Податкові стимули як інструмент розвитку підприємництва в Україні в умовах цифровізації та ESG-трансформації економіки
DOI:
https://doi.org/10.26906/EiR.2026.1%20(100).4393Ключові слова:
податкові стимули, податкова політика, підприємництво, інноваційний розвиток, сталий розвиток, ESGАнотація
У статті досліджено роль податкових стимулів у формуванні сприятливого середовища для розвитку підприємництва в умовах економічної трансформації та післявоєнного відновлення України. Актуальність теми зумовлена потребою у використанні ефективних інструментів державної економічної політики для активізації інвестиційної діяльності, стимулювання інновацій і модернізації виробництва. Метою дослідження є обґрунтування ролі податкових стимулів як інструменту державного регулювання підприємницької діяльності. Узагальнено підходи до класифікації податкових стимулів, проаналізовано європейський досвід їх застосування та визначено можливості адаптації до умов України. Доведено, що ефективне податкове стимулювання сприяє інвестиційній активності, цифровізації бізнесу, реінвестуванню прибутку та сталому розвитку підприємств.
Посилання
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Авторське право (c) 2026 Світлана Мушникова, Костянтин Ковальчук, Ірина Аберніхіна
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