Peculiarities of conducting economic activity under martial law: Business and human rights

Abstract

The relevance of the topic of scientific research lies in creating conditions for the necessary level of legal regulation of economic activity, which is the basis for forming national defence interests. The purpose of the research in this article is to establish the features of conducting economic activities during the special regime, namely the regime of martial law, analyse the newly created regulatory legal documents in this area, and provide proposals for improving legislation in the named field. The article utilises a system of methods including systemic analysis, deduction method, inductive method, abstraction method, and formal-logical method. During the writing of the article, an analysis of the valid Ukrainian legislation regarding the peculiarities of conducting economic activities during the martial law regime was conducted. It was established in the article that during the conduct of economic activities under special regimes, it is necessary to consider the features defined in special legislation. Therefore, the articles of the Economic Code of Ukraine and Law of Ukraine No. 389-VIII were analysed. Changes introduced by the Law of Ukraine No. 3219-IX regarding taxation regimes and reporting by economic entities after the introduction of martial law were identified and analysed. An analysis was conducted regarding the fact that Ukrainian legislation contains certain contradictory norms regarding the regulation of economic activity during martial law. These contradictions are the main factor in revealing the weakness of the state in the face of actual challenges. Among the measures aimed at protecting workers’ rights, termination of employment contracts and ensuring the civil defence of workers during the working day were identified. Ways for necessary reform of the regulatory legal framework for conducting economic activities during martial law were proposed. To ensure the rights of workers in conditions of air raid alert, it is important to develop a new regulatory legal act. It should clearly establish the right of workers not to go to their workplace during such a situation, as well as determine the employer’s responsibility for forced labour during this period. The research has practical value since this topic began to be explored only with the start of a full-scale war in Ukraine. The results of the research can be used during the study of the discipline “Commercial Law” and during the conduct of comprehensive research on the peculiarities of state regulation of economic activity after the end of martial law

Keywords

• business entities
• relocation
• entrepreneurship
• taxation
• state registration