities and citizens;
· Hire and dismiss any number of employees on the terms of a contract or on terms that do not contradict the legislation of the Republic of Kazakhstan;
· To establish the forms, systems and amounts of remuneration and other types of income of persons working for hire;
Form a program of economic activity, select suppliers and consumers of manufactured products (works, services), perform on a contractual basis work and deliveries for state needs;
· Independently establish prices, rates and tariffs for the goods (works, services) sold, except for cases determined by the norms of the current legislation of the Republic of Kazakhstan;
Open bank accounts, including for storing money and carrying out all types of settlement, credit and cash transactions;
· Freely dispose of the income from entrepreneurial activity remaining after taxes and other obligatory payments;
· Receive unlimited income;
Use different systems of your choice social security and social insurance;
· To appeal in accordance with the established procedure the actions of state and other bodies that infringe on his rights or legitimate interests;
· To act as a participant in foreign economic relations and to carry out foreign exchange transactions;
· To carry out other actions related to entrepreneurial activity, if they do not contradict the legislation of the Republic of Kazakhstan.
The above and other rights of private entrepreneurs to freely carry out entrepreneurial activities are protected by law. Clause 3 of Article 10 of the Civil Code of the Republic of Kazakhstan defines methods of protecting the rights and legitimate interests of entrepreneurs, providing for:
The possibility of carrying out entrepreneurial activities without obtaining anybody's permits, except for licensed types of activities, the list of which is established in article 9 of the decree of the President of the Republic of Kazakhstan, having the force of law, dated April 17, 1995 No. 2200 "On licensing";
The simplest possible pre-registration procedure for registration of all types of entrepreneurship in all spheres of the economy in one registering body;
Restriction by legislative acts of inspections of entrepreneurial activity carried out by state bodies, which is regulated by the law of the Republic of Kazakhstan "on taxes and other obligatory payments to the budget", the law of the Republic of Kazakhstan dated June 19, 1997 "On individual entrepreneurship"; by the decree of the President of the Republic of Kazakhstan dated April 27, 1998 "On the protection of the rights of citizens and legal entities to freedom of entrepreneurial activity";
Possibility of compulsory termination of entrepreneurial activity only by a court decision made on the grounds and in the manner determined by legislative acts;
Establishment by legislative acts of a list of works, types of goods and services that are prohibited for private entrepreneurship, prohibited or restricted for export or import;
The possibility of involving state bodies, officials, as well as other persons and organizations in the establishment by legislation of property liability to entrepreneurs for unlawful obstruction of their activities;
Prohibition of executive control and supervisory bodies to enter into contractual relations with business entities for the performance of duties that are the functions of these bodies;
Other means provided by the legislation, including: the law of the Republic of Kazakhstan dated July 4, 1992 "On the protection and support of private entrepreneurship" (as amended), the law of the Republic of Kazakhstan dated June 19, 1997 "On state support for small business", by decree President of the Republic of Kazakhstan dated March 6, 1997 "On measures to strengthen state support and activate small business."
The formation of a system of market economic relations is the essence of the reforms being carried out in the Republic of Kazakhstan, as in other post-socialist countries. The experience of the world market economy shows that modern market relations in almost any country are regulated by state legislation.
State regulation of the economy in a market economy is a system of standard measures of a legislative, executive and regulatory nature, carried out by competent government agencies and public organizations in order to stabilize and adapt the existing socio-economic system to changing conditions, including a complex of diverse and interconnected economic regulators.
An important goal of state regulation of the economy is the creation of economic and social stability and its adaptation to changing conditions. In a market economy, it solves various problems:
- * stimulating economic growth;
- * regulation of employment;
- * encouragement of progressive shifts in the sectoral and regional structure;
- * export support.
The main directions, forms, scale of state regulation are determined by the nature and severity of economic and social problems.
Subjects of state regulation are carriers, spokesmen and performers of economic interests. The objects of state regulation of the economy are spheres, industries, regions, as well as situations, phenomena and conditions of the country's socio-economic life, where difficulties have arisen or could arise, problems that are not automatically resolved or solved in the distant future, while the removal of these problems is necessary ...
In a market economy, the economy is regulated by economic (indirect) and administrative (direct) methods. Economic and administrative methods are, as it were, opposite, since administrative ones restrict freedom of action.
Economic methods of state regulation are in two main forms: monetary and fiscal.
