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The System of Taxation of Grants in Ukraine During Martial Law
Nasteka M. V.

Nasteka, Maksym V. (2024) “The System of Taxation of Grants in Ukraine During Martial Law.” Business Inform 4:237–243.
https://doi.org/10.32983/2222-4459-2024-4-237-243

Section: Finance, Money Circulation and Credit

UDC 336.221:338:246.047:342.78(477)

Abstract:
An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.

Keywords: grants, taxation system, simplified taxation system, general taxation system, individual entrepreneur, legal entity, principles of taxation of grants, martial law.

Bibl.: 12.

Nasteka Maksym V. – Applicant, Department of Personnel Management, Labor Economics and Economic Theory, Poltava University of Economics and Trade (3 Ivana Banka Str., Poltava, 36003, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (2022). https://zakon.rada.gov.ua/laws/show/738-2022-п#Text
“YeRobota: 7 mlrd hrn investuvala derzhava v rozvytok biznesu cherez hranty“ [ЕRobota: UAH 7 Billion Was Invested by the State in Business Development Through Grants]. Ministerstvo ekonomiky Ukrainy. February 05, 2024. https://www.me.gov.ua/News/Detail?lang=uk-UA&id=465b4a3e-8642-4f2a-8430-0a8626a4a0a8&title=Robota-7-MlrdGrnInvestuvala
Dvoulety, O., and Srhoj, S. Pantea S. “Public SME Grants and Firm Performance in European Union: A Systematic Review of Empirical Evidence“. Small Business Economy, vol. 57 (2021): 243-263. DOI: https://doi.org/10.1007/s11187-019-00306-x
[Legal Act of Ukraine] (2015). https://zakon.rada.gov.ua/laws/show/848-19#Text
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2778-17#Text
[Legal Act of Ukraine] (2003). https://zakon.rada.gov.ua/laws/show/601-15#Text
[Legal Act of Ukraine] (2021). https://zakon.rada.gov.ua/laws/show/867-2021-п#Text
[Legal Act of Ukraine] (2002). https://zakon.rada.gov.ua/laws/show/153-2002-п#Text
“Opodatkuvannia hrantu, otrymanoho FOPom vid neprybutkovoi orhanizatsii“ [Taxation of the Grant Received by the FOP from a Non-profit Organization]. Holovne upravlinnia DPS u Dnipropetrovskii oblasti. November 13, 2023. https://dp.tax.gov.ua/media-ark/news-ark/726962.html
[Legal Act of Ukraine] (2010). https://zakon.rada.gov.ua/laws/show/2755-17#Text
“Financial regulation applicable to the general budget of the Union. July 2018“. European Commission, Directorate-General for Budget, Publications Office. https://data.europa.eu/doi/10.2761/985939
“Opodatkuvannia hrantiv dlia FOP vid hromadskykh orhanizatsii ta blahodiinykh fondiv“ [Taxation of Grants for Non-profit Organizations From Public Organizations and Charitable Foundations]. Holovne upravlinnia DPS v Odeskii oblasti. 16.02.2024. https://od.tax.gov.ua/media-ark/news-ark/756168.html

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