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Файл:Basics of entrepreneurship in the motor transport industry. Study guide
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Another element of character is energy level, that is, a tendency to activity
capable of producing socially significant transformations. Energy level,
manifested in the dynamics of people's behavior, can also be high or low. High
energy level contributes to the growth of efficiency, but requires constant
control, since, having crossed a certain limit, it becomes destructive.
Finally, the third element of character is the property of primary or
secondary nature. Primary or secondary nature shows how long people can feel,
experience a particular psychological state. They are based on such features of
human nervous activity as strength, balance, and mobility.
People with primary character traits quickly navigate in a new
environment, easily change activities, adapt well to it, and are not prone to risky
projects. At the same time, they are not self-confident and not capable of longterm or routine work.
People with secondary character traits have patience, stable behavior,
loyalty to principles and habits. They are self-confident, weakly influenced by
others, hard-working, but have difficulty adapting to new things.
Modern entrepreneurs must be energetic, moderately emotional, have
a strong character, great endurance, and a desire for innovation [2, 3].
11
2. SMALL AND MEDIUM-SIZED BUSINESSES
Criteria
Medium-sized
enterprise
Small enterprise
Micro enterprise
Income
2 bln RUR
800 mln RUR
120 mln RUR
Staff number
101-250 people
100 people
15 people
IN THE ECONOMY OF THE COUNTRY. INTERMEDIARY
ENTREPRENEURSHIP IN THE FIELD OF PROVIDING
MOTOR TRANSPORT SERVICES
2.1. Small entrepreneurship
Small entrepreneurship (small business) is an entrepreneurship based
on the activities of small companies, small enterprises that are not formally part
of associations [55].
According to Russian legislation, small business entities also include
entrepreneurs without forming a legal entity, since the rules that regulate the
activities of legal entities that are commercial organizations also apply to them.
The criteria for determining a small enterprise are given in table 2.1.
Table 2.1
Criteria for determining a small enterprise
When discussing the role of small and medium-sized businesses in the
country's economy, the most common issues noted are the increased level of
competition, innovative activity, and social significance. In many developed
countries, development stability is directly related to this sector of the economy,
which accounts for 70 to 99 % of the total number of enterprises and 65 to 75 %
of the gross domestic product. In the Russian economic system, the role of small
and medium-sized businesses is not so significant, if we talk about such
indicators. However, the importance of developing this area, including through
government support programs, is no longer denied by anyone. Discussion of the
problems of developing small and medium-sized businesses, as a fundamental
and necessary element of the country's socio-economic system, is taking place at
the highest level.
A number of the most important tasks solved by small and medium-sized
businesses have been identified.
Small and medium-sized entrepreneurship or small and medium-sized
business is one of the most important socio-economic institutions in many
developed economic systems, which is the basis for the existence of the middle
class in modern theories of social stratification. According to a number of
experts, small and medium-sized entrepreneurship is a stable basis for a market
economy.
12
The role and place of small and medium-sized businesses in modern
Countries
Number of small
and medium-sized
enterprises per
1000 residents,
units
Share of
employees
in total number
of employed, %
The share of small
and medium-sized
enterprises in the
country's GDP, %
Share of small and
medium enterprises
in the total number
of enterprises, %
UK
27
35
50
99,5
Canada
33
47
27
98
Czech Republic
85
51
35
99,8
RSA
39
60
60
93,4
USA
20
42
62
99,7
Japan
45
77
63
99,7
Russia
39
25
21
42
Enterprise size
Year
Number of
enterprises
(at the end of the
year), units
Change, %
Turnover,
mln RUR
Change, %
Medium
2012
17387
–
3105357
–
2013
18012
3,59
3189959
+2,72
2014
18882
4,83
3522108
+10,41
2015
17703
–6,24
3925605
+11,46
2016
15826
–10,6
3928349
+0,007
economic conditions in different countries can be characterized by such
indicators as the share of employees in this sector in the total number of
employed or the share of entities in the gross domestic product of countries
(table 2.2).
Table 2.2
Key indicators of the level of development of small and
medium-sized businesses in different countries
Note: Compiled according to data of Rosstat, Financing SMEs and Entrepreneurs.
From the data in table 2.2 it is clear that the number of people employed
in this sector of the economy in developed countries ranges from 35 % to over
70 % (the highest figures are in Japan), and its share of GDP ranges from 27 %
to over 50 %.
