“Pravova derzhava”. Issue 35 (2024), pages 491–498.

DOI: 10.33663/0869-2491-2024-35-491-498

Isaieva Nataliya
Taxation in Ukraine under martial law: organizational and legal

The issue of proper legal regulation of the tax sphere and the activities of tax authorities in Ukraine becomes critically important under martial law conditions. This is due to the signifi cant losses suff ered by the Ukrainian economy as a result of Russian aggression, and the necessity to maintain the fi nancial, economic, and social spheres in the state amid the objective need to fi nance the defense sector. The article analyzes the organizational and legal foundations of taxation in Ukraine under martial law and identifi es optimal directions for their improvement. It highlights that in conditions of martial law, when normative legal acts need to regulate urgent problems in the fi nancial and tax spheres without the possibility of detailed calculations and corresponding research due to the high dynamics of social processes, the main directions of the state’s fi nancial and tax policy should be the main guide for the relevant state bodies. The orientation of this policy should be determined both by the interests of the state and Ukrainian business, as its preservation and functioning during wartime is a critically important task for the state. The article discusses the main directions of Ukraine’s fi nancial and tax policy as defi ned in the National Revenue Strategy up to 2030, approved by the Government in 2023. Together with the updated Memorandum with the International Monetary Fund, this Strategy forms the foundation for the development and strengthening of the state’s revenues and the comprehensive tasks of state bodies for their implementation. Undoubtedly, this involves the need to adopt a number of normative legal acts for its proper implementation. It should be noted that the Strategy is designed for implementation both during and after the war and envisages quite extreme approaches to maintaining the economy, fi nancial, and tax system of Ukraine in diffi cult conditions. The article also addresses the criticism by experts of certain provisions of the Strategy and its justifi cation. However, a positive aspect of the Strategy is that it envisages making unpopular decisions, in particular regarding tax increases, only after creating the appropriate conditions, and during the Strategy’s implementation, necessary clarifi cations of its certain provisions will be made. The Strategy includes measures to improve the quality of services provided by tax authorities and to refi ne the process of organizing and conducting documentary and factual inspections. The article emphasizes that under martial law, tax authorities must consider the specifi cs of their implementation for diff erent categories of taxpayers. Also, the complexity and detail of tax reporting under martial law should be minimal.

Key words: tax legislation, fi nancial policy, tax policy, tax audits, State Tax Service of Ukraine, tax reporting, taxpayers’ rights, administrative court, tax administration.

References

1. Kovalchuk A. T. Finansovoe pravo v rynochnuh sistemah. Kuiv: Parlamentske vydavnyctvo, 2008. S. 222.
2. Tam samo. S. 223.
3. Trofi mova L. V. Finansova polityka v systemi uzgodzhenna interesiv miscevyh gromad. Problemy teorii ta praktyky zastosuvanna podatkovogo zakonodavstva: zb. nauk. prac. Kyiv: Alerta, 2013. S. 294. 
4. Cherkashyn V. Iak v umovah biiny stvoryty odnu z naikomfortnishyh podatkovyh system u sviti. Dzerkalo tyzhna. 2024. 24 sichna. 
5. Vinokurov Ia. Vyzhi podatky FOPiv ta peretvorenna mytnykiv na slidchyh. Iak derzhava planue zibraty bilshe dohodiv u nastupni shist rokiv? Ekonomichna Pravda. 2023. 27 grudna. 
6. Nacionalna strategia dohodiv do 2023 roku. URL: https://mof. gov.ua/storage/fi les/NationalRevenueStrategy_230_pdf
7. Podatkovyi kodeks Ukrainy (zi zmin. ta dop.). URL: https://zakon.rada.gov.ua/laws/show/2755-17#Text
8. Tam samo.
9. Vynokurov Ia. Vyzhi podatky FOPiv ta peretvorenna mytnykiv na slidchyh. Iak derzhava planue zibraty bilshe dohodiv u nastupni shist rokiv? Ekonomichna Pravda. 2023. 27 grudna.