I. Introduction

Human constitutional right and constitutional freedom of entrepreneurial activity are closely related but not alike. Every person has the right to conduct an entrepreneurial activity, which is not forbidden by law. Prohibition of certain types of entrepreneurial activity and restriction on entrepreneurial activity for particular categories of individuals by the current laws confirms their theoretical significance and the necessity of solving important practical tasks concerning a person’s exercise of the constitutional freedom (^{Penkov, Chabanenko, 2019}, p. 160). In this regard, ensuring stable growth of the country’s economy requires the legislator to take a number of important steps, where the development of entrepreneurship is important. This cannot be achieved without the establishment of the system of supervision and control in this area. And the study of international experience in this context is of great theoretical and practical importance. In fact, the study of the experience of developed world countries will provide an opportunity to outline the vector of the development of relevant Ukrainian legislation, to adapt it to the requirements of our country by the world and European community. The institutional structure of different countries is strikingly heterogeneous due to differences in their inherent constitutional, cultural, economic and other significant contexts. International experience demonstrates that the number of risks’ types is limited, so they should be used as the basis for building any inspection system and organization responsible for inspections and control over economic activities. However, existing systems have been developed mainly under the influence of historical factors, rather than as a result of careful planning.

The topic raised in the article was additionally updated due to the fact that in 2011 the European Commission launched a targeted policy for the recognition of the role and support of the social economy titled “Social Business Initiative” - creating a favorable climate for social enterprises, key stakeholders in the social economy and innovation. Commission puts social economy and social innovation central to its agenda, both in terms of approximation of the levels of territorial development and in the search for innovative solutions to the problems facing society, especially in combating poverty and social exclusion.

II. The State of the Research and Methods of Research Analysis

The following scholars paid their attention to the problem of improving the supervision and control over the entrepreneurship in their scientific works: O. O. Avdieiev, O. A. Yevtushevska, V. O. Zozulia, M. H. Isakov, S. V. Kivalov, V. K. Kolpakov, L. L. Prykhodchenko, Yu. A. Tykhomyrov, Yu. K. Tolstoi and many others. However, despite the large number of scientific developments, there is no comprehensive research in the legal literature focused on international experience of carrying out control and supervision over the entrepreneurship.

Today, the issue of introducing legal norms into the legislative plane that would regulate the activities of both social entrepreneurship and control over this type of activity is very relevant. Indeed, in our time, in many countries, this issue is quite relevant, in connection with which it is sanctified in the scientific literature. For example, Terziev V. and Georgiev M. (2019, р. 709) focused their attention on the fact that: «At present in the Bulgarian legislation there is no a legal act that gives the legal regulation of the activities of the social enterprise or social entrepreneurship. There is a fragmented legal regulation of individual sectors (social service providers, specialized enterprises for people with disabilities), where subjects engaged in activities are covered by social enterprises, but this approach is rather negative effect on the development of a coherent state policy to support the social economy and social enterprises, which ultimately reflects on their sustainability and efficiency. To clear structuring of the social economy sector in Bulgaria legislative changes should be undertaken and improvement of legislation to create preconditions for adequate legal and statistical recognition of the subjects of the social economy». Impetus has come also from the 2009 global economic crisis which has resulted in widespread public discontentment with the functioning of the global economic system and fuelled interest in more inclusive and pluralistic economic systems. Subsequent implementation of austerity measures - against a backdrop of new and growing social needs - have created both challenges and opportunities for social enterprise in Europe (^{European Commission, 2015}).

The method used in ascertaining the adequacy of this research is that of analytical and confirmation. There is always that tendency that the business world and the Entrepreneurship is a better arena for business productivity. The issue in every business operations is the fact that for every stage of promotion and evolution, there is the need of control and supervision of the activities of the entrepreneurship for it warrant efficiency and effectiveness. The European countries has a standard in ensuring that those operating entrepreneurship should do so for the benefit of the society, and for they to succeed, there is that need to confirm or respect the legal standards put in place for its functioning. One thing is to lay down established rules and regulations, and the other is in ensuring implementation and enforcement of these rules and standard established. It’s becomes a complex and problematic in attaining objective put in place if the entrepreneur cannot respect the various tenets of operation. The situation is not different in Ukraine as the government in place has established credible laws and regulations in ensuring that those operating under the under the umbrella of entrepreneurship should do so in pursuant of the laws and regulations established and put in place. So, there is that need in seeing to that those rules, principles, laws, regulations put in place be European Countries in ensuring control and supervision of entrepreneurship should be implemented to the latter, and also position those effects or consequences accruing as a result of non-respect of these rules. It is really acceptable that the European countries and laid or established a standard which should be respected by all member countries in which Ukraine is not an exception to this. Even though the government of Ukraine has put in place enormous efforts in respecting the prescription put in place by the European Union, there are still some feebles which is affecting entrepreneurship in the country.

