Abstract
Relevance of the research topic. Tax policy is an integral part of the financial policy of the state. Taxes are the basis of the financial stability of the state and the guarantee of a competitive position in the world environment, the stimulation of economic activity and the implementation of social policy. The full-scale invasion of the Russian Federation on the territory of our state set the Government the task of revising previously chosen goals and reorienting them to ensure the country's defense capability and social security of citizens. In the conditions of martial law, it is important to ensure the implementation of the revenue part of the budget in order for the state to implement its functions. Formulation of the problem. The relevance of the chosen research topic is due to the importance of a detailed scientific analysis of tax policy under martial law, tax policy instruments and assessment of the state of the tax system. Analysis of recent research and publications. The issue of the theoretical and methodological foundations of tax policy and its role in the conditions of economic transformations is being studied by many domestic scientists, including: I. Chugunov [1], V. Andrushchenko [2], Z. Varnalii [3], O. Desyatniuk [4], T. Yefimenko [5], Yu. Ivanov [6], A. Krysovaty [7], L. Kozarezenko [8], M. Pasichny [9], A. Sokolovska [10], and others. Selection of unexplored parts of the general problem. Given the relevance of the research topic, the tax policy in the conditions of martial law requires in-depth research in order to identify problems and study the main ways of adapting the state's economy in conditions of war. Problem setting, research goals. The subject of the article's research is the theoretical and methodological foundations of tax policy. The purpose of the study is to reveal the essence of tax policy and methods of its implementation under martial law. Method and methodology of the study. In the process of studying the research questions, general scientific and special methods were used: systemic, structural, comparison, qualitative and quantitative analysis, scientific abstraction and synthesis. Field of application of results. The obtained research results should be used in conducting further scientific research on tax policy, the functioning mechanism of the tax system and its tools under martial law. Conclusions. The essence of tax policy under martial law is revealed. Changes to legislation and the tax mechanism, which were adopted since the introduction of martial law, were analyzed. Sources of tax revenues of the State Budget were determined and their level compared to the same period last year was assessed. The forecast and state of further development of the state's economy are analyzed
Keywords
tax policy; taxes; tax system; state budget; state budget revenue; tax revenues; martial law; financial system; taxation system
References
1. Chugunov I. (2021). Byudzhetna stratehiya suspilʹnoho rozvytku [Budget strategy of social development]. Kyiv: KNTEU, 532 p.
2. Andrushchenko V. (2019). Imperatyv fiskalʹnoyi solidarnosti. [Imperative of fiscal solidarity]. Ekonomichnyy visnyk. Seriya: finansy, oblik, opodatkuvannya – Economic Herald. Series: finance, accounting, taxation, 3, 13–19.
3. Varnaliy Z. (2018). Podatkova systema Ukrayiny: Instytutsionalʹno-funktsionalʹna struktura ta shlyakhy modernizatsiyi [Tax system of Ukraine: Institutional and functional structure and ways of modernization]. Ekonomichnyy dyskurs – Economic discourse, 2, 15–24.
4. Desyatnyuk O., Marchenko L. (2021). Naukovo-metodychni determinanty podatkovoyi polityky v umovakh transformatsiyi natsionalʹnoyi ekonomiky [Scientific and methodological determinants of tax policy in the conditions of transformation of the national economy]. Fiskalʹna i monetarna polityka. Svit finansiv – Fiscal and monetary policy. The world of finance, 4 (69), 8–19.
5. Yefimenko T. (2017). Fiskalʹnyy prostir i stabilizatsiya derzhavnykh finansiv [Fiscal space and stabilization of state finances]. Finansy Ukrayiny – Finances of Ukraine, 9, 7-28.
6. Ivanov Yu. (2009). Funktsiyi podatkiv ta podatkove rehulyuvannya [Functions of taxes and tax regulation]. Formuvannya rynkovoyi ekonomiky v Ukrayini – Formation of market economy in Ukraine, 19, 36–43.
