SIMPLIFIED SYSTEM OF ACCOUNTING AND TAXATION UNDER MARTIAL LAW AND DURING POST-WAR RECONSTRUCTION OF UKRAINE

Abstract

The role of small business in ensuring the socio-economic stability of Ukraine under martial law and in post-war reconstruction period is considered. It is determined that the key problem for the state remains social security of broad segments of the population, which requires considerable budget expenditures. Under these conditions, small business appears as an effective tool for creating jobs, attracting citizens to self-employment and reducing the burden on the social part of the budget.

The scientists and practitioners’ approaches to the organization of the social security system are analyzed, their possible adaptation in Ukrainian realities, in particular, by creating conditions for self-subsistence of citizens and the development of entrepreneurial initiative, is considered. Modern scientific studies that confirm the significant contribution of small business to GDP formation, employment and tax revenues are summarized.

Particular attention is paid to the problems of accounting and taxation of small enterprises under current conditions. The main barriers to their activities are identified: limited financial and human resources, low technological effectiveness, complexity of interaction with state authorities. The need to simplify accounting and administration procedures, abandon inefficient fiscalization measures, as well as create a flexible taxation system is proven.

Directions for improving accounting and tax policy are proposed: delegation of some functions to private institutions, integration of state databases, introduction of tax holidays for newly created enterprises, expansion of rights to use simple accounting, improvement of approaches to stocktaking and reporting. The advisability of using digital technologies and artificial intelligence to automate accounting and form individualized reporting is underscored.

The results of the study confirm that the development of small business can become a key factor in socio-economic stability under martial law, contribute to economic recovery and reduce social tension in Ukrainian society in post-war reconstruction period.