The monetary form implies changes in the amount of money in circulation and the availability of loans, thanks to the use of monetary policy instruments, such as the reserve requirement, the rate of interbank loans, transactions with government bonds in the securities market, etc. The state opposes inflation, regulates interest rates, and through them the investment process, production and employment.
The fiscal form implies tax programs and government spending aimed at stimulating the national economy during periods of high unemployment and low inflation, or at slowing it down during periods of high inflation and low unemployment.
Administrative methods are based on the strength of state power and are not associated with measures of financial incentives, material incentives, they determine not the economic conditions of capital turnover, but the very external possibility of its functioning.
The basis for the formation and development of entrepreneurship in Kazakhstan is laid in the State programs for the support and development of entrepreneurship. For the first time, these issues were reflected in the Law of the Republic of Kazakhstan "On freedom of economic activity and the development of entrepreneurship in the Kazakh SSR", adopted in December 1990.
In July 1992, the Law "On the Protection and Support of Private Entrepreneurship" was adopted, which states that private entrepreneurship is the activity of citizens aimed at obtaining profit or personal income by satisfying the demand for goods (work, services), based either on property of the citizen himself and carried out on his behalf, at his own risk and under his property responsibility (individual entrepreneurship), or on collective property carried out on his behalf, for the risk and under the property responsibility of a legal entity (collective entrepreneurship).
Private entrepreneurship does not include the activities of legal entities, a controlling stake or a large share in which belongs to the state.
The property of private entrepreneurs is inviolable and protected by law. Suspension of activities and forced liquidation a business entity that is a private entrepreneur can only take place by a court decision.
In the conditions of free enterprise, there are a number of problems associated with state regulation of the economy:
- * often the government is less informed than individuals, since accurate information is expensive;
- * natural monopolies, the services of which are most economically represented by a single company (gas supply, water supply, telephony, etc.);
- * external costs that are not reflected in the price or the normal functioning of the market, in which the state must adjust the overproduction and excessive consumption of goods and services, leading to external costs;
- * provision by the state of the economy with the required amount of money;
- * consumption of public goods, i.e. those in the consumption of which all citizens participate (unified energy system, national defense, national communication networks, etc.).
In the Constitution of the Republic of Kazakhstan, adopted on August 30, 1995, paragraph 4 of Article 25 is especially noted, which proclaims the right of every citizen to freedom of entrepreneurial activity.
By the Resolution of the Cabinet of Ministers of the Republic of Kazakhstan No. 912 of August 17, 1994, plans of assignments and measures for the implementation of state support and the development of entrepreneurship in the Republic of Kazakhstan for 1994-1996 were approved. At the end of 1995, the Program of Action of the Government of the Republic of Kazakhstan to deepen economic reforms for 1996-1998 was adopted, in which strengthening state support for entrepreneurship, primarily small and medium-sized businesses, was also identified as one of the main tasks. Then, the Decrees of the President of the Republic of Kazakhstan of June 14, 1996 "On additional measures to implement state guarantees of freedom of entrepreneurial activity" and of March 6, 1997 "On measures to strengthen state support and enhance the development of small business" were adopted.
The Government of the Republic of Kazakhstan published a number of decrees: dated March 14, 1997, No. 325 "On the formation of the republican information and exhibition center for small businesses", dated April 8, 1997, No. 499 "Issues of small business", dated April 26, 1997, No. 665 " On the creation of a fund for the development of small business ", dated June 4, 1997 No. 923" On the approval of the Regulations on the procedure for supporting the creation of new jobs and the development of individual entrepreneurship from the funds of the state fund for promoting employment. "
The Law "On individual entrepreneurship" signed on June 19, 1997 and the Decree of the President of the Republic of Kazakhstan "On priorities and regional programs for support and development of small business in the Republic of Kazakhstan" entrepreneurship is understood as "initiative activities of citizens aimed at generating income, based on the property of the citizens themselves and carried out on behalf of citizens for their risk and under their property responsibility."
As subjects of individual entrepreneurship, the law defined individuals engaged in this activity "without forming a legal entity and in the absence of signs of a legal entity." The following positive points can be noted:
- * created preferential conditions for obtaining loans;
- * created legislative opportunities for purchase by installments production facilities and areas, office premises, as well as their rental or trust management;
- * identified the priorities of the activity;
- * simplified the procedure for creating and registering private entrepreneurs and private enterprises, as well as opening accounts in second-tier banks.