7. Krysovaty A. (2006). [Podatky ta inflyatsiya: filosofiya zalezhnosti Taxes and inflation: philosophy of dependence]. Svit finansiv – The world of finance, 4 (9), 56–66.
8. Kozarezenko L. (2018). Podatkova polityka v zabezpechenni sotsialʹnoyi funktsiyi derzhavy [Tax policy in ensuring the social function of the state]. Biznes Inform – Business Inform, 11, 420-426.
9. Pasichnyi M. (2021). Fiskalʹni ta monetarni instrumenty vplyvu na ekonomichnyy rozvytok [Fiscal and monetary instruments of influence on economic development]. Ekonomichnyy visnyk Universytetu – Economic Bulletin of the University, 48, 215-224.
10. Sokolovska A. (2014). Shlyakhy reformuvannya podatkovoyi systemy Ukrayiny [Ways of reforming the tax system of Ukraine]. Finansy Ukrayiny – Finances of Ukraine, 12, 103-121.
11. Podatkova polityka. Ministerstvo finansiv Ukrayiny [Tax policy. Ministry of Finance of Ukraine]. URL: https://mof.gov.ua/uk/tax-policy
12. Hospodarsʹkyy kodeks Ukrayiny vid 16.01.2013 № 436-IV [Economic Code of Ukraine dated January 16, 2013 № 436-IV]. URL: https://zakon.rada.gov.ua/laws/show/436-15#Text
13. Nikitishin А. (2019). Podatkova polityka v umovakh ekonomichnykh peretvorenʹ [Tax policy in the conditions of economic transformations]. Kyiv. nats. torh-ekon. un-t – Kyiv National University of Trade and Economy, 480.
14. Rozporyadzhennya Kabinetu Ministriv Ukrayiny «Pro skhvalennya Stratehiyi reformuvannya systemy upravlinnya derzhavnymy finansamy na 2022 – 2025» vid 29 hrudnya 2021 r. № 1805-r [Decree of the Cabinet of Ministers of Ukraine "On approval of the Strategy for reforming the state finance management system for 2022-2025" dated December 29, 2021 № 1805-r]. URL: https://zakon.rada.gov.ua/laws/show/2142-20#Text
15. Zakon Ukrayiny «Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta inshykh zakonodavchykh aktiv Ukrayiny shchodo osoblyvostey opodatkuvannya ta podannya zvitnosti u period diyi voyennoho stanu» vid 03.03.2022 № 2118-IX [Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the specifics of taxation and reporting during martial law" dated March 3, 2022 № 2118-IX]. URL: https://zakon.rada.gov.ua/laws/show/2118-20#Text
16. Zakon Ukrayiny «Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta inshykh zakonodavchykh aktiv Ukrayiny shchodo vdoskonalennya zakonodavstva na period diyi voyennoho stanu» vid 24.03.2022 № 2142-ІХ [Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the improvement of legislation for the period of martial law" dated March 24, 2022 № 2142-IX]. URL: https://zakon.rada.gov.ua/laws/show/2142-20#Text
17. Zakon Ukrayiny «Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta inshykh zakonodavchykh aktiv Ukrayiny shchodo administruvannya okremykh podatkiv u period voyennoho, nadzvychaynoho stanu» vid 01.04.2022 № 2173-ІХ [Law of Ukraine "On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the administration of certain taxes during the period of martial law, state of emergency" dated April 1, 2022, № 2173-IX]. URL: https://zakon.rada.gov.ua/laws/show/2173-20#Text
18. Zakon Ukrayiny «Pro vnesennya zmin do Byudzhetnoho kodeksu Ukrayiny ta inshykh zakonodavchykh aktiv Ukrayiny» vid 31.05.2022 № 2290-ІХ [Law of Ukraine "On Amendments to the Budget Code of Ukraine and other legislative acts of Ukraine" dated 31.05./2022 № 2290-IX]. URL: https://zakon.rada.gov.ua/laws/show/2290-20#Text
