student
The relevance of the study is determined by the need to establish an effective balance between administrative control and financial incentives for small and medium-sized enterprises (SMEs) in the context of economic digitalization and increasing regulatory burdens. The scientific novelty lies in a comprehensive cross-sectoral analysis of the interaction between administrative and financial law in shaping the legal environment for SMEs, with an emphasis on factors affecting the sustainability of this balance. The methodological framework includes comparative legal and institutional analysis, as well as the study of law enforcement practice. The article examines legal mechanisms combining control and incentive functions, including tax benefits, subsidies, simplified procedures, and supervisory measures. Problems of regulatory fragmentation, duplication of functions, and insufficient integration of digital services are identified. Proposals are formulated for the standardization of procedures, unification of timeframes, strengthening of feedback mechanisms, and implementation of a “one-stop-shop” model to enhance the investment attractiveness and competitiveness of SMEs.
small and medium-sized enterprises, administrative law, financial law, state support, legal regulation, digitalization, balance of control and incentives
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