Abstract

The article analyzes the phenomenon of social entrepreneurship and the possibility of its spread in the activities of non-profit organizations. Therefore, the purpose of the article is to outline the prospects for the development of social entrepreneurship in Ukraine and to summarize the factors that influence this process. To achieve this goal, system analysis, analysis of expert assessments and document analysis were used. It is established that social entrepreneurship is an effective method of solving social problems, which has its own peculiarities of functioning and practice of implementation in Ukraine. The situation of social entrepreneurship in Ukraine and its normative-legal provision is considered. The article outlines the main deterrents and incentives that affect the development of social entrepreneurship and its implementation in the activities of non-profit organizations. The impact of different scenarios of social entrepreneurship development in Ukraine, including the growth of social enterprises due to the large number of social problems in Ukraine, legitimization of social entrepreneurship at the level of national legislation and economic development of the Ukrainian state, which will contribute to state support of social enterprises, taking into account the mechanisms of implementation of the social order. It was found that the main factors influencing the development of social entrepreneurship are raising the level of social consciousness of citizens, legislative definition of social enterprises and their taxation, financial support of social enterprises at the state level, grant support, increase of own incomes of non-profit organizations.