Implementation of program-targeted and design approaches in doing business, accounting and taxation as part of state support for small and medium-sized enterprises in Russia and the Smolensk region

Currently, there is a large number of studies in the field of state support for small and medium-sized enterprises, which has a positive impact on the development of this sector of the Russian economy in the field of opening, doing business, accounting and taxation. The article reflects the existing dependence of the level of development of small and medium-sized enterprises on the optimization of the applied mechanisms and tools of the system of its state support in doing business, its accounting and taxation.