Subject The article considers social enterprise as an object of scientific research, financing and taxation, and analyzes changes in the structure of financial support to social entrepreneurship on the case of different types of institutions. Objectives The study aims to underpin the criterion of classification of non-profit organizations operating in the social sphere to social entrepreneurship entities, identify trends in the structure of financial backing for health care and educational institutions, assess the tax mechanism of social entrepreneurship support. Methods The study employs dialectics and systems approach in the analysis of business. Using the structural-and-logical method, we identify subjects of social entrepreneurship with special mechanism of financial support and tax incentives. Results Social entrepreneurship is a special segment in the modern market economy along with commercial, industrial and financial entrepreneurship. Its entities in the form of unitary non-profit organizations, State and municipal institutions may have additional income from income-generating activities, in addition to budget subsidies to fulfill State (municipal) jobs. The criterion for inclusion in the social entrepreneurship category is the availability of additional income from charged services. To encourage private social entrepreneurship, tax incentives have been provided since 2011. Conclusions We propose to set a limiting value of earnings from income-generating activities for budgetary institutions, which should not exceed the amount of budget subsidies to fulfill State (municipal) jobs. An overlimit shall be a basis for moving the budgetary institution to the autonomous category.
Keywords: social entrepreneurship, institution, financial mechanism, taxation
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