Table 2.3
Dynamics of the number and turnover of micro-, small and
medium-sized enterprises in the Russian Federation
13
End of the table 2.3
Enterprise size
Year
Number of
enterprises
(at the end of the
year), units
Change, %
Turnover,
mln RUR
Change, %
2017
13684
-13,5
4295912
+9,4
2018 – –
4515819
+5,11
Small
2012
282651
–
10093484
–
2013
227529
-19,50
8805928
-12,76
2014
219688
-3,45
10247044
+16,37
2015
231562
+5,40
12909435
+25,98
2016
243537
+4,97
15116297
+17,09
2017
234537
-3,51
15679869
+3,73
2018
235579
+0,44
16692895
+6,46
Micro
2012
1052319
–
8591276
–
2013
1374661
+30,63
8067181
-6,10
2014
1415186
+2,95
7547752
-6,44
2015
1593765
+12,62
7027203
-6,90
2016
1758873
+10,36
8347404
+18,79
2017
1827857
+3,92
9097316
+8,98
2018
1868201
+2,21
9699324
+6,61
predominantly regional in nature and occupy a significant place in the regional
economy, contributing to the formation of an integrated structure of the regional
and municipal economy. Focusing on the region's resources and meeting
regional needs, small and medium-sized businesses to a certain extent influence
the positioning of the region in the national economy. In all regions of Russia
without exception, small businesses use 75-90 % of local resources (labor,
material and technical, and natural) and meet the needs of the local market with
a coverage area of one to four administrative districts by 68-95 %.
14
Due to the scale of their activities, small and medium-sized businesses are
Having a number of advantages, small and medium-sized businesses
attract the attention of the scientific community. The actualization of the
theoretical study of the problems and issues of development of small and
medium-sized businesses is largely due to the growing role of this sector in the
economic system of the regional and municipal level, the study of which is
impossible without understanding the essence of the basic categories.
In our opinion, it is necessary to begin identifying the essence and
specificity of any category (not only small business) by defining its essential
characteristics, which for small and medium-sized businesses are expressed by
the functions they perform. It is obvious that small businesses, on the one hand,
will have a set of functions in common with entrepreneurship as such, and on
the other hand, its own. Among the most important or basic functions of
entrepreneurship, such authors as Yu.A. Afonin, V.S. Afanasyev, L.S. Babaeva,
A.P. Zhabin, A.A. Shulus and others highlight the economic (in some sources –
general economic), resource, organizational, innovative (or creative and search),
and social functions. In addition, some authors mention a sixth one, political
function.
Due to its mass character compared to large business, as well as its
proximity to the end consumer, the social function performed by small and
medium-sized businesses is very difficult to overestimate. Many scientists and
researchers note that this role, performed by small businesses especially in times
of crisis, is the most important. According to V.S. Afanasyev, small business is
the fundamental basis for the formation of the «middle class», since it performs
the function of mitigating social tension and democratizing market relations.
According to statistics, the volume of investments directed by the state to
support small and medium-sized businesses during the crisis period was aimed
at stimulating the creation of new enterprises, promoting self-employment of
unemployed citizens and financing new projects, the so-called start-up
companies.
In the labor market of foreign countries, small enterprises as employers
occupy a significant place, which determines another social function of small
entrepreneurship. It cannot be attributed to the number of distinctive features of
small entrepreneurship, since jobs are also created by the state, corporate
structures, and even non-profit organizations. At the same time, the potential of
the social function is lower than that of employers of other categories, since
small business entities belong to the category of individual entrepreneurs who
often do not use hired labor. At the same time, this is offset by the action of
another factor, which a number of researchers have drawn attention to.
A pronounced advantage of small and medium-sized businesses is the lower cost
of creating jobs, which is used in practical activities when implementing state
social programs to reduce unemployment. By creating favorable conditions for
the development of small and medium-sized businesses, the state has the right to
expect the emergence of a larger number of jobs than when interacting with
employers of other categories.
15
The social functions of small and medium-sized businesses also
legitimately include assistance in involving additional labor resources in the
process of social reproduction, which are practically not used by other groups of
employers. These include citizens whose labor potential is limited by objective
factors. These are pensioners, minors, people with limited work capacity,
mothers of many children, etc. In a market economy, most employers do not
consider them as employees of full value, and therefore are unable to provide
employment opportunities.
The most important tasks solved by small and medium-sized businesses:
● smoothing out fluctuations in the economic situation by balancing
supply and demand;
● development of a healthy competitive economic environment that
creates a system of strong motivational incentives for more complete use of the
knowledge, skills, and abilities of the population, which, in turn, allows for more
active development and use of available material, personnel, organizational, and
technological resources;
● formation of a diversified and high-quality system of household,
organizational, and production services;
● creation of a significant number of new jobs, and formation of the most
important stratum of society – the middle class; development of the innovative
potential of the country's economy, and introduction of new forms of
organization, production, marketing, and financing;
● acceleration of economic restructuring;
● formation of a middle class of effective owners;
● increasing the overall efficiency of the economic system and socio-
political stability in society;
● increasing and developing competition in overcoming industry and
regional monopolism;
● strengthening the social role of small business in reducing
unemployment;
● developing consolidation and interaction of small, medium-sized and
large businesses;
● improving the state of the regional economy;
● developing the economy of municipalities.
