DEVELOPMENT OF CORPORATE RELATIONS UNDER MARTIAL LAW

Abstract

The article examines changes in the legal regulation of economic activity and corporate relations after the introduction of martial law in Ukraine. The author analyses new legislative acts and offers advice on how to improve them.

During a war in a country, business entities play an important role. They not only boost the economy by paying taxes to the state budget, but also provide it with food. This is the reason for the relevance of the topic and the need for a thorough study of the legislative framework and analysis of the problematic issues arising in this regard for more productive activities of business entities in Ukraine.

The study found that the state authorities have done a lot of work and provided for measures to simplify the activities of enterprises and reduce their obligations to the state. In particular, for the majority of business entities, the martial law period has introduced an optional licensing procedure, increased the ability of companies to legally pay less taxes, provided assistance in transporting company assets from the occupied territories and territories where active hostilities are taking place, cancelled and suspended tax audits, legally enshrined the ban on trade relations with aggressor states, changed the procedure for holding shareholders' meetings, and included events resulting from the

Given that most of the innovations and changes were introduced in a short time, as there was a need for a quick response, some inaccuracies were made. The article proposes to provide for statutory liability for non-compliance with the ban on corporate relations with the Russian Federation and Belarus, to allow holding shareholders' meetings in person in relatively peaceful territories of Ukraine, etc.