FEATURES OF STATE INCENTIVES FOR THE RESTORATION OF UKRAINE ENTERPRISES

Abstract

Russia's military aggression caused a decline in the entire economy of Ukraine: in the first months of the invasion, most enterprises stopped their activities indefinitely. However, gradually from March 2022, enterprises began to resume their economic activity, many enterprises were forced to relocate and start their activities in new regions, which is a rather difficult and lengthy process. An important role in the current economic situation is played by the state stimulation of attractive business through the introduction of tax liberalism, financial assistance in the form of grants, subsidies and subsidies, available loans, as well as payments for the employment of internally displaced persons. But at the same time, a number of problems have been identified that need to be solved for the effective development of the economy. Ways of state support for private business are proposed, which consist in implementation on a permanent, not temporary basis. This will give impetus to the private sector, financial support and, in a way, a certain investment of the state in private business, in particular, exemption from taxation of enterprises for the first three years from the moment of opening, introduction of simplified accounting and financial reporting, state support for the development of leasing activities, investment support of private business, placement of state orders for the production of products and provision of services by the sector of small enterprises on a competitive basis, regulation of the country's legislation on conducting business activities by improving the regulatory and legal framework. That is why the issue of state stimulation of the opening of new enterprises is important and of primary importance. The article examines the peculiarities of the state's stimulation and support of the opening of private enterprises, through the formation of a system of tools for stimulating private business. The main methods of influencing the formation of a favorable business climate for entrepreneurs, means of support and incentive for the creation of new enterprises are defined and characterized.