ПІЛЬГОВЕ ОПОДАТКУВАННЯ ТА ФОРМИ ПІДТРИМКИ СОЦІАЛЬНОГО ПІДПРИЄМНИЦТВА В УКРАЇНІ

Анотація

The subject of research are financing sources, taxation systems, forms of support for social enterprises in Ukraine. Аim of research: to analyze forms of state and non-state support and preferential taxation of social entrepreneurship in Ukraine. Used: methods of structural and logical analysis of social entrepreneurship forms, methods of processing of information about financing sources and taxation systems of social enterprises. Findings. Forms of support and the main financing sources and taxation systems for social enterprises in Ukraine are established. Practical value. It is shown that the main constraining factors in social entrepreneurship development in Ukraine are lack of state support and legal status; it is established that their main financing sources are their own commercial activities and grants; the most common taxation systems are the general taxation system, taxation system of «unprofitable organization» and simplified taxation system of groups 2 and 3. 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