Purpose: The purpose of the article is to study the concepts and criteria for classifying businesses to the category of Small and Medium-sized business according to the legislation of the Russian Federation. In the course of the study, the authors analyzed the criteria by which the subjects are identified as Small and Medium-sized enterprises and, accordingly, are entitled to receive state support. Design/Methodology/Approach: The authors' analysis is based on the literature review and statistical data analysis regarding the concept of entrepreurship and its legal background. Findings: The authors presented analytical data on business entities, citizens engaged in entrepreneurial activity, state support of entrepreneurial activity and introduced a conceptual classification benchmark. Practical implications: Authors' findings could be applied in improving the legal and economic entrepreneurial frameworks of Russia. Originality/Value: The contribution of the article is the authors' approach in classifying SMEs (Small and Medium-sized entities) and their state support as well as recommendations regarding the entrepreneurial activity and its development.

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This article discusses the issues of tax accounting based on the application of the patent system in the Republic of Bashkortostan. This taxation system has entered the practice of tax accounting since 2013 and has established itself as the simplest and most accessible for beginner entrepreneurs. This taxation system is most beneficial for entrepreneurs who receive high income from their activities, which exceeds the amount of potential income. The advantages and disadvantages of the patent taxation system in comparison with other special regimes are determined. Possible prospects for expanding the practice of entrepreneurial activity on the basis of a patent are considered.

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The article examines the history of the cooperative movement in Russian schools, the modern development of the cooperative movement and school entrepreneurship in the Republic of Bashkortostan; suggests measures and a roadmap for the development of school cooperation and entrepreneurship in the region, the implementation of which will allow organizing a stable regional school cooperative system, and will also contribute to the withdrawal of cooperative formations from the crisis. The author substantiates the need to provide effective state support through the Ministry of Education and Science, the Ministry of Agriculture of the Republic of Bashkortostan to the system of consumer cooperation, since school cooperation can contribute to increasing not only the economic, but also the social effect: it will allow students of grades 8-11 to form entrepreneurial competencies, more effectively use agricultural land, which are household plots of municipal schools, to increase the income of schools and their students from cooperation with cooperative organizations, and will also contribute to improving the food security of the region by saturating the consumer market with high-quality locally produced goods.