19. Zakon Ukrayiny «Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta inshykh zakoniv Ukrayiny shchodo osoblyvostey podatkovoho administruvannya podatkiv, zboriv ta yedynoho vnesku pid chas diyi voyennoho, nadzvychaynoho stanu» vid 12.05.2022 № 2260- ІХ [Law of Ukraine "On Amendments to the Tax Code of Ukraine and other laws of Ukraine regarding the specifics of the tax administration of taxes, fees and a single contribution during the state of martial law, state of emergency" dated May 12, 2022 № 2260-IX]. URL: https://zakon.rada.gov.ua/laws/show/2260-20#Text
20. Nakaz Ministerstva finansiv Ukrayiny vid 29.07.2022 № 225 “Pro zatverdzhennya Poryadku pidtverdzhennya mozhlyvosti chy nemozhlyvosti vykonannya platnykom podatkiv obovʺyazkiv, vyznachenykh u pidpunkti 69.1 punktu 69 pidrozdilu 10 rozdilu XX “Perekhidni polozhennya” Podatkovoho kodeksu Ukrayiny, ta perelikiv dokumentiv na pidtverdzhennya” [Order of the Ministry of Finance of Ukraine dated 29.07.2022 № 225 "On approval of the Procedure for confirming the possibility or impossibility of the taxpayer's fulfillment of the obligations specified in subsection 69.1 of clause 69 of subsection 10 of chapter XX "Transitional Provisions" of the Tax Code of Ukraine, and lists of documents for confirmation"]. URL: https://tax.gov.ua/zakonodavstvo/podatkove-zakonodavstvo/nakazi/77593.html
21. Postanova Verkhovnoyi Rady Ukrayiny "Pro pryynyattya za osnovu proektu Zakonu Ukrayiny pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny shchodo opodatkuvannya subʺyektiv hospodaryuvannya, povʺyazanykh ekonomichnymy zvʺyazkamy z derzhavoyu-ahresorom» vid 01.04.2022 № 2183- ІХ [Resolution of the Verkhovna Rada of Ukraine "On adoption as a basis of the draft Law of Ukraine on Amendments to the Tax Code of Ukraine on Taxation of Business Entities Associated with Economic Ties with the Aggressor State" dated April 1, 2022 № 2183-IX]. URL: https://zakon.rada.gov.ua/laws/show/2183-20#Text
22. Derzhavnyy veb-portal byudzhetu dlya hromadyan [State budget web portal for citizens].URL: https://openbudget.gov.ua/?month=12&year=2021&budgetType=NATIONAL
23. Ohlyad instrumentiv pidtrymky finansovoyi stiykosti v umovakh voyennoho stanu v Ukrayini ( 01 – 31.07.2022) [Review of tools for supporting financial stability in the conditions of martial law in Ukraine (for the period 01 - 31.07.2022)]. Natsionalʹnyy instytut stratehichnykh doslidzhenʹ - National Institute of Strategic Studies. URL: https://niss.gov.ua/sites/default/files/2022-08/podatkova-politika-2.pdf
24. Zakon Ukrayiny Pro vnesennya zmin do Podatkovoho kodeksu Ukrayiny ta inshykh zakonodavchykh aktiv Ukrayiny shchodo perehlyadu okremykh pilʹh z opodatkuvannya vid 21.06.2022 № 2325-ІХ [Law of Ukraine On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the revision of certain tax benefits dated June 21, 2022 № 2325-IX]. URL: https://zakon.rada.gov.ua/laws/show/2325-IX#Text
25. Inflyatsiynyy zvit. Lypenʹ 2022 [Inflation report. July 2022]. Natsionalʹnyy bank Ukrayiny - National Bank of Ukraine. URL: https://bank.gov.ua/admin_uploads/article/IR_2022-Q3.pdf?v=4
