Financial and credit levers for the development of small entrepreneurship in Ukraine under martial law

Анотація

The article analyzes the financial and credit levers of support for the development of small entrepreneurship in Ukraine under martial law. In particular, tax benefits, a simplified taxation system, and state support programs such as "Affordable Loans 5-7-9" are considered. Their role in the context of supporting small entrepreneurship during the war is also analyzed. The purpose of the article is to study the current state of financial and credit mechanisms for supporting small entrepreneurship in Ukraine under martial law and to develop tools for modernizing such support, taking into account macroeconomic and military-political challenges. Methodology. In the research process, general scientific methods of cognition were used, namely: methods of analysis and synthesis to assess the current state of small business and its challenges; comparison – to analyze the effectiveness of various financial and credit mechanisms; content analysis – to assess the impact of tax benefits and state programs on the stability of small businesses; generalization – to formulate recommendations for improving financial and credit support. Results. It has been proven that the introduced tax benefits significantly reduced the tax burden on small businesses, contributing to their stability under martial law. The introduced state grant programs and the "Affordable Loans 5-7-9" program provided additional financial resources for entrepreneurs, positively affecting their operational activities. The paths for modernizing existing state grant and credit support programs for small businesses are substantiated, taking into account the need to stimulate the development of the processing industry, ensure energy security, and develop the military-industrial complex.

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