Transformational challenges for social entrepreneurship during hostilities

Анотація

The authors examine the etymology of social entrepreneurship and identify different approaches to interpreting its essence. The paper emphasizes the importance of studying and developing social entrepreneurship in the context of large-scale changes and reforms in the country's economic component. The positive aspects and types of social entrepreneurship in the field of their activity are analyzed. The relevance of the issue of growth of social entrepreneurship in Ukraine is emphasized, which is a consequence of political processes in the country in 2013-14 and changes in social views on the development of Ukraine from an economic point of view. Examples of social enterprises in Ukraine are given. It is noted that social entrepreneurship requires a clear legislative definition and development of regulatory mechanisms. The need for tax benefits or other incentives for social enterprises is a matter of debate. However, from a theoretical point of view, providing tax benefits can significantly enhance the potential of enterprises at the initial stage and help to increase the share of invested profits in their activities. Since the organization of social entrepreneurship has its own complexity, tax breaks can help ensure the success of these enterprises. Experts and entrepreneurs themselves see more risks in this area, including the emergence of shadow schemes that allow tax evasion in general. However, as an alternative, it is proposed to take advantage of the Swedish experience and create "incentive packages" that include support from a professional business consultant, a grant to test an idea, and support during the adaptation period and expansion of activities. In general, it is believed that developed countries have a number of government programs, mechanisms, and policies to promote and support social enterprises that can be used as a basis in our country. This approach is a win-win solution for both the state and the social entrepreneur.

Класифікація

Ідентифікатори

Схожі роботи