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Business in Wartime: The Peculiarities of Taxation
Yaroshenko I. V.

Yaroshenko, Ivan V. (2023) “Business in Wartime: The Peculiarities of Taxation.” Business Inform 4:137–142.
https://doi.org/10.32983/2222-4459-2023-4-137-142

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 33.336.02.027

Abstract:
The article examines the peculiarities of tax support for business development during the war period. The measures of the State support and stimulation of development of small and medium-sized businesses during the period of hostilities are substantiated. The article identifies the peculiarities of taxation of types of economic activity, which are subject to tax benefits during the period of martial law. It is determined that for this period the government has suspended the State supervision (control) and the State market surveillance, but in order to prevent an uncontrolled increase in prices for products and goods of social importance, such inspections can be carried out. The peculiarities of taxation of enterprises in different sectors of economy are analyzed. The sources of formation of the State Budget of Ukraine in the post-war period are examined, allowing to determine that today most of the budget is formed at the expense of taxes and funds from foreign countries and international organizations. Measures to support industry and business in the post-war are allocated. The importance of promoting the development of the social component of the affected regions by creating the necessary conditions for the return of citizens to such regions is substantiated. The necessity of developing and implementing measures for the post-war recovery of the country’s economy is proved, taking into account the rationality and existing socioeconomic potential of the territories. The regional peculiarities of relocation of small and medium-sized businesses during the period of hostilities are examined. Based on this, the regions in which the largest number of relocated enterprises were situated and the regions from which most enterprises were forced to leave are determined.

Keywords: martial law, taxation of enterprises, post-war recovery, stimulation of business, support for economic entities, financial and tax levers.

Fig.: 1. Bibl.: 8.

Yaroshenko Ivan V. – Doctor of Sciences (Economics), Professor, Professor, Department of Accounting and Taxation, Kharkiv National Automobile and Highway University (25 Yaroslava Mudroho Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

List of references in article

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[Legal Act of Ukraine] (2022). https://www.kmu.gov.ua/bills/proekt-zakonu-pro-vnesennya-zmin-do-mitnogo-kodeksu-ukraini-shchodo-dodatkovoi-pidtrimki-vitchiznyanoi-promislovosti-ta-biznesu-pid-chas-voennogo-stanu
[Legal Act of Ukraine] (2022). https://zakon.rada.gov.ua/laws/show/212-2022-р#Text

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