The dissertation is devoted to a comprehensive study of the theoretical and legal aspects of social entrepreneurship.
Chapter 1 "Social Entrepreneurship as a Legal and General Social Category" examines the multi-aspect nature of social entrepreneurship, the transformation of its role within various subsystems of the social system, the importance of the development of social entrepreneurship for the formation of the social state, as well as the complex of economic and socio-legal prerequisites for social entrepreneurship.
It is concluded that the constitutional right of a person to engage in entrepreneurial activity (which belongs to the second generation of human rights), taking into account social development at the present stage, has been transformed into the right to carry out social entrepreneurship, as the newest right of the fourth generation.
The correlation of social entrepreneurship with related categories is analyzed. In particular, it is noted that the social responsibility of business and social entrepreneurship are correlated as part and whole.
Based on the analysis, it is argued that from a doctrinal point of view, social entrepreneurship is a complex intersystem institution, which at the present stage has a dual socio-economic nature. This is reflected even in the complexity of the scientific differentiation of groups of social and economic human rights and freedoms, which scientists often consider in an indissoluble relationship. It is noted that as an institution of law, social entrepreneurship has not yet been formed, since the legislation of Ukraine does not contain special norms that would regulate the procedure for carrying out such activities.
The paper identifies two types of social entrepreneurship entities that have significant differences in their legal status:
1) created by public organizations to ensure the implementation of their statutory activities (non-commercial);
2) created by other legal entities and individuals (commercial).
Income from the activities of the former cannot be distributed among the owners and is fully directed to the implementation of the statutory goals of the public association. This type of social entrepreneurship coincides with the understanding of the implementation of entrepreneurial activities by public associations.
Under the second type of social entrepreneurship (which is not allocated by the legislation of Ukraine), it is proposed to understand such economic activity, which, in addition to the implementation of a social mission, is also aimed at making a profit, which is distributed among the owners in a share not exceeding 50%. Such activities differ significantly from those of public associations, so it can be stated that social entrepreneurship only partially coincides with the activities of the latter.
In the legal plane, social entrepreneurship is proposed to be understood as such economic activity, at least 50% of the profit of which is reinvested by the business entity in the implementation of the statutory socially useful goal and(or) directed to the implementation of social projects.
In Chapter 2 "Legal Regulation of Social Entrepreneurship", a systematic analysis of the legislation that indirectly regulates social entrepreneurship in Ukraine is carried out (since special norms regarding such activities are not yet fixed in the national legal system), the subjects and purpose of social entrepreneurship are revealed.
It is proved that commercial social entrepreneurship can be carried out in organizational and legal forms: a private enterprise, a business company, a cooperative, as well as an individual entrepreneur of 2-4 groups.
It is revealed that one of the main factors that fundamentally distinguish social entrepreneurship from entrepreneurship as such is a socially useful goal, which is inherent in all social enterprises (commercial and non – commercial types) and individual entrepreneurs without exception.
It is proposed to focus on tax support for social business entities. In particular, it is advisable to establish tax holidays for a period of two years from the date of state registration of a social enterprise or an individual social entrepreneur for the payment of corporate income tax and, accordingly, a single tax. After the expiration of the two-year period from the date of state registration, it is proposed to collect income tax from social enterprises only in the part of profits that are not reinvested in the statutory social activities of the enterprise and are not aimed at implementing public (social) projects. An individual social entrepreneur, after the expiration of a two-year period from the date of state registration, begins to pay a single tax in the amount corresponding to the group in which it is registered. However, the limit of its income is calculated with the exception of amounts reinvested in social activities and(or) directed to the implementation of public (social) projects.
