Оцінка показників надання державної допомоги на подолання наслідків, спричинених пандемією COVID-19

Abstract

A problematic aspect of the scientific understanding of the methodology for making decisions on providing state aid to enterprises is a certain gap between the norms of legislation and International Financial Reporting Standards. The article identifies and systematizes the information support for assessing the compliance of enterprises with the criteria for providing government aid, taking into account the areas and types of State aid. The methodological and information support for assessing the compliance of business entities with the criteria for providing government aid during the COVID-19 pandemic is grouped into two key areas: social support for insured persons and enterprises for the period of restrictive anti-epidemic measures and assistance to business entities to overcome the consequences of COVID-19. It is established that in 2020 there was a significant increase in the share of state resources for the provision of state aid (up to 54%, compared to 2019, where the share of the state budget was 9% and 4% in 2018). The general indicators for assessing government aid in Ukraine have been identified and calculated, on the basis of which it has been established that the amount of state aid per citizen of Ukraine in 2020 can be estimated at UAH 260.24 per person, or EUR 8.45 per person, which is the highest figure for the period under study. This is due to the intensification of state regulation mechanisms for the provision of state aid to overcome the consequences caused by the coronavirus disease and reduce the macroeconomic shock. The provision of government aid in Ukraine should be carried out in compliance with Ukraine's international obligations under the Association Agreement on state aid and ensure the principles of transparency of such processes.