ENTREPRENEURIAL ACTIVITY OF SELF-EMPLOYED PERSONS IN UKRAINE: ANALYTICAL ASPECTS AND FEATURES OF ACCOUNTING IN CONDITIONS OF UNCERTAINTY AND RISKS

Abstract

The article presents a study of the regulatory framework governing the activities of self-employed persons in Ukraine and the peculiarities of the functioning of individual entrepreneurs (FOPs) within the general and simplified taxation systems. The authors analyze the differences between groups of single tax payers, their advantages and limitations in terms of business growth, tax burden, and administrative complexity. The article also summarizes current trends in the development of microbusinesses in Ukraine, including the dynamics of the number of self-employed persons, the registration and closure of FOPs, regional disparities, sectoral structure, etc. Particular attention is paid to the analysis of the risks of self-employment in a war economy, including security, financial, market, and social factors.

The study concludes that the entrepreneurial activity of self-employed persons under conditions of risk and uncertainty in Ukraine demonstrates high adaptability due to the flexibility of the simplified taxation system, where the choice between groups of individual entrepreneurs becomes an instrument of crisis management. The findings indicate that microbusinesses continue to play a systemic role in Ukraine's economy, despite the dual nature of their development. On the one hand, they demonstrate adaptability and flexibility; on the other, they remain highly vulnerable to external influences, regulatory changes, and fluctuations in demand. In a war economy, self-employed persons face a complex set of interrelated security, financial, market, and social risks that limit their resilience and development opportunities. Transitioning between groups and using digital reporting tools are becoming key survival strategies, allowing microbusinesses to remain viable even in the face of critical economic and security threats.