GRANT SUPPORT OF SMALL AND MEDIUM-SIZED BUSINESSES IN THE FORM OF VOUCHERS

The article emphasizes the fact that grant support in the form of vouchers was not often found in Ukraine among the programs of international, national and regional donors, but recently new projects and programs have appeared in which micro, small and medium-sized businesses have the opportunity use voucher assistance to pay for works and services within the scope of their activities. Voucher is defined as the right to non-refundable financial assistance for small business entities – legal entities and individual entrepreneurs to reimburse part of the cost of works and services. Types of vouchers are given: innovation vouchers, marketing vouchers, vouchers for consulting services. The article examines grant support in the form of vouchers on the example of several projects and programs operating in Ukraine during the war. Opportunities for business in the Project "Climate Innovation Vouchers" and the Program of Innovation Vouchers from the Ukrainian Startup Fund were demonstrated. The study demonstrated under what conditions and to whom grant-makers give priority to voucher assistance. Success stories of the use of grants in the form of vouchers by representatives of micro, small and medium businesses are presented. Several programs were demonstrated, according to which the Lviv City Council and the Lviv Regional State Administration issue grants in the form of vouchers to business representatives. It was also emphasized how the Lviv City Council joined the government grant support within the "eRobota" project by starting vouchers for processing enterprises. The main project activities that can be supported by the grantor in the form of vouchers are considered. The list of purposes for which vouchers are provided is given. It was emphasized that grant instruments in the form of vouchers are not very popular in Ukraine. It is emphasized that large grant programs do not use vouchers as a form of grant; representatives of local authorities, who could act as grant providers, lack the experience and creativity to introduce non-standard solutions to stimulate business; entrepreneurs, in turn, are not sufficiently aware of the benefits of voucher support from those funds whose grants are available to entrepreneurs from all regions of Ukraine.