乌克兰国家和地方当局在戒严令下支持商业实体的特点

O. Uliutina
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引用次数: 0

摘要

之所以选择这个主题,是因为俄罗斯联邦于2022年2月24日全面入侵乌克兰,并实施了已经多次延长的戒严令。在这方面,商业实体需要一定的支持措施,以保持国家的经济潜力。这项研究的目的是审查地方自治机构在乌克兰戒严令下支持小型、中型和大型企业的能力。研究方法有:比较法、制度结构法和形式法。研究结果确定,国家和地方政府机构从战争开始的第一天起就采取并继续采取组织和法律措施,支持所有商业实体在戒严令下在乌克兰境内开展业务。经查明,立法和行政当局通过了一些法律条例和细则,目的是为维持国内流离失所者提供税收优惠和补偿,制定机制,以便重新安置那些没有实际能力在暂时被占领领土或在曾经或正在进行积极军事行动的领土上继续经营的商业实体。有人认为,地方自治机构(以基辅市议会为例)大量参与制定措施,以支持在有关行政领土单位开展商业活动的商业实体。因此,基辅市议会的决定提出了一些好处,目的是:这些实体免交公共财产的租金,部分免交停车费,那些使用土地作为其房舍的实体免交土地税和土地租金(名单由基辅市议会的决定确定),这些土地用于国家抵抗、保护、公共秩序和粮食安全的需要。本研究的材料对“经济法”、“市政法”、“行政法”等学科的考察具有借鉴意义。
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FEATURES OF SUPPORT OF BUSINESS ENTITIES BY STATE AND LOCAL AUTHORITIES UNDER MARTIAL LAW IN UKRAINE
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”.
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