FEATURES OF SUPPORT OF BUSINESS ENTITIES BY STATE AND LOCAL AUTHORITIES UNDER MARTIAL LAW IN UKRAINE

Abstract

The relevance of the chosen subject is due to the full-scale invasion of Ukraine by the Russian Federation on February 24, 2022, and the introduction of martial law, which has already been extended several times. In this regard, business entities require certain support measures to preserve the economic potential of the state. The purpose of the study is to review the capabilities of local self-government bodies to support small, medium, and large businesses under martial law in Ukraine. The research methods were: comparative, system-structural, and formal-legal. The results of the study determined that the state and local government bodies from the first days of the war took and continue to take organisational and legal measures to support all business entities in conducting their business on the territory of Ukraine under martial law. It was identified that the legislative and executive authorities have adopted a number of legal regulations and bylaws aimed at introducing tax benefits and compensations for the maintenance of internally displaced persons, developing mechanisms for the relocation of those business entities that do not have the physical ability to continue operating in the temporarily occupied territories or in the territories where active military operations were conducted or are being conducted. The substantial involvement of local self-government bodies (on the example of the Kyiv City Council) in the development of measures to support business entities that conduct their commercial activities in the relevant administrative-territorial unit is argued. Thus, the decisions of the Kyiv City Council introduced a number of benefits aimed at: exemption from the payment of rent of communal property by such entities, partial exemption from payment for parking, exemption from land tax and rent for land by those entities (with the list fixed by the decision of the Kyiv council) that use land plots to accommodate their premises, which are used for the needs of national resistance, protection, public order, food security. The materials of this study can be useful in the investigation of the disciplines of “Economic Law”, “Municipal Law”, “Administrative Law”.