2.2. Intermediary entrepreneurship
in the field of providing transport services
Intermediary services are a form of entrepreneurship that consists of
facilitating the establishment of relations between producers and consumers in
order to speed up and facilitate the circulation of raw materials, supplies, money,
currency, information, and consumer goods (Dictionary of Economics and
Finance. Glossary.Ru).
16
Quite complex relationships arise between the parties to transactions
concluded on the basis of intermediary agreements, which causes certain
difficulties in reflecting transactions in ledgers and determining the tax base for
a number of taxes, especially for value added tax (hereinafter referred to as
VAT) and income tax.
The complex civil-law structure of intermediary agreements, the lack of
a clear legislative framework on issues of reflecting intermediary transactions in
ledgers and calculating taxes often lead to various errors.
In order to avoid undesirable consequences, it is necessary to have
a very good understanding of the nature of intermediary agreements in their
essence.
Civil legislation distinguishes three types of agency agreements:
a commission agreement, a contract of delegation, and an agency agreement.
Intermediary agreements have a very wide application in business
practice. After all, such relationships, established between subjects of civil
turnover, have a great influence on the market economy. On the basis of the
commission agreement, the intermediary can receive the exclusive right to sell
the principal's goods in a certain territory, for a certain period or indefinitely,
with a limited assortment of goods or without it. The principal can regulate the
sales market by prohibiting the commission agent from acting as an
intermediary for the same goods from other manufacturers or wholesalers. So,
the commission agreement assumes quite large opportunities for the
development of entrepreneurship.
The scope of application of intermediary agreements is very wide, one
can sell some goods or, conversely, purchase them with the help of an
intermediary firm. One can delegate to an agent under a contract of delegation to
perform certain actions on your behalf, or one can engage an intermediary firm
to sell some services or instruct an agent to purchase them for you.
Scope of application of intermediary agreements:
● sale of some goods or, conversely, purchase;
● delegation to an agent to perform certain actions on behalf of the client;
● sale of some services or purchase of such for the client.
2.3. Freight forwarding services
Freight forwarding services are regulated by the provisions of Chapter 41
«Freight Forwarding» of the Civil Code of the Russian Federation and the
Federal Law of June 30, 2003 No. 87-FZ «On Freight Forwarding Activities»
(hereinafter – Federal Law No. 87-FZ) [30].
According to paragraph 1 of Article 1 of Federal Law No. 87-FZ, freight
forwarding is the provision of services for organizing the transportation of
goods by any type of transport and the execution of shipping documents,
documents for customs purposes, and other documents necessary for the
transportation of goods.
17
The parties to the freight forwarding agreement are the forwarder and the
client, and the client can be any person, both an individual and a legal entity.
The forwarder can only be a commercial organization or an individual
entrepreneur.
Under a freight forwarding agreement, in accordance with Article 801 of
the Civil Code of the Russian Federation, the forwarder undertakes obligations
for a fee and at the expense of the consignor or consignee to perform or arrange
for the performance of services related to the transportation of cargo. In
particular, the freight forwarding agreement may provide for the following
obligations of the forwarder:
● organize the freight by transport, and the transportation route can be
chosen by either the forwarder or the client;
● conclude an agreement for the freight on behalf of the client or on his
own behalf;
● ensure sending and receiving of cargo.
The freight forwarding agreement may also provide for additional services
related to the freight, which can be performed by the forwarder:
● obtaining documents necessary for the export and import of cargo;
● fulfillment of customs and other formalities;
● checking the quantity and condition of the cargo;
● cargo packing;
● cargo loading and unloading;
● payment of duties, fees, and other expenses imposed on the client;
● cargo storage;
● receipt of cargo at the destination;
● performance of other services [47].
FYI
The conclusion of a contract for the carriage of goods on behalf of the
client or on his own behalf provides grounds for the application to the freight
forwarding agreement, depending on the instructions of the concluded
contract, of the relevant provisions on the contract of delegation (Chapter 49
of the Civil Code of the Russian Federation), commission agreement (Chapter
51 of the Civil Code of the Russian Federation) and agency agreement
(Chapter 52 of the Civil Code of the Russian Federation). Thus, the freight
forwarding agreement contains elements of an intermediary transaction; this
conclusion is contained in [48].
The following conclusion can be made that if, according to the terms of
the agreement, the forwarder does not provide services himself, but engages
a transport company at the expense of the client on his own behalf or on behalf
of the client, then such activity can be classified as intermediary.
If the forwarder acts on behalf of the client, then the provisions of the
contract of delegation are applicable to such an agreement. If the forwarder acts
on his own behalf at the expense of the client, then the provisions of the
commission agreement are applicable to such an agreement.
