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The State Support for Entrepreneurs During the Wartime
Mozgovyi I. V.

Mozgovyi, Ievgen V. (2024) “The State Support for Entrepreneurs During the Wartime.” Business Inform 6:202–207.
https://doi.org/10.32983/2222-4459-2024-6-202-207

Section: Problems of Business

Article is written in Ukrainian
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UDC 338.246.025.2

Abstract:
The article is devoted to the substantiation of measures for the State support of entrepreneurs during the wartime. The publication proves the relevance of the study of the problems that arise in the process of substantiation and implementation of measures for the State support of entrepreneurs during the wartime. According to the results of the carried out analysis of modern scientific works on the topic of research, it is found that domestic scholars analyze the legislation that regulates entrepreneurial activity, and highlight trends in the development of entrepreneurship, taking into account the experience of developed countries in this area. At the same time, the problems of entrepreneurial entities are not given due attention. Measures for the State support of entrepreneurs are proposed, which provide for full or partial reimbursement by the State of the costs of restoring objects that were damaged during hostilities (it is recommended to divide the objects in need of restoration into groups and determine the priority of restoration for each of them using the adapted method of the sum of years, which is traditionally used to calculate the depreciation of fixed assets). The necessity of reducing the level of tax pressure on entrepreneurs is also substantiated. The main argument in favor of such a step on the part of the State is that the reduction of the level of taxation of entrepreneurs will gradually lead to a decrease in the shadow sector of the economy and an increase in the number of taxpayers. This point of view is substantiated using the conception of elasticity: it is illustrated that a relatively small reduction in tax pressure will lead to a significant increase in tax revenues. In addition, the article proposes to take into account the amount of financing by entrepreneurs of the needs of the Armed Forces of Ukraine and reduce the tax base or the amount of tax payments depending on the amount of such financing. Perspective areas of research on the problems that arise in the process of organizing the State support for entrepreneurs include: formulation of proposals for improving tax legislation to reduce the level of tax pressure on entrepreneurial entities; identification of factors influencing doing business during the wartime and assessment of such impact using mathematical tools; development of a mechanism for motivating entrepreneurs to more intensive volunteering.

Keywords: entrepreneurs, entrepreneurship, State support, level of taxation, financing of the needs of the armed forces.

Fig.: 1. Formulae: 6. Bibl.: 8.

Mozgovyi Ievgen V. – Candidate of Sciences (Economics), Department of Entrepreneurship and Business Administration, O. M. Beketov National University of Urban Economy in Kharkiv (17 Chornohlazivska Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

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