In the dissertation methodological bases of facilitation of development of entrepreneurship are developed by substantiation of provisions of the new facilitation concept of entrepreneurship and formulation of principles of facilitation of entrepreneurship which will promote its development. The concept of "facilitation of entrepreneurship development" was introduced into scientific circulation with the definition of the specifics of facilitation of small business development, staging of the process of facilitation of entrepreneurship development and the allocation of types of facilitation according to its scope. The scientific approach to the stage of evolution of the theory of entrepreneurship is improved, the list of functions of entrepreneurship and the conceptual and categorical apparatus of the theory of entrepreneurship are specified, within which: a modern vision of the definition of "entrepreneurship" is formulated, which, in contrast to the existing ones, provides for specific economic activities of economic entities aimed at obtaining and maximizing the profit of the entrepreneur in the absence of deliberate actions that harm the general public welfare; the theories of entrepreneurship antagonistic to entrepreneurship "destructor" and "destructive activity" were introduced into scientific circulation. The classification of entrepreneurship has been developed, within which the attribute "status of founders" is additionally highlighted. Criteria for identification of small business entities are defined. A scientific approach to generating a synergistic effect in the process of economic activity by small business entities with savings in facilitation costs, based on the experimentally proven hypothesis of a combination of three parameters: the number of economic activities, income and tax burden, as a result of which small business entities, individual entrepreneurs can get an additional synergetic effect as a result of their economic activity. Methodological principles of risk theory have been developed by developing a new scientific approach to assessing the degree of risk from business activities by small business entities, providing for the division of risks into regulatory and non-regulatory risks and the formation of a consolidated list of small business risks in accordance with this division, and justification of specific criteria for assessing the degree of risk on the example of a small business entity that provides services for independent valuation of property. The scientific and methodological approach to determining the level of tax burden on small business entity is based on an experimentally determined marginal level of profitability, under which the transition of small business entity to a simplified system of taxation is economically feasible. The adaptation theory in the context of its combination with theories of development of organizations and entrepreneurship revealed by: introduction to scientific circulation of the concept of "adaptation of small business entity"; addition of classification features of the adaptation process with additional allocation of classification according to the content of adaptation; substantiation of adaptive dominants of small business development, which, in contrast to the existing ones, is distinguished in the context of situational and reference adaptation. The concept of strategic school of entrepreneurship is developed by developing a new scientific approach to diagnosing the strategic potential of small business. The strategic priorities of small business development of Ukraine in the conditions of the challenges of the fourth industrial revolution are substantiated. Scientific approaches to evaluation of results, identification of tendencies, increase of efficiency of facilitation of development of small entrepreneurship by formation of the list of parameters for carrying out an estimation not only of the general indicators of development of business applied in economic statistics, but also results of facilitation of small business at various levels of management are formed, which are based on the use of qualitative and quantitative indicators of the effectiveness of small business facilitation and additionally provides an assessment of the effectiveness of small business development facilitation, which is based on a modified function of Harrington's desirability. The author's approach to determining the integrated indicator of facilitation efficiency is proposed. Multicriteria comprehensive cost optimization allow to determine the range of facilitation costs by regions of Ukraine, and in the absence of funds - to make a scientifically sound choice of effective priority areas of facilitation and allocate resources to them. The practical application of the proposed socially-oriented model can increase the efficiency of economic activity not only of small businesses, but of the entire national economy.
