Purpose – The purpose of the study is to clarify the conceptual and practical consequences of repealing the Commercial Code of Ukraine and transitioning to a new model of legal regulation of economic activity. Particular attention is given to identifying strategic benchmarks for legislative support of entrepreneurship under martial law, economic digitalization, and Ukraine’s integration into the European Union legal framework. An important task is to reveal the interconnection between deregulation, sustainable entrepreneurship development, and ensuring an appropriate balance between economic freedom and state control.
Design/methodology/approach – The methodology is based on a comprehensive combination of systemic and historical-legal approaches, analysis and synthesis of legal norms, comparative analysis of Ukrainian and European legislation, as well as empirical study of modern business practices under martial law. The study employs normative legal sources (the Civil Code of Ukraine, special laws, and subordinate acts), analytical reports of international institutions, statistical data from the Ministry of Economy, and results of expert assessments. The research is interdisciplinary in nature, as it integrates legal, economic, and managerial dimensions.
Findings – The study establishes that the repeal of the Commercial Code eliminates a number of legal conflicts arising from duplication and contradictions with the Civil Code of Ukraine, while at the same time creating risks of legal uncertainty for businesses. It examines changes in tax, labor, and licensing legislation introduced during martial law and identifies their impact on reducing administrative pressure and supporting small and medium-sized enterprises. It is demonstrated that aligning with EU standards and implementing ESG approaches provides a foundation for modernizing corporate governance systems, ensuring corporate social responsibility, and strengthening environmental standards.
Practical implications – The practical value of the study lies in the development of recommendations for state authorities, local self-government bodies, and the business community on adapting to the new system of legal regulation. Proposed directions include improvement of legislation through deregulation tools, transparent registration and licensing procedures, development of public-private partnerships, as well as institutional reforms in the field of business support. The results may be applied in law-making activities, in drafting laws and subordinate acts, and in the educational process for training specialists in management, law, and public administration.
Originality/value – The scientific novelty of the article lies in the comprehensive analysis of the transformation of Ukrainian commercial legislation in the context of the repeal of the Commercial Code and the transition to the European model of legal regulation, which combines the principles of civil and commercial law. For the first time in domestic academic literature, the repeal of the Commercial Code is examined not only as a legal step but as a structural factor of sustainable entrepreneurship development linked to European integration processes, institutional reforms, and the contemporary challenges of wartime. The article is valuable for scholars, legislators, entrepreneurs, and public administration experts, as it offers a conceptually new approach to assessing and improving the system of legal support for economic activity in Ukraine.
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