Peculiarities of functioning of Ukrainian business during martial law
DOI:
https://doi.org/10.33730/2310-4678.4.2023.292710Keywords:
business development, state support, development programs, relocation, taxation, business development strategyAbstract
Based on the conducted research, the state of development of Ukrainian business during martial law is determined. In particular, the state of business entities is analyzed on the example of several industries (agricultural, IT, and energy sectors). The state of business is analyzed in comparison with the period up to February 23, 2022. The relevant statistical data are provided. The article examines the changes in the legislation relating to the taxation policy of business entities during the special period, in particular, the calculation and payment of the single tax and the single social contribution. The most important programs of support for small and mediumsized businesses launched by the state during martial law are considered. These include: the state program of business relocation, loans at 0% interest rate, introduction of resources that can be useful in a crisis situation (Work4UA, Prozorro+, etc.). The authors analyzes and substantiates the importance and necessity of referring to the world experience of countries in force majeure circumstances. The following measures are proposed: expanding access to capital for small and medium-sized businesses; expanding access of small and medium-sized businesses to training and consulting support programs.
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