Author:
N. Marynenko, T. Ersteniuk
Abstract
The article is devoted to the study of the main trends in the functioning and possibilities of further development of Ukrainian entrepreneurship under war. The main challenges and problems faced by enterprises after the full-scale invasion are identified. They are as follows: destruction of production and logistics infrastructure, loss of established business relations, relocation of businesses to safe regions, loss of labor force, production and logistics potential, significant financial risks, outflow and mobilization of personnel, reduction of investment activities in the country. Attention is focused on the fact that the war in our country became a shock element for enterprises, since they were unprepared for such a course of events, did not create a reserve of financial strength and did not form business relations taking into account the realities of the war. It is determined that an important role in stabilizing entrepreneurship and ensuring stable conditions for its development was played by state business support. Simplification of taxation and reporting of enterprises, postponement of tax audits and introduction of tax holidays, promotion of business relocation and introduction of state preferential lending programs are the main components of the implementation of state support for business structures under wartime. It is due to the active position of the state that it became possible to restore the economic potential of business structures and ensure their sustainable development under modern conditions. Due to the existing problems and risks in which the Ukrainian enterprises function, the need to implement a complex of actions such as the intensification of the search for new sales markets, the formation of logistical and infrastructure support, the introduction of innovative technologies into the economic process, the active attraction of investments, training and upgrading of personnel, the introduction of energy-efficient, ecological and resource-saving technologies, implementation of security measures in the context of preserving important information about the strategic directions of the enterprises is proved. These measures will become the basis for the development of enterprises under wartime and further.
Publisher
Ternopil Ivan Puluj National Technical University
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