Example issues of implementation of state control in the sphere of economic activities in the conditions of the legal regime of the martial state

In the scientific article, the author’s team conducted a scientific study of the practical features of the implementation of state control in the field of economic activity under the conditions of the legal regime of martial law. On the basis of the conducted research, the author team came to the conclusion that under the conditions of the legal regime of martial law, the implementation of state control measures in the field of economic activity was completely stopped - both planned and unplanned, with some exceptions. Such exclusions from the moratorium on the implementation of state control measures in the sphere of economic activity must be caused by a threat that has a significant negative impact on the rights, legitimate interests, life and health of a person, protection of the natural environment and ensuring the security of the state in the relevant sphere of economic activity. At the same time, in order to unblock the ban on conducting state control measures in the relevant sphere of economic activity, it is necessary to make a corresponding decision by the central executive body, which carries out the formation of state policy in the relevant sphere. The specifics of state control in the field of economic activity can be determined by the body itself, the Cabinet of Ministers of Ukraine or in the law, but only for the period of the legal regime of martial law. In the absence of defining such features, the requirements of the Law of Ukraine “On the basic principles of state supervision (control) in the sphere of economic activity” must be observed when implementing relevant state control measures in the sphere of economic activity. Unfortunately, the moratorium on state control measures in the sphere of economic activity, established by resolutions of the Cabinet of Ministers of Ukraine Nos. 303 and 550, does not fully comply with the provisions of the Law of Ukraine “On the Basic Principles of State Supervision (Control) in the Sphere of Economic Activity”, which does not provide exception regarding the establishment of peculiarities in the implementation of state control measures during the period of the legal regime of martial law (in this regard, it is proposed to make appropriate changes to the law). At the level of the law, only the specifics of the implementation of customs and tax control measures in the conditions of the legal regime of martial law are provided for.