III. Results of the Research and Study

Studying the experience of government business regulation in the countries of the European Union, it is important to emphasize that their concept of supporting small and medium-sized businesses in them is clear and comprehensible. It takes into account national and Pan-European interests, includes goals and principles of that sort of policy and has mechanisms and organizational structures for its implementation. Today, small businesses that are constantly growing in the economy of Great Britain account for 25% of the total workforce. Italy is recognized as the European leader in this sphere, which has nearly 800 thousand industrial enterprises in the country and 99% of small and medium-sized enterprises in the total. In Germany and the Netherlands, small and medium-sized businesses provide about 40% of exports, in Italy - 25-30%, in France - 20-25%, and in Japan - 10-15% (^{Penkov, Chabanenko, 2019}, p. 164). In order for us to have an adequate and efficient understanding of this research, it will be necessary for us in portraying a laudable placement in establishing effective implementation of the way entrepreneurship are being manage and control. A standard of this will be in examining the special attention paid some leading states in Europe, among which that of Germany has been deemed necessary and fundamental. The manner in which control and supervision of entrepreneurship done in this country constitutes and eye opening in which every country in Europe must place as an example. The country in its need of showing effective implementation of entrepreneurship carried out enormous control by complying with the legal and regulatory requirements approved by:

This measure put in place has been important and imperative for the state of Ukraine as they have put in place enormous efforts and backup by ensuring compliance with:

The notion or concept of internal control mechanism for the company, which is always in accordance with the Framework Directive 2009/138 / EC includes: administrative and accounting procedures; internal control system; adequate reporting rules at all levels of the company and the function of the compliance with the requirements (“compliance function”). ICS tasks in accordance with the delegated Regulation (EU) 2015/35 include the guaranteeing of the compliance with applicable legal and administrative norms, the efficiency and effectiveness of companies’ business taking into account the objectives, as well as the availability and reliability of financial and non-financial information. Persons entrusted to carry out internal control must be given access to all necessary information. Appropriate information and communication systems must be set up for this purpose.

IV. Findings and Results Analysis

The experience of the studied and research in the country in the context of carrying out tax control over the activities of entrepreneurs is very interesting. The essence will be in finding out whether the system of application is efficient and effective among the confines of the European countries. The most relevant here is in examining some of the ways countries in the European setup are engaged in its implementation. A concrete example of examination is that put in place by the Tax Service in France which is operating in three separate levels. includes three levels. Primo is at the level of the office of National and International Inspections, Office of Tax Inspections, and National Office of Tax Investigations. Secondo is at the regional level, and thirdly at the field level. All these methods put in place is in ensuring or ascertaining that supervision and control are effectively carried out to warrant efficiency. The issue of Tax control in entrepreneurship plays a special role in the complex of budgetary control in France, since taxes and fees are the main source of revenue for state and local budgets. It is a beautiful euphoria in putting in place the tax system for effective management and supervision, but the objective of the law will not be attained if compliance is not administered with the criterion of economic feasibility, the compliance of the objectives with control and spent funds. Another most important aspect that we also need to consider and observed is in ensuring that there should be compliance with the guarantees and rights of taxpayers. There should always be that presumption of “good faith” of taxpayers. If the taxpayer has declared his income, paid taxes in time, he enjoys all the guarantees and rights. First of all, during the court hearings we verify whether the rights of the taxpayer have been violated. Guarantees will not be applied to persons who evade taxation, because they have violated the principle of mandatory payment of taxes (^{Yevtushevska, 2012}, p. 229-230).

An indicator of the effectiveness of tax control over business entities in France is the number of inspections carried out by one tax inspector per year. Qualitative indicators of tax audits include: the amount of accrued taxes with the obligatory indication of the reason for surcharges (for example, intentional / non-intentional tax evasion, etc.) and measures taken to ensure that taxes were fully paid; the correlation between spent resources and the total amount of accrued tax responsibilities. This primarily allows us to compare the activities of different tax departments (^{Melnyk & Leshchuk, 2015}, p. 217-218).

V. Discussion and Conclusion

Studying international experience of carrying out supervision and control over business entities, one should pay attention to the experience of most European countries, which is has succeeded in operating an efficient and effective system of application of entrepreneurship management and enforcement. Most of these countries in European region has ensure that management and supervision of entrepreneurship should be done in accordance with the various prescribed and established laws put in place for its control and management. The countries of the regions has put in place strategies like:

In this vein, concluding the review of international experience in carrying out control and supervision over the entrepreneurship we should cite the position of ^{O. A. Shevchuk (2012)}, who came to the conclusion in his scientific work “Organization of Tax Control: World Experience” that the organization of tax control in the world countries is as follows:

Through the federal organization of Germany, the control policy in this country is defined at the level of the federal lands. At the same time, the Bundestag has the right to interfere in the work of local structures to inspect large enterprises and to coordinate the frequency of inspections with the categories of taxpayers and the geographical distribution of funds (Organization of Tax Control). The above scientific position, of course, deserves attention, since carrying out tax control and supervision over business entities at the present stage of development of the Ukrainian state is important. Since it largely influences, first of all, on the filling of the state budget, and secondly, on the level of withdrawal of Ukrainian business from the “shadow”.

VI. Perspective and Further Research in Entrepreneurship Management

Thus, summarizing the presented scientific research, it should be generalized that there are currently quite different and at the same time interesting approaches in Europe and the world in regard to the control over the entrepreneurship. Their differentiation is due: first of all, to the specifics of the economic and political situation in a country, and secondly, to the policy of the state in the economic, financial and political spheres. It should be also noted that the Ukrainian legislator should not recklessly introduce the entire positive experiences, because one should also take into account the peculiarities of the economy, politics and mentality. In our opinion, it is the most appropriate to introduce the following international experience of carrying out control and supervision over the entrepreneurship: