State Support for Geodetic Business - An Important Prerequisite for Post-War Reconstruction of Ukraine

The need for post-war reconstruction of the Ukrainian economy, housing stock and infrastructure facilities will lead to the activation of the construction industry and, therefore, the demand for geodetic services. On the other hand, the long lull in geodesy, caused by the lack of demand for geodetic works in wartime, generates the need for state support of the Ukrainian geodetic business. The article's purpose is to justify the prospects of the practical application of the toolkit of state support for geodetic business in Ukraine to activate the processes of reconstruction of the economy, housing stock and infrastructure facilities. The study results show that tax policy instruments are the most effective means of state support for the geodetic business. In particular, for large geodetic and land surveying enterprises, exemption from paying corporate income tax is relevant, at least for a few years during the post-war reconstruction period. Investment and innovation benefits and income tax preferences will play a crucial stimulating role in the purchase by geodetic business entities of modern geodetic instruments, tools for conducting geospatial measurements and software. Small business entities can be supported by exemption from paying a single tax during the first 5-8 post-war years, cancelling the legislation regarding their mandatory use of settlement transaction registrars, and exemption from military duty assessment and payment. The practical measures of indirect tax support of geodetic business should be: cancellation of the current order of widespread use of tax invoices, as well as the use of geodetic work performance acts instead of the specified tax accounting registers; the introduction of a preferential tax credit not only about the value-added tax on the purchase of investment and innovation tools or programs but also in terms of own effective developments; implementation of a special regime for the accumulation of value-added tax from the sale of geodetic works (services) in the first post-war years.