УДК 334.72:330.341.1:351/354

DOI: https://doi.org/10.36887/2415-8453-2025-1-3

Druhova Olena,
Doctor of Science in Economics, Associate Professor of Management,
Business and Administration Department,
Simon Kuznets Kharkiv National University of Economics,
https://orcid.org/0000-0002-2404-1910
Lypovyi Dmytro,
Candidate of Science in Economics, Doctoral Student of Livestock Farming Institute of
National Academy of Agrarian Sciences of Ukraine,
https://orcid.org/0009-0008-5560-9864
Lunkina Tеtiana,
Doctor of Science in Economics, Associate Professor,
Associate Professor of the Department of Finance, Banking and Insurance,
Mykolaiv National Agrarian University,
https://orcid.org/0000-0001-7252-3239

JEL classification: B55; M14

The article explores the current state of social entrepreneurship in Ukraine and analyzes effective mechanisms of state support for this sector. Emphasis is placed on the formation of a favorable legal environment, particularly the development of a legislative framework that provides a clear definition of social entrepreneurship and establishes criteria for receiving state support. Tax incentives are examined as a means of reducing the financial burden on social enterprises, including reduced corporate tax rates, exemption from value-added tax (VAT), and the introduction of tax holidays for newly established enterprises. The significance of financial support, such as grants, subsidies, and preferential loans, is substantiated as essential tools for providing resources for the creation and scaling of social projects. The importance of educational initiatives is highlighted to enhance the competencies of entrepreneurs, as well as informational support to raise public awareness about the benefits and opportunities of social entrepreneurship. The study underscores the critical role of state policy in addressing existing challenges, such as the lack of a unified legislative definition, limited access to financing, low societal awareness, and insufficient educational initiatives. Recommendations are proposed for adapting international best practices to foster the development of social entrepreneurship in Ukraine. The analysis also emphasizes the potential of financial mechanisms, such as grants aimed at supporting specific social initiatives, subsidies to offset operational costs, and low-interest loans designed to facilitate enterprise growth. Drawing on international experiences from countries like the United Kingdom, Germany, Canada, France, and South Korea, the article demonstrates the effectiveness of integrated approaches to supporting social entrepreneurship. The adaptation of these practices to the Ukrainian context, considering its economic, legal, and cultural specificities, is identified as a key step towards creating a supportive ecosystem for social enterprises. Such measures are expected to enhance the sector’s capacity to address pressing social challenges, promote economic sustainability, and foster social cohesion in Ukraine.

Keywords: social entrepreneurship, state support, legislative framework, tax incentives, grants, subsidies, financial mechanisms, international best practices, Ukraine.

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The article was received 12.12.2024