On social entrepreneurship
( Pp. 91-94)

The article reveals the concept of social entrepreneurship. The author analyzes existingprograms in Russia to support social entrepreneurship and estimates its economic benefits and value to the society. The conclusion is that on the basis of current legislation there is a need todefine the criteria of social entrepreneurship (this category now includes only companies employing people with disabilities in the quantity of not less than 50% of staff and the share of revenues of not less than 20% of payroll). However, in the opinion of the author, the selection of nothing else but this criteria is not enough for a complete definition of this type of business. Based on the history of development of social entrepreneurship in foreign countries, it is recommended to develop a separate law, where social entrepreneurship entities (including commercial and non-commercial organizations, individual entrepreneurs) should be clearly defined, the requirements and limitations for this kind of activity should be set, and also tax exemptions which social entrepreneurs can get should be established.

Buyanova A.V., (2015), ON SOCIAL ENTREPRENEURSHIP. Gaps in Russian Legislation, 4 => 91-94.

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economy, social activity, social entrepreneurship, charity, cooperation state and commercial structures, the program of support of social entrepreneurship, business, the criteria of social entrepreneurship, the scope of activities of social entrepreneurship.