UkrainianProfessional Education

Abstract

This article examines the mechanisms for stimulating the development of small high-tech enterprises in Ukraine amid intensified global competition for labour resources. It highlights the role of modern digital legal regimes that integrate tax incentives, flexible employment tools and institutional safeguards, thereby strengthening the competitiveness of micro, small and medium-sized enterprises (MSMEs). In the context of wartime economic disruption and large-scale labour migration, such instruments become essential for retaining skilled personnel and restoring the country’s human capital. The study analyses the economic, legal and organizational mechanisms that influence employment, investment attractiveness and business activity in the high-tech sector. Particular emphasis is placed on the effects of sectoral expansion—especially the integration of R&D, MilTech and engineering activities—which has led to an increase in the number of resident companies and tax revenues. Statistical evidence demonstrates growing formal employment and a gradual transition from individual contractor schemes to gig contracts, improving tax transparency and compliance. The article also identifies challenges related to inconsistencies between qualified activities and the national KVED classification system, underscoring the need for regulatory harmonization. The practical value of the research lies in outlining directions for enhancing state support for MSMEs, including expanding successful digital regimes, encouraging the return of displaced workers and facilitating veteran reintegration. The findings show that well-designed digital frameworks can reduce informality, stimulate innovation and strengthen Ukraine’s economic resilience.

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