The system of administrative and legal support for the interaction between small business entities and the State Tax Service of Ukraine under the legal regime of martial law

The presented study is devoted to the current issues of the specifics of the administrative and legal support of the interaction of small business entities with the State Tax Service of Ukraine under the legal regime of martial law. It is emphasized that stable synergy between the specified participants is an important condition for supporting the economic stability of the state against the background of complex challenges and threats of military origin. It is noted that the corresponding activity requires proper comprehensive administrative and legal support. The correctness of the point of view on the need to systematize acts containing the relevant norms of administrative law is confirmed. The essence of the category “administrative and legal support for the interaction of small business entities with the State Tax Service of Ukraine” was clarified and analyzed. It was found that it is with the help of appropriate tools that it is possible to implement the processes of regulating managerial influence on the behavior of all participants in the studied social relations, legally enabling and sanctioning joint measures. The exceptional role of administrative law norms in such activities, which are distinguished by a unique range of properties adapted to the highlighted vector, was emphasized. It was emphasized that their presence is mandatory when regulating interaction measures. The administrative law norms of key acts of current legislation in the relevant area of subject regulation have been identified and analyzed. It has been proven that they have significant significance and form the corresponding mechanisms of direct influence on regulated relations. Attention is also focused on the fact that thanks to them, the implementation of the main forms and methods of joint activities of small business entities with the State Tax Service of Ukraine is legally possible. The author’s classification of sources of ensuring the interaction of the specified subjects has been developed. It is proposed to include the following groups of acts: 1) the Constitution of Ukraine; 2) international treaties; 3) laws; 4) subordinate regulatory legal acts. Based on the results formed, an own vision of the elemental composition of the administrative and legal support of the interaction of small business entities with the State Tax Service of Ukraine under the legal regime of martial law has been initiated, namely: 1) the Verkhovna Rada of Ukraine, the Cabinet of Ministers of Ukraine and some other central executive bodies as law-making entities and separately the State Tax Service of Ukraine, which is empowered to issue subordinate regulatory legal acts and implement law enforcement measures; 2) administrative and legal mechanisms that provide for the existence of orderly legalized procedures for one-time or permanent joint activities; 3) accompanying, including non-legal mechanisms, that ensure full interaction in all necessary positions.