Restoration of the Country Through Support of Entrepreneurship




war, economic losses, development, recovery, entrepreneurship, taxes


The article examines Ukraine's economic losses from the war with the terrorist country Russia at the national level and in the regions, it is determined that one of the levers of economic development can be the entrepreneurial initiative of citizens, support of small and medium-sized enterprises, changes in the functioning of private entrepreneurship, problems and the current state are considered. Ways of reconstruction using tax levers are proposed. The main proposals include a tax amnesty for the occupied territories, tax benefits and an interest-free loan for the restoration of fixed capital.

Author Biography

Olena Lesnaya, V. N. Karazin Kharkiv National University

Associate Professor of the Department of Personnel Management and Entrepreneurship


The total amount of direct documented damage to infrastructure is $110.4 billion, the minimum needs for the restoration of destroyed assets have increased to $188 billion. August 10, 2022. Kyiv School of Economics (KSE). Official website. URL:

Ihor Pylypiv. Due to the war, the level of poverty in Ukraine increased tenfold - World Bank. October 16, 2022. Analytical Internet portal "Ekonomichna Pravda". URL:

Lototska N.Z. since the beginning of the war, the Russians have struck more than 17,000 civilian objects, 300 military ones. LB.UA. URL:

Novikov V. The World Bank assessed the damage caused by the war in Ukraine. What it means? Analytical Internet portal "Ekonomichna Pravda". URL:

Ukraine recovery plan. Map of destruction. Official website. URL:

More than a third of Ukrainians lost their jobs after the start of the war – poll by Vitaly Sayenko. Unian Information Bureau. URL:

The Verkovna Rada of Ukraine adopted the state budget for 2023. Ukrinform. URL:

The level of poverty in Ukraine has increased tenfold since the beginning of the full-scale war - the World Bank. Information portal 5UA. URL:

State and needs of business in Ukraine: regional trends, summer 2022. Information web resource "Decentralization gives opportunities". URL:

Ukrainian business in the conditions of war: analysis of the situation for five months. Diia Business. Official website. URL:




How to Cite

Lesnaya, O. (2022). Restoration of the Country Through Support of Entrepreneurship. SSP Modern Economics, State and Public Administration, 1(1), 1–10.