Фіскальна адаптація та релокація бізнесу: корпоративний сектор України протягом першого року повномасштабної війни

Анотація

The article explores the fiscal challenges and tax mechanisms aimed at supporting Ukraine’s corporate sector during the full-scale war in 2022. Particular attention is paid to the analysis of tax revenues to the budget, GDP dynamics, budget deficit, and the specifics of corporate taxation. The role of business relocation is highlighted as a key tool for preserving economic activity: relocated enterprises contributed both to the resumption of production in safer regions and to the formation of new business hubs. The article examines the regulatory framework of the business relocation program and outlines the tax incentives introduced for displaced enterprises, including exemptions from VAT, import duties, land and property taxes. The analysis of consolidated budget revenues – especially tax-related – demonstrates the significance of fiscal instruments in wartime. It is concluded that Ukraine’s relocation and taxation policies helped mitigate the economic recession, reduce production losses, and maintain macro-financial stability. The findings are practically relevant for shaping future regional fiscal development strategies aimed at economic decentralization and spatial stabilization of business.  

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