Digital business support and it industry development in Ukraine during the war period

In the article, a scientific and theoretical analysis of digital business support and the development of the IT industry in Ukraine during the war period was carried out. Military actions on the territory of our country negatively affect the functioning and development of all business entities and cause merciless destruction to the economy of Ukraine. At that time, the work of Ukrainian businesses during martial law was a particularly important source of replenishing the state budget and creating jobs. Therefore, the development and implementation of an effective state policy to support business development in order to create favorable conditions for its opening and management are especially relevant for Ukraine. The priority of state regulation and business support in wartime conditions determines the need to transition from direct administrative assistance to the formation of a favorable economic and social environment for improving the mechanisms for stimulating the development of business entities. The article examines the introduction of changes to the legislation, which relate to the policy of taxation of economic entities during the war period, in particular, regarding the calculation and payment of a single tax and a single social contribution. It was determined that the vector of development aimed at digitalization of the economy, which was adopted at the state level, creates favorable conditions for the functioning of IT business entities. The main problems of the development of the IT industry in Ukraine during the war period are revealed, and the main trends and problems of the functioning of the IT industry are highlighted. The shortcomings and difficulties faced by economic entities in the process of functioning indicate the need to develop both the state business support system and the initiative of entrepreneurs, small and medium-sized enterprises to join forces in the field of state financial activity. The measures and projects of state authorities since the beginning of the war – the Ministry of Digital Transformation of Ukraine, the Ministry of Economy of Ukraine, and other entities that provide business support – have been analyzed.