LEGAL STATUS OF NON-COMMERCIAL ECONOMIC ACTIVITIES IN UKRAINE

Abstract

The article examines the legal status of subjects of non-commercial economic activity. It is noted that non-profit organizations are an important component of our modern civil society, because their important contribution to the social development and economy of the country is noted. A feature of non-commercial economic activity is the absence of a profitable goal. The understanding of such a legal category as "subject of non-commercial activity" is determined and its status in the modern legal reality of Ukraine is analyzed. The development of the concept and its appearance in Ukrainian legal science have been studied. Special attention is paid to the impact of the introduction of martial law on the legal category of subjects of non-commercial economic activity. Considered the important role of non-profit organizations, which are carried out by economic entities of the state or communal sectors of the economy in industries (types of activity) in which entrepreneurship is prohibited, based on the decision of the relevant state authority or local self-government body. It is emphasized that the main difference of non-commercial economic activity is the absence of a profitable goal. The role of charitable and non-profit organizations in the modern legal field of Ukraine is clarified. It was noted that these organizations play an important role in providing assistance to individuals and other organizations to achieve charitable goals and ensure the rights and needs of legally defined industries. It is emphasized that the modern legislation of Ukraine in this field is based on various legal acts, including the Constitution of Ukraine, Laws of Ukraine, as well as other international treaties. The history of the development of charity in Ukraine and the role of legislation in this process are also emphasized. Different types of non-profit organizations are indicated, such as religious organizations that specialize in non-religious activities. Legislation recognizes their role and creates a legal status for such organizations, which helps to solve social, humanitarian and charitable tasks in Ukraine.