Annotation

The article examines how small and medium-sized enterprises are defined in Russian law and how they are supported in practice. It analyzes the criteria for classifying businesses as SMEs, the procedures for applying them, and the restrictions associated with them. The article also examines the legal forms of support established in the legislation and how they are implemented at the federal, regional, and municipal levels. The article shows that the formal rules do not always produce the same results in different territories. The article concludes that the effectiveness of support depends not only on the number of programs, but also on the quality of their implementation and accessibility for entrepreneurs.