Правова основа господарської діяльності у Збройних Силах України.

The article reports the status of legislation that regulates economic activity in the Armed Forces of Ukraine. In particular, the relevant provisions of the Economic Code of Ukraine, the Laws of Ukraine “On the Armed Forces of Ukraine”, “On the Economic Activities in the Armed Forces of Ukraine”, “On the Use of Defense Lands”, “On the Legal Status of Property in the Armed Forces of Ukraine” had been analyzed and by-laws regulations had been adopted on their execution also. The disadvantages of the legal basis of economic activity in the Armed Forces of Ukraine were uncovered considering the fact that some by-laws regulations incorporated in the laws, had not been adopted, and certain existing legal provisions are to be specified. The attention was given to the inconsistency of the provisions of different kinds of legislation about setting of the taxation regime for the entities of economic activities in the Armed Forces of Ukraine. In order to improve the legal basis of economic activity in the Armed Forces of Ukraine, the following changes were proposed: to the laws of Ukraine “On the Armed Forces of Ukraine” and “On Economic Activity in the Armed Forces of Ukraine” (regarding the setting of provisions of favorable tax regime for economic entities in the Armed Forces of Ukraine); to the Tax Code of Ukraine (regarding the setting of provisions on tax exemption of the land tax for economic entities in the Armed Forces of Ukraine); to the Law of Ukraine “On the Legal Status of Property in the Armed Forces of Ukraine” (regarding the specification of the list of types of military supplies). The article claims that further scientific researches on the legal basis of economic activity in the Armed Forces of Ukraine should be devoted to specifying the provisions of favorable tax regime in the tax legislation, the legal regime of the use of Defense land and others.