АНАЛІЗ ВИЗНАЧЕННЯ ПОНЯТТЯ «ДЕРЖАВНА ДОПОМОГА СУБ’ЄКТАМ ГОСПОДАРЮВАННЯ» ТА ЙОГО ОЗНАК

Abstract

The article considers a comprehensive analysis of scientific approaches on the basis of national legislation and according to EU standards understanding of the concept of "state aid to economic entities." The key features of this concept are defined. It is concluded that there is a distinction between such concepts as "state aid" and "state support." If "state support" is understood as one of the means of state regulation of economic activity, then the concept of "state assistance" should be considered as a broader concept, consisting in the targeted influence of the state on the activities of economic entities (administrative, financial and other mechanisms aimed at ensuring the interests of economic entities, streamlining their activities, providing them with financial assistance, etc.). For Ukraine, the role of the state in regulating entrepreneurship is traditionally decisive, and during the period of hostilities it became especially important. In the plane of the tasks of state aid lies the state adjustment of financial flows in the economy and their direction to the needs of balanced structural development. For the post-war recovery, the key task will be to radically update the system of regulation of entrepreneurial activity in Ukraine in order to simplify the rules of doing business and eliminate corruption elements that are the main obstacles to the development of domestic business and the arrival of foreign capital. State aid is used mainly in crisis periods, either for a separate enterprise, a group of enterprises, or for the state as a whole. State aid actually has a corrective effect on competition and trade by introducing various instruments, including subsidies, tax incentives and other forms of state concessions in favor of certain firms. The existence of a variety of types and forms of state assistance to business entities is highlighted. To date, there is no single approach to understanding the content and essence of the effectiveness of the use of public funds, including in the process of providing state assistance. State aid is of particular importance in the period of economic recession and crises, when negative changes in market conditions suppress entrepreneurial activity.