Differentiation and Transfer of a Special Legal Regime for Small and Medium-Sized Businesses as a way to Ensure Structural Changes in the Russian Economy

The paper examines the history of the formation of a special legal regime governing the activities of small and medium-sized enterprises (SMEs), identifies promising directions for its development in the context of facilitating structural changes in the Russian economy, The author focuses on the issues related to the SMEs development and the establishment of priorities for their state support. The author proposes adjustments to the goals of state policy in the field of SME development. The study analyzes trends in the differentiation of the aforementioned special legal regime and the extension of its elements to the activities of other economic entities, distinguished both by sectoral characteristics (horizontal transfer) and by the size of a business (vertical transfer). The author gives a critical assessment regarding the regulation of creative industries beyond the scope of the specialized legislation on SME development. The paper provides recommendations for establishing a legal framework to support economic entities that exceed the maximum income size and/or the maximum number of employees set for SMEs, including a legislative proposal to formalize the term «super-medium enterprises». The paper concludes on the necessity of further personalizing the legal regime for SMEs and related business segments based on sectoral criteria and growth potential. This personalization should be implemented through data analysis employing artificial intelligence algorithms, utilizing information on available support measures, preferential operating conditions (including tax benefits), financial performance, development dynamics, and business longevity.