The social values ​​of entrepreneurship that have developed in several countries are largely determined by the way in which the population perceives how favorable the external environment is to start its own business and whether it stimulates entrepreneurial activity. The objective of the study was to assess the social values ​​of entrepreneurship that have developed in some countries, according to adults. At the same time, based on the results of a sociological survey, people's level of agreement was evaluated with the following four statements: entrepreneurship is a good professional option, successful entrepreneurs have a high social status, the mass media (Mass media, СМИ) give a positive attitude to entrepreneurship, it is easy to create your own in the country business The study used information from the Global EntrepreneurshipMonitoring conducted in 2018 in 48 countries.

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An important component of the external medium where a modern Russian high-technology enterprise operates has been conceptualized in this article with rergard to its tax environment. The indispensability of the existence of counterparty linkages between a Russian enterprises and enterprises that are actually or institutionally located abroad, as well as the indispensability of the existence of other international economic activities of Russian legal entities have been postulated. A taxation system relative to a legal entity has been proposed. Systemic shortcomings of the present-day in the Russian taxation system have been discovered, primarily relative to specific conditions under which a Russian high-technology enterprise with international linkages conducts its business. We have provided an illustration of how an enterprise in question will be embedded in the system of incompatible and, accordingly, conflicting, in a general case, structurally and parametrically, taxation frameworks. A series of specific conceptual and implementationrelated transformations has been proposed to enhance the heterogeneity of the taxation operation framework and to rationalize its fiscal and regulatory functions.

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