The main coordinator and conductor of the state policy for the support and development of small business in Kazakhstan is the Department for Small Business Support of the Ministry of Economy and Trade of the Republic of Kazakhstan, created in May 1997. Under him, two expert councils have been created.
The first - from representatives of entrepreneurial structures to support small businesses to study draft regulations and legislation.
The second is an interdepartmental one, from representatives of interested ministries and departments, which is engaged in the implementation of the Presidential Decree on enhancing entrepreneurial activity.
Practical experience shows that due to the abundance of normative legal acts, difficulties are possible due to the preservation of many old laws, as well as their repetition and duplication in new ones for some positions.
In this regard, the idea of creating in Kazakhstan, according to the experience of Belgium, a network of business innovation centers (business incubators), proposed by the consultants of the department for the preparation of a business plan of the Kazakhstan Center for the Support and Development of Entrepreneurship, deserves attention.
IN general outline A business innovation center is a local or regional partner structure that provides a full range of services to small and medium-sized companies at favorable times, with an emphasis on innovative services for industry.
It is necessary to carefully consider and implement specific measures to eliminate or minimize the negative effects of such factors inhibiting the development of entrepreneurship as:
- * underdeveloped political system and volatility of the regulatory legal framework;
- * volatility of the Kazakh taxation system;
- * unavailability of loans due to the high difference between the interest rate set by banks and the inflation rate;
- * lack of strategy definition skills for most entrepreneurs successful activities enterprises;
- * low consumer demand of the population;
- * problems in relationships with partners and competitors both inside Kazakhstan and abroad;
- * poor professional training of employees of small enterprises.
In this regard, it is advisable to use the opportunities not only of state bodies, but also of such non-state institutions as the Center for Business Relations and the Central Asian-American Foundation for the Support of Entrepreneurship in Kazakhstan. The Consultative Council of the CIS member states on the support and development of small business, created after the signing of the corresponding agreement on January 17, 1997, by the governments of all the Commonwealth states, with the exception of Uzbekistan, should also play its positive role.
Research shows that the development of entrepreneurship is associated with a change in the economic situation in the republic. The first wave in the form of cooperatives and private enterprises, taking advantage of the privileges provided, was able to function quite successfully. There were trends at that time
macroeconomic stabilization, inflation reduction and privatization.
Executive and legislative bodies pay special attention to the problems of institutional transformations, which is reflected in Civil Code Of the Republic of Kazakhstan, a number of legislative acts, policy documents to deepen economic reforms.
The main effective measures of the government are related to the implementation of the Decree of the President of Kazakhstan "On measures to strengthen state support and intensify the development of small business" dated March 6, 1997. In accordance with this decree:
- * created state institute support for small businesses (Department of Small Business Support of the Ministry of Economy and Trade of the Republic of Kazakhstan);
- * the laws “On state support of small business”, “On individual entrepreneurship”, “On amendments and additions to some legislative acts of the Republic of Kazakhstan on the simplification of registration of small business entities” and others have been adopted;
- * the number of controlling and inspecting state bodies and paid services carried out by them has been reduced;
- * the Small Business Development Fund was established;
- * installed minimum size lending to small businesses by all banks of the second
level (at least 10% of the principal debt of the bank's loan portfolio).
Foreign experience of countries with developed market economies indicates that entrepreneurship performs the most important functions in the national economy, providing a special mechanism for the reproduction of market relations through balancing supply and demand, as well as having a significant impact on the activation of human resources and innovative potential.
Today, the implementation of the main directions is carried out in accordance with the Decree of the President of the Republic of Kazakhstan "On priorities and regional programs for support and development of small business in the Republic of Kazakhstan" dated July 7, 1997, which creates a strategic basis for supporting entrepreneurial activity.
The Decree establishes the main priority directions for the development of entrepreneurship for 1997-1998. This is the creation of new and the development of existing production of consumer goods, replacing imports, the development of production for further processing of products of the agro-industrial complex. Financial, investment, production and technical support will be provided through state regulation of entrepreneurial activity.
The issue of state regulation of the development of entrepreneurship is of great regional importance, especially in those geographic regions where there is an industry that is in economic decline. Here, expanding the regional entrepreneurial sector is often one of the most effective ways to provide employment for the working population.
