Legal issues of interaction between the state and business under martial law
The article is devoted to a comprehensive study of the legal issues arising from interaction between the state and business under martial law in Ukraine, as well as to identifying the main directions for improving the relevant legal regulation. The key challenges in the fields of tax regulation, enterprise relocation, public-private partnership, state supervision (control), the defense-industrial complex, and the legal security of business are analyzed. It is established that the temporary tax regulation instruments introduced under martial law have given rise to a number of systemic contradictions related to tax stability, the exercise of discretionary powers by controlling authorities, and ensuring an adequate level of tax compliance. The normative fragmentation of the regulation of enterprise relocation is examined, manifested in the absence of uniform approaches to determining the status of relocated business entities, procedures for their support, and the protection of property rights. The expediency of introducing the principles of differentiated and flexible regulation (agile regulation), as well as legislative consolidation of a classification of relocation cases, is substantiated. The conceptual innovations of the Law of Ukraine No. 4840-IX “On the Fundamental Principles of State Supervision (Control)” are analyzed, in particular the introduction of a risk-based approach, digitalization of administrative procedures, and the institution of an audit of the state of business activity of an economic entity. Special attention is paid to the development of legal regulation in the field of public-private partnership and the defense-industrial complex, including the mechanism of combat testing of innovative defense products and the formation of an intellectual property management system in the defense sector. It is determined that, under martial law, the problem of raiding acquires particular relevance, as it is transformed under the influence of economic digitalization, business relocation, and the development of artificial intelligence technologies. The conclusion is drawn that there is a need to form a comprehensive system of legal protection for business, combining corporate-law, procedural, registration, and cybersecurity mechanisms to counter unlawful business takeovers.