Karpova T. Small business in development of the social sphere

Object of research: processes of influence of small business on development of social sphere. Purpose of research: development of innovative conception of mechanism of mutual conditioned development of small business and social sphere which will assist activation of socio-economic processes in a national economy. Methods of research: general philosophical methods of cognition, dialectical method of cognition, methods of logical thought, groupments and approach of the systems, empiric methods of research, methods of analysis and synthesis, induction and deduction, historical and logical estimation. Results: political and economic determination of categories is improved "enterprise (business)", "small business", "social sphere"; innovative conception of mechanism of mutual conditioned development of small business and social sphere is worked out; the complex analysis of the systems of the state and development of small business is conducted; a economic and statistical model is worked out; classification of factors, influencing on the process of development and efficiency of activity of small business of social sphere is offered; maintenance of category is specified "social responsibility" of business, the basic elements of social responsibility are distinguished: social partnership, corporate citizenship, social investments; the stages of forming and development of mechanism of taxation of subjects of small business are systematized in Ukraine; the innovative forms of co-operation of small and large business got further development; basic risk of innovative enterprise is distinguished. Novelty: First: innovative conception of mechanism of mutual conditioned development of small business and social sphere is worked out. Improved: political and economic determination of categories : "enterprise", "small business" and "social sphere"; table of contents of categories "social responsibility" and "social partnership" as economic forms of intercommunication of small business and social sphere. Got further development: systematization of functions of small business on two groups: economic and social; economic and statistical model of functioning of small business, including social sphere in Ukraine and Donetsk area; tax mechanism of stimulation of subjects of small business; innovative forms of co-operation of small and large business: autsorsing, autstaffing, subkontrakting, franchayzing, clusters, leasing, venture business. Field of the use: republican.