DEVELOPMENT OF ENTREPRENEURSHIP IN UKRAINE IN THE CONDITIONS OF EUROPEAN INTEGRATION
Authors: Tomashuk Inna 
Published: December 2022

The purpose of the article is to study the peculiarities of the functioning of entrepreneurship institutes with fundamentally new tasks in the conditions of European integration of Ukraine and to develop conceptual proposals for supporting and improving the development of entrepreneurship in Ukraine in the conditions of European integration. Methodology. In the process of solving the tasks of scientific research, general scientific and special research methods were applied: descriptive-analytical method, systematic approach, method of analysis and synthesis, method of systematization, graphic method, method of dynamic series and structural analysis, method of cost analysis, method of comparison, method of average points evaluations, the method of scientific generalization. The results. Today, the development of entrepreneurship is one of the most important factors in the socio-economic growth of Ukraine. The effective development of entrepreneurship creates a competitive environment for business entities of various types of economic activity for the development of which there are favorable conditions and a sufficient scale of resource potential, the interest of foreign and domestic investors. At the same time, the successful activity of entrepreneurship solves a number of important tasks, in particular, contributes to the replenishment of the budget, saturation of the consumer market with goods and services, creates new jobs, increases the employment of the population, while reducing the unemployment rate. Practical implications. The process from the beginning of entrepreneurial activity to its termination is related to decision-making. The desire to open one's own business, as a rule, is accompanied by the hope of the future entrepreneur to succeed, while the factors of the external environment play a key role, influencing the future entrepreneur's decision. Over time, the result of the action of these factors, combined with the results of the action of the factors of the internal environment, may lead to the entrepreneur's decision to stop entrepreneurial activity due to the fact that his expectations were not met. In addition, one of the most important problems of managing a small enterprise is the lack of specialists in certain specialties, for example, marketers, financiers, programmers, etc. This is due to the fact that small businesses often cannot afford to keep such specialists. Outsourcing can be a rational way out of this situation. At the same time, the choice of the country's economic development strategy significantly affects the development of enterprises. Based on the global practice of the production sphere, a smart strategy makes it possible to create a "flexible" high-tech industrial production, where business can easily adapt, in addition, this approach will lead to sustainable economic growth, which is able to provide and promptly respond to any challenges of the globalized world economy. Today, European integration opens up great opportunities for domestic enterprises to expand foreign economic activity. When determining one or another vector of foreign policy, domestic enterprises need to assess the prospects of other global competitors. Value/originality. Stimulating the development of entrepreneurship reduces the problems of their functioning and ensures rapid integration into the European Community and highly developed economies of the EU countries. A reduction in the tax burden on small business entities is possible due to the reduction of total payroll charges, the introduction of lower income tax rates, and the exemption of small business entities from paying income tax during the first years of existence. Also, an important element of the state support system for small businesses is information and consulting services, within the framework of which assistance should be provided with problems of the formation and functioning of small enterprises.