THE TAX INCENTIVE AS A FUNDAMENTAL BASIS FOR ENTREPRENEURIAL ENDEAVORS

The study explores tax incentives for entrepreneurship in Ukraine under martial law conditions. Measures of tax support are analyzed, including a moratorium on inspections, tax benefits for single tax payers, and exemption from liability for non-fulfillment of tax obligations. The European experience in tax incentive practices is also examined.

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Publication Details

Published
2025-05-01
DOI
https://doi.org/10.31521/978-617-7149-86-5-93
Primary Topic
Corporate Taxation and Avoidance
Type
article
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article

THE TAX INCENTIVE AS A FUNDAMENTAL BASIS FOR ENTREPRENEURIAL ENDEAVORS

Анастасія Сергіївна Полторак, Dmitro Onyshchenko, B.R. Peshkova
Corporate Taxation and Avoidance
article

THE TAX INCENTIVE AS A FUNDAMENTAL BASIS FOR ENTREPRENEURIAL ENDEAVORS

Анастасія Сергіївна Полторак, Dmitro Onyshchenko, B.R. Peshkova
article en

Abstract

The study explores tax incentives for entrepreneurship in Ukraine under martial law conditions. Measures of tax support are analyzed, including a moratorium on inspections, tax benefits for single tax payers, and exemption from liability for non-fulfillment of tax obligations. The European experience in tax incentive practices is also examined.

Openalex Percentile: Top 80%
Corporate Taxation and Avoidance
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THE TAX INCENTIVE AS A FUNDAMENTAL BASIS FOR ENTREPRENEURIAL ENDEAVORS — Анастасія Сергіївна Полторак, Dmitro Onyshchenko, et al. · (2025) | TGRS Research Map | TGRS