Tax and customs preferences during martial law: the impact of changes in legislation on the activities of small business entities

Relevance of the research topic. After the beginning of the full–scale invasion of Russia into Ukraine,
many enterprises and individuals – entrepreneurs who found themselves in the war zone, stopped their
work or were forced to evacuate to other safer regions of Ukraine or abroad, in connection with which
all business representatives are faced with difficulties In addition, Russia’s war against Ukraine led to the
urgent need to simplify the customs clearance of various groups of goods, which are extremely necessary
both to provide the Armed Forces of Ukraine with additional protective and military equipment, and to
provide civilians with food, medicine and other essential goods. During the operation of the legal regime
of martial law, a number of new laws were adopted to amend the tax legislation.
The purpose of the research is: analysis of changes in the legal regulation regarding the support
of small business and preferential taxation of imports during the war and the formation of proposals
for its improvement.
Research methods. The study of changes in legislation was carried out using methods of cognition:
theoretical generalization, grouping, analogies, abstraction, statistical observation, analysis, synthesis,
generalization.
Research results. The article discloses the latest changes in the legislation regarding the support
of small business entities and preferential taxation of the import of foreign goods during martial law.
Field of application of results. In the field of economic sciences and in the practical activities of
small business entities.
Conclusions according to the article. A study of changes in legislation since the introduction of the
legal regime of martial law and their impact on the activities of small business entities was conducted.