Fiscal Mechanisms for Adapting Veteran Business to Environmental and Energy Challenges

Abstract

Under the conditions of the full-scale armed aggression of the Russian Federation against Ukraine, the growth in the number of security and defence forces and the increase in the number of war veterans have made the issue of their support, in particular through reintegration institutions in the form of veteran business, especially acute. At the same time, the destruction of critical infrastructure, primarily energy infrastructure, as well as the climate commitments of our state, form a qualitatively new context for the entrepreneurial activity of veterans. The article examines the problem of forming and implementing fiscal mechanisms aimed at supporting the adaptation of veteran business to new environmental and energy challenges. The purpose of the article is to substantiate the authors’ concept of a fiscal incentive system that integrates support for veteran entrepreneurship with the instruments of the green economy. Based on a comparative analysis of international experience from the United States, Germany, Poland, Israel, and Lithuania, effective models of fiscal incentives are identified and the possibility of adapting them to the conditions of Ukraine is substantiated. The essence of the concept of “entrepreneurial resilience of veterans” in the environmental and energy dimension is revealed. It is established that Ukraine currently lacks systemic integration of fiscal instruments supporting veteran business and instruments of green transformation. The authors develop a conceptual model of a fiscal mechanism for adapting veteran business to environmental and energy challenges and propose a set of specific instruments, namely the “Veteran Energy Credit” (VEC, 30% of investments in renewable energy sources), accelerated depreciation of green equipment (three years), a unified social contribution bonus for veteran green producers, preferential VAT (7%) on renewable energy products, a local Green Veteran Fund, and a carbon credit. The results of the study have practical significance for public authorities, forming a scientifically substantiated basis for updating fiscal and energy policy in Ukraine’s post-war reconstruction.