18
It should be noted that the procedure for taxation of transactions when
performing a freight forwarding agreement depends on whether the forwarder
himself provides services or engages transport companies.
The list of services that the consignor or consignee wishes to receive must
be detailed in the agreement, this will help to avoid possible disputes between
the forwarder and the client.
The freight forwarding agreement must be concluded in writing.
According to Article 162 of the Civil Code of the Russian Federation:
«Failure to comply with the simple written form of the contract deprives
the parties of the right, in case of a dispute, to refer to witness testimony in
support of the contract and its terms, but does not deprive them of the right to
provide written and other evidence».
In order to fulfill obligations under the agreement, the forwarder must
have information about the properties of the cargo, the conditions of its
transportation, and other necessary information. The client is obliged to provide
this information to the forwarder, and the client is also obliged to transfer the
necessary documents to the forwarder. Since Article 804 of the Civil Code of the
Russian Federation gives the forwarder the right not to proceed with the
execution of the agreement if the client does not provide all the necessary
information, then in order to avoid disputes with the forwarder, the agreement
should specify a list of documents and information provided by the client.
Article 805 of the Civil Code of the Russian Federation gives the
forwarder the right to engage someone else to perform his duties. However, if
the client wishes that the obligations under the agreement be performed directly
by the forwarder, this should be provided for in the agreement. Regardless of
who will perform the obligations under the freight forwarding agreement,
directly by the forwarder or someone else, the forwarder will be responsible to
the client for the performance of the agreement.
Termination of the freight forwarding agreement by either party
unilaterally is permitted, however, it follows from Article 806 of the Civil Code
of the Russian Federation that the party wishing to do so is obliged to notify the
other party within a reasonable time and compensate that party for all losses
associated with the termination of the contract.
It should be noted that before the adoption of Federal Law No. 87-FZ, the
general conditions for the freight were determined by transport charters and
codes, other laws and rules issued in accordance with them that do not contradict
the Civil Code of the Russian Federation. After the entry into force of this law,
freight forwarding activities must be carried out on the basis of special rules
defining the list of documents confirming the conclusion of a freight forwarding
agreement, the requirements for the quality of freight forwarding services and
the procedure for their provision. Article 2 of Federal Law No. 87-FZ directly
states that the rules for freight forwarding activities are approved by the
Government of the Russian Federation. The Rules for freight forwarding
activities were approved by Resolution of the Government of the Russian
19
Federation dated September 8, 2006 No. 554 «On Approval of the Rules for
freight forwarding activities». It should be noted that the approved Rules do not
apply to freight forwarding services in the field of postal communications.
Chapter 2 of Federal Law No. 87-FZ defines the rights and obligations of
the forwarder and the client. In particular, the client has the right to:
● choose the route of the freight and the type of transport;
● demand that the forwarder provides information on the process of
freight transportation, if this is stipulated by the agreement;
● give instructions to the forwarder in accordance with the concluded
agreement.
The client's obligations are defined by Article 5 of Federal Law No. 87FZ. The client is obliged to promptly provide the forwarder with complete,
accurate, and reliable information necessary for the execution of the agreement,
as well as documents necessary for the implementation of customs, sanitary, and
other types of state control.
The client is obliged to pay the remuneration due to the forwarder, as well
as reimburse the expenses incurred by the forwarder in the interests of the client.
The payment procedure must be provided for in the agreement.
The rights and obligations of the forwarder are listed in Articles 3 and 4 of
Federal Law No. 87-FZ.
In considering the rights and obligations of the client, we noted that the
client has the right to give instructions to the forwarder in accordance with the
agreement. In practice, a situation may arise in which, in the interests of the
client, the forwarder must deviate from his instructions. In this case, the
forwarder must request the client's consent to deviate from his instructions in
advance and receive the client's response to his request within 24 hours. If the
forwarder is unable to send a request to the client or a response to the sent
request is not received within the allotted time, the forwarder is obliged to notify
the client of the deviations made as soon as such notification becomes possible.
The instructions given by the client may be incomplete and inaccurate, or
may not correspond to the concluded agreement, and if the forwarder is unable
to clarify the client's instructions, he provides services based on the interests of
the client.
The forwarder has the right to choose or change the type of transport, the
route of cargo transportation, and the sequence of transportation by different
types of transport based on the interests of the client, unless otherwise provided
for in the agreement. The forwarder is obliged to notify the client immediately
of any changes.
The agreement may provide for the forwarder's right to retain the cargo in
his possession until the remuneration is paid and the expenses incurred in the
interests of the client are reimbursed, or until the client provides the proper
fulfillment of his obligations. If the cargo is damaged during the retention
period, the forwarder will not bear any liability, and all liability rests with the
client.
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