Legal nature of a startup as a participant in IT relations

The article examines the legal nature of a startup as a participant in IT relations, taking into account the existing scientific approaches, the economic essence of this concept and the provisions of current legislation. The author analyzes the essence of a startup as an idea implementation project aimed at using and commercializing the results of scientific research and development in the relevant area of human existence. It is established that a startup is one of the forms of innovation activity, which is characterized by the features of an operational production cycle and maximum efficiency (the ratio of costs to benefits received, a high probability of achieving an innovative result compared to other forms of such activity). Compared to other forms of innovation activity, a comprehensive combination of means of achieving the goal and the probability of forming the defining features of a startup (efficiency, limited resources, novelty, innovation) is the most effective. For a startup, an investment procedure that ensures its development exponentially at the expense of various sources unrelated to the project author and participants of the relevant legal entity that is the form of its implementation is quite effective. The contract is the determining form of realization of the content of legal personality of a startup, which is appropriately differentiated in the possible areas of its activity. A startup, as a business entity of the relevant type, is fully identified with the legal personality of an individual entrepreneur, a private enterprise, a limited liability company or even a structural unit of a certain business entity. It is proved that the organizational and legal form of a startup is mostly implemented through one of the types of entrepreneurial companies, where priority is given to those that limit the contributions of participants. At the same time, if a startup project is implemented within a structural unit of a legal entity, the latter may not be an entrepreneurial company.