PECULIARITIES OF ENTERPRISE FUNCTIONING IN THE CONTEXT OF REGIONAL DEVELOPMENT (ON THE EXAMPLE OF LVIV REGION)

The article presents the economic essence of the term «entrepreneurship», highlights the basic classification of enterprises by structure, which allows to assess the flexibility and maneuverability of firms in relation to socio-economic processes in society. A number of general objective and subjective factors of business environment development on the example of Lviv region are highlighted, among which are the following: geographical border position of the region, numerous technological innovations, traditions of entrepreneurship, legislative aspect. A structural and dynamic analysis of the number of enterprises in the Lviv region with a division into large, medium and small enterprises during 2018–2020. It is proved that on the basis of the carried out analysis it is possible to trace dynamics of development of business of this region. The study considers the performance of enterprises by cities of regional importance and districts of Lviv region in 2020. The number of enterprises, the number of employees, wages and sales of products in terms of the studied region were analyzed. The amount of revenues to the local budgets of the Lviv region of income taxes, income taxes and taxes to increase the market value, which in turn affect the development of the analyzed region. It is noted that in recent years in the local budgets of Lviv region there is a constant and rapid increase in revenues from the above taxes. It is noted that Lviv region has made a significant step forward in implementing new approaches to the development of the region, which are based primarily on the use of its competitive advantages in the region. The document which defines tendencies and the basic problems of social and economic development of area, strategic and operational purposes, priorities of development of region for the corresponding period is resulted. The results of the study can be implemented in the activities of enterprises of various forms of ownership and government agencies in terms of implementing measures to create a favorable environment for business development.