Зняття податкових обмежень для платників єдиного податку третьої групи в умовах воєнного стану як чинник підвищення підприємницької активності

Abstract

In martial law conditions, one of the tasks of the state is to minimize the recession and restore the level of entrepreneurial activity of business entities through tax regulation tools. The article aims to reveal the peculiarities of taxation and tax restrictions, as well as to determine their combined impact on the entrepreneurial activity of taxpayers of the single tax of the third group under martial law. Scientific approaches to revealing the essence of entrepreneurial activity were summarized. The Global Report 2021/2022 “Opportunity Amid Disruption” results by the global research program on entrepreneurial activity were elaborated. The increased possibilities of entrepreneurial activity in martial law conditions were emphasized. The author's concept of “entrepreneurial activity” was substantiated. The terminological origin and essence of the term “peculiarities of taxation” were revealed. The concept of “peculiarities of taxation” was introduced into terminological circulation. The need to refer to the term “peculiarities of taxation” to the group of additional elements of the tax has been proven. Three types of tax restrictions were distinguished according to the classification feature “by groups of single taxpayers’. An analysis of changes in tax legislation regarding the removal of tax restrictions for payers of the single tax of the third group under martial law was carried out. Differences in using tax restrictions in peacetime and during martial law were shown. It was revealed that removing tax restrictions on the income and the number of employees for taxpayers of the third group of single tax was timely and appropriate. It was proposed to spread the experience gained in removing tax restrictions for taxpayers of the single tax for the post-war period. Changes in the structure of third-group single taxpayers in the Khmelnytskyi region were analyzed. A deviation in the registration number among entrepreneurs and legal entities of the mixed group of taxpayers of the third group of single tax was revealed. The conceptual direction of regulation of tax restrictions in Ukraine was substantiated.