PROBLEMS OF THE LEGAL REGULATION OF ENTERPRISE RELOCATION

Abstract

The article examines the issue of business activity in Ukraine in the conditions of full-scale aggression of the Russian Federation and directions for the preservation and relocation of enterprises. Military actions in Ukraine, in addition to leading to large losses among the population, destruction and damage to the infrastructure of enterprises, housing of citizens and other negative consequences, also affected the state of business and the activities of enterprises. A certain number of enterprises that worked in the territory of the Eastern part of Ukraine were forced to stop their activities. Some of them were physically destroyed and the issue of their restoration cannot be resolved. Others are partially destroyed but can be restored after liberation from the occupiers. Some entrepreneurs decided to relocate their enterprises to the territory of Western Ukraine. The mentioned process continues even now, because such regions as Kharkiv, Donetsk, Dnipropetrovsk, Zaporizhzhya and Kherson are subjected to shelling every day, resulting in destruction and the death and injury of civilians. Therefore, the issue of relocation of enterprises is decided by many entrepreneurs. This article is devoted to the problems of relocation of enterprises, as well as ways to solve these problems. The question of the restoration of the activities of enterprises in the occupied territory, which is carried out by individual entrepreneurs, has also been determined. Legislation has been formed, which provides for the severing of all business and other ties with entrepreneurs who decided to resume production and work for the occupiers. These entrepreneurs are recognized as collaborators and are subject to criminal liability. The article considers most of the problematic issues that arise during the relocation of enterprises on the territory of Ukraine. At the same time, it should be noted that there is a certain percentage of enterprises that relocate abroad. The issue of such relocation was not considered. The following are among the problems faced by entrepreneurs: –– the availability and sufficiency of funds to resolve the issue of relocation, taking into account the fact that according to relevant decisions of the government, relocation should be carried out free of charge; ––solving problems with the location of enterprises in a new place, which should be appropriate for the chosen activity; ––solving problems with local authorities and local self-government regarding taxes, location of enterprises, etc.; –– solving problems with personnel of enterprises, transportation, relocation, employment of local workers, etc. ––solving problems with the supply of raw materials and materials for the full functioning of enterprises. The article also considers separate ways of solving the mentioned problems which include: ––providing loans for entrepreneurs in accordance with the decision of the Cabinet of Ministers of Ukraine; ––exemption from taxation also in accordance with the government’s decision; ––the possibility of using part of the profit for the development and establishment of enterprises; ––establishment of separate benefits in relation to local taxes and fees. Another way to solve the problems of relocation is to provide loans according to the 5–7–9 scheme, which was also developed by the government to stabilize the activities of new enterprises and support entrepreneurs. An additional way to solve the problems of enterprise relocation is privatization, which can be carried out with the help of electronic auctions, which significantly shortens the path of acquiring enterprises and the beginning of the reconstruction of relocated enterprises. Attention was also drawn to the possibility of using appropriate grants that can be used for business organization and relocation of enterprises.