**1. Introduction**

Social entrepreneurship offers opportunities to improve society using practical, innovative, and sustainable ways. A social entrepreneur is an individual or organization who seeks out to find solutions surrounding social issues environment fair trade, education, health, and human rights. Social concerns are conducting more than financial or market opportunities. It has to be financially sustainable. Entrepreneurship and social entrepreneurship also maintain employment opportunities. A social enterprise also facilitates employment for disadvantaged

© 2016 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. © 2018 The Author(s). Licensee InTech. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

groups. There are niche opportunities for social entrepreneurs which are not suitable for entrepreneurs. Social initiatives represent a concept for the access to services for disadvantaged groups and protection for the environment.

Current fiscal regulations dissuade social enterprises. The tax regulations make it harder to operate social actions. On account of this, the maintenance of nonprofit economical enterprises is risky, while they are treated the same as commercial enterprises.
