Changes in the regulatory and legal field of the social and labor sphere in the conditions of martial law: problems and prospects for improvement

The full-scale military aggression against Ukraine led to a massive disruption of value chains, a reduction of jobs, rising unemployment and labor emigration. Legislative initiatives to counteract the socio-economic consequences of the war are insufficiently effective. The purpose of the article is to evaluate the changes in labor and tax legislation during the martial law and to determine the prospects for its improvement. It was found that changes in labor legislation in Ukraine are based on the ideology of neoliberalism, mainly reflect the interests of employers and significantly limit the rights of employees. This increases the risks of the destruction of established institutions of social and labor relations, the losses from which, by analogy with the Syrian conflict, may exceed the losses from the destruction of physical capital. Directions for improving the legislation are proposed, special attention is paid to the rules on the suspension of the employment contract. It is emphasized the need to find a new format of interaction between the state and institutions of the labor sphere, appropriate adaptation of social and labor relations, using the possibilities of digitalization. The impact of changes in tax legislation on employment is analyzed. It was established that the policy of supporting the economy, the key instrument of which is tax benefits, does not sufficiently contribute to the preservation of employment. Based on the study of the international experience of combating economic shocks, a vision of a policy to support the economy is proposed, which should combine measures to preserve jobs, benefits for subjects of economic activity, and liquidity support. The international experience of implementing job preservation schemes, which in EU countries have become one of the main tools for business support during the COVID-19 pandemic, is considered. Conclusions about the relevance of researching the possibilities of their use in Ukraine with the involvement of EU funds were made. Appropriate proposals for authorities have been formulated.