At the same time, the ministry will take into account the feasibility of creating new industries, exclude possible duplication and overproduction of certain types of products in the country as a whole, and ensure a balance between the national economic and regional goals for the development of certain industries and services. When making a final decision, the following will be taken into account:
- * an estimate of the costs of raw materials and materials, indicating domestic and imported production;
- * availability of production facilities;
- * the cost of purchasing equipment of domestic and foreign production;
- * assessment of volumes and sources of financing;
- * elaboration of the issue of loans with banks;
- * the number of employed people, etc.
In general, state regulation of entrepreneurial activity in the republic provides for the creation of legal conditions for its development and support and the development of further measures to improve the regulatory framework in order to create conditions conducive to the development and growth of entrepreneurship, as well as measures to remove unnecessary fees from controlling and inspecting organizations.
In the financial-investment and industrial-technological support for the development of entrepreneurship, particular measures are provided for the financial and credit system in order to create a favorable investment climate with the participation of specialized funds and other financial institutions.
Here, proposals for the participation of local banks and branches in lending to business entities, for the further implementation of decisions of the President and the government, in particular, an inventory of unused premises, their sale or transfer, are important here.
In addition, the development of infrastructure, staffing of entrepreneurship provides for the creation and development of existing elements for the purpose of education. unified system, which includes a network of foundations and centers, exhibition centers, consulting firms, etc.
The implementation of the planned measures of the Government of the Republic of Kazakhstan on state regulation of entrepreneurship, aimed at the development and support of it, will sharply increase the number of business entities engaged in entrepreneurial activity, and, as a result, conditions will be created to increase the share of domestic products.
State intervention in the economy requires large expenditures, which include both direct costs (preparation of legislation and control over their implementation) and indirect (on the part of firms that must comply with government instructions and reporting). In addition, it is believed that government regulations reduce the incentive to innovate, to the entry of new competitors into the industry, since this requires the permission of the relevant commission.
State regulation of entrepreneurial activity is inextricably linked with the rights, duties and responsibilities of entrepreneurs. Rights are combined with his duties and responsibilities for violation of duties.
An entrepreneur bears administrative and criminal liability to the state and partners in accordance with the legislation of the Republic of Kazakhstan for improper performance of concluded contracts, violation of property rights of other entities, tax discipline, product quality requirements, environmental pollution, violation of antimonopoly legislation, non-compliance with safe working conditions, implementation consumers of products that are harmful to health.
General forms of responsibility are stipulated in the Law “On freedom of economic activity and development of entrepreneurship”. These measures include monetary fines, revocation of a license or patent, and termination of business activities. Also, the entrepreneur is obliged to compensate for damage caused by non-compliance with the requirements for the rational use of land and other natural resources, environmental protection from pollution, violation of production safety rules.
An entrepreneur, in accordance with the legislation of the Republic of Kazakhstan, is liable to partners for failure to fulfill the obligations provided for by the agreement (contract).
Depending on the chosen one legal form entrepreneurial activity, full or limited property liability of the entrepreneur is established for the obligations of the enterprise. The form of responsibility is indicated in the constituent documents. The activity of an unregistered enterprise is prohibited, and the income received from its activity is recovered through the courts.
In accordance with the Law "On Licensing", relations related to state licensing of activities, or certain actions subject to licensing, are regulated. It establishes the types of activities subject to compulsory licensing. Engaging in activities without an appropriate license or in violation of licensing rules and regulations entails administrative and criminal liability established by law. When issuing licenses, production conditions are taken into account that ensure the safety of society, the environment, the life and health of citizens, as well as a guarantee of the quality of goods (works, services) that are the product of this activity.
An entrepreneur who manufactures certain products must apply to a certification body and receive a certificate of conformity.
The most favored nation treatment is introduced for the products of small entrepreneurs. Kazakhstan will introduce harmonized international standards a certification scheme providing for the issuance of certificates of conformity based on a declaration of conformity. The applicant assumes responsibility for the safety of the products.
Products and types of services produced by the entrepreneur are subject to marking with the indication of the trademark or service mark. Registration of trademarks and service marks takes place in the prescribed manner. The use of someone else's trademark and other actions leading to the elimination or restriction of competition are referred to as unfair competition.
The entrepreneur is also liable for unfair competition. For actions (inaction) that violate the freedom of competition, legal entities and individuals are liable under the Law of the Republic of Kazakhstan "On Unfair Competition". In the event of a violation of the law, the subjects of market relations are obliged to stop violations due to unfair competition, terminate or amend agreements aimed at eliminating or restricting competition, compensate for losses (damage) caused as a result of unfair competition, in accordance with the established legislation.
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