DETERMINATION OF DAMAGES DUE TO UKRAINE AS A RESULT OF THE AGGRESSION OF THE RUSSIAN FEDERATION IN THE CONTRACTS OF THE ECONOMIC EXPERT’S COMPETENCE

Abstract

In connection with the military aggression of the Russian Federation against Ukraine and the imposition of martial law, on the basis of the Law of Ukraine of February 24, 2022 № 2102-IX «On approval of the Decree of the President of Ukraine» On martial law in Ukraine «, and enterprises of various forms of ownership have suspended their activities, there are enterprises that have been destroyed (or partially destroyed), also suffered destruction: infrastructure and buildings in various cities and towns of Ukraine, destroyed or damaged various equipment and property, mined territory. The state of Ukraine also initiated: the payment of financial assistance in the amount of 6,500 hryvnias to entrepreneurs and employees from territories where active hostilities are taking place; assistance to migrants; each family that provided shelter to IDPs will receive UAH 450 per month. compensation for utilities (for everyone who has been granted asylum). Ukraine has also increased its military budget, increased payments to the military, law enforcement agencies and others. At the same time, the state also suffered losses of human resources, underreceived gross domestic product (GDP), reduced revenues to the budget of Ukraine. The above is the loss of the state, enterprises, citizens in connection with the military aggression of the Russian Federation against Ukraine. Resolution of the Cabinet of Ministers of Ukraine № 326 of March 20, 2022 approved the «Procedure for determining the damage and damage caused to Ukraine as a result of armed aggression of the Russian Federation» (hereinafter – Resolution № 326 of March 20, 2022). This resolution sets before the relevant ministries and executive bodies within six months the task of developing and approving the methods provided for in this Procedure. This article presents the main methods and techniques according to which the author should calculate the damage to the country’s budget, businesses and citizens. Also in the article the categories of losses are calculated, the calculation of which refers to the tasks of the forensic expert economist in the context of the resolution № 326 of March 20, 2022.