Abstract

Formulation of the problem. The strategic perspective and the main trend of sustainable and dynamic socio-economic progress of modern states is socially oriented development, one of the main generators of which is innovation. Innovative technologies include extraordinary ways of solving problems that had no analogues before. Social is a innovation that serves as a mechanism for transformation and sustainable development in the framework of non-profit or profitable entrepreneurial activity. Research goals. Investigate the peculiarities of development in modern Ukraine, prove the need to consolidate the term social entrepreneurship at the legislative level and regulate the tax base of this industry. Propose ways to increase the efficiency of development in accordance with the goals of sustainable development in Ukraine, which would coordinate the efforts of all stakeholders - entrepreneurs, NGOs and the state. Main material. The article analyzes approaches to the definition of the concept of social entrepreneurship. International experience in the field of is considered. The peculiarities of in modern Ukraine as an innovative technology are defined. The main barriers and problems of enterprise development are justified. It has been established that in modern conditions there is an insufficient level of development of in Ukraine. The liability to strengthen the role of the state in creating favorable conditions for the development of has been acknowledged. Conclusions and the prospects of further research. The development of in Ukraine is a long process that can be accelerated by considering the formation of as an important independent direction of socio-economic reform policy. In addition, the development of supports the global goals of sustainable development to 2030 proclaimed by the resolution of the United Nations General Assembly of September 25, 2015 № 70/1 and fully meets the goals of sustainable development of Ukraine for the period up to 2030. To provide sustainable development to entrepreneurship, the state needs systematic support in this area. It should be noted that the development of is beneficial to the state, as it is focused on employment and adaptation of socially vulnerable groups, as well as providing them with certain services. In addition, it reduces the burden on the budget and reduces tensions in society. Social is at the intersection of traditional and charity, for their separation and correct interpretation it is necessary to enshrine at law the term social enterprise, to prescribe clear requirements for the characteristics of the enterprise and the criteria by which the enterprise can be called social. The priority is also the legal definition of organizational and legal forms of these enterprises, for which we can use the international experience, the analysis of which is provided in the article. At the same time, any experience of entrepreneurship, successful in one country, cannot be transferred to another country without adaptation, because needs an effective ideology and advocacy. Any can develop only in conditions when there are appropriate conditions for this, is no exception. Legal consolidation, and hence the increasing importance of entrepreneurship, would be a key point for it to take its rightful place in politics, economics, society and science. Social can become an effective mechanism for sustainable development in Ukraine with a systematic solution to the problems of the industry and clear and coordinated work of all stakeholders - entrepreneurs, NGOs, donors and the state. Keywords: entrepreneurship, state management, innovation, development, workplaces, people with disabilities, internally displaced persons.

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