Економіка, управління та адміністрування (Jun 2022)
State support and stimulation of business development in Ukraine during martial law
Abstract
Military actions on the territory of our state negatively affect the functioning and development of all business entities and cause devastating destruction to the economy. At the same time, the work of Ukrainian businesses during the war is a particularly important source of filling the state budget and creating jobs. Therefore, the development and implementation of a well-founded and effective state policy of supporting the development of business in order to create favorable conditions for its organization and management are currently particularly relevant for Ukraine. Taking into account the above, the article is devoted to the study of programs of state support and stimulation of the development of entrepreneurship adopted by the government in the conditions of war. On the basis of the conducted research, it is substantiated that state support should be understood as state regulation of business activity, which involves, first of all, the conscious formation by state structures of appropriate direct and indirect business support tools, in particular, the creation of incentives, the use of material, financial and other resources involved for its subjects. The priority of state regulation and support of entrepreneurship in war conditions cauces the necessity of the transition from direct administrative assistance to the formation of a favorable economic and social environment for the improvement of mechanisms and tools for stimulating the development of business entities. The article examines changes in the legislation that relate to the policy of taxation of business entities in a special period, in particular, regarding the calculation and payment of a single tax and a single social contribution. The limits and rules of work in the field of tax payment for individual entrepreneurs during martial law are substantiated. It is determined that such changes will provide an opportunity for business entities to save money on paying taxes and invest it in further economic activity and, thus, support and develop it. The changes related to inspections, fines and penalties during martial law were analyzed and, on this basis, it was determined which inspections were really canceled and which could be carried out. The conditions of the business relocation program introduced by the government and the changes made to the «Affordable loans 5–9%» program were also analyzed. The conducted research shows that currently, the Ukrainian Government has adopted a number of decisions that provide for temporary relaxation and support for business during martial law. At the same time, the shortcomings and difficulties faced by economic entities in the process of functioning indicate the need to simultaneously develop both the state business support system and the initiative of entrepreneurs, small and medium-sized enterprises to combine efforts in the field of state financial activity. It is substantiated that the issue of improving the system of informational and advisory state support for business in order to stimulate its development is urgent.
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