Mr. Andriy from Kharkiv is an entrepreneur who literally built his gas station from scratch. 26 years ago, this location was an empty lot. Today, it is a modern gas station complex with a convenience store and a car wash.

During the full-scale invasion, the gas station was repeatedly targeted by enemy shelling: the canopy, roof, and fuel dispenser were destroyed. Despite this, the station continued to operate, providing fuel to the military, running a generator, and serving as an “Invincibility Point” for local residents.

However, the business is now on the brink of survival. Due to the fixed advance corporate income tax payment, the company cannot afford to repair the damages, and its profits have sharply declined.

“A business in a war zone cannot operate under general conditions. Let us survive; do not destroy us with tax burdens,” says Mr. Andriy.

Only large chains benefit from such a system—those with more customers, budgets, and capabilities. Yet, it is the small and medium-sized entrepreneurs who provide jobs, pay taxes, and support local communities even under shelling.

Watch the new part of the series “Unfair Rules of the Game” on our YouTube channel.