АНАЛИЗ СИСТЕМЫ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ СОЦИАЛЬНОГО ПРЕДПРИНИМАТЕЛЬСТВА В РОССИИ

Abstract

The current situation of social entrepreneurship state support inRussiais considered from the position of creating conditions for its development, as well as the possibilities of implementing socially significant projects. There are a number of regulations in which issues of small business support are raised, including the activities of entrepreneurs in the social sphere. It was also noted that a number of changes in legislation are being prepared, allowing to make socially significant activities more attractive for entrepreneurs. That should ensure the involvement of business resources in social projects. However, at present, legislation in the field of state support and regulation of social entrepreneurship inRussiais not sufficiently developed. A number of state programs of social support for citizens are being implemented, partly contributing to the development of social entrepreneurship. There is also an institutional environment to support social entrepreneurship, including federal and local authorities, commercial structures, public organizations, etc. Russian legislation provides for a number of taxation and other benefits for entrepreneurs engaged in socially significant activities. Following the analysis, the main features of state regulation and support for social entrepreneurship inRussiawere formulated, including the definition of social entrepreneurship, the development of its concept, the subjects of social entrepreneurship, financing issues and benefits.