DEVELOPMENT AND EFFICIENCY OF THE TAX SYSTEM OF UKRAINE IN THE CONDITIONS OF MARTIAL LAW
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Abstract
Introduction. The tax system plays a crucial role in ensuring the financial stability of the state and regulating economic processes. In the context of martial law in Ukraine, its importance has significantly increased, as it must simultaneously provide sufficient budget revenues for defense needs and support economic activity under conditions of high uncertainty and risk. The war has caused substantial disruptions in economic activity, reduced production capacity, and increased fiscal pressure on the state. These challenges require the transformation of the tax system into a flexible and adaptive mechanism capable of responding effectively to crisis conditions. Therefore, the issue of improving the efficiency and development of the tax system under martial law becomes highly relevant.
Purpose. The purpose of the study is to analyze the peculiarities of the development and functioning of the tax system of Ukraine under martial law and to substantiate the main directions for improving its efficiency in order to ensure financial stability and support economic recovery.
Results. The study revealed that under martial law the tax system of Ukraine operates in conditions of reduced economic activity, increased shadow economy, and growing fiscal pressure. The key problems include instability of tax legislation, excessive tax burden on small and medium-sized enterprises, inefficiencies in tax administration, limited effectiveness of tax incentives, and low trust in tax authorities. It has been substantiated that improving the efficiency of the tax system requires a comprehensive approach, including the stabilization of tax policy, optimization of the tax burden, digitalization of tax administration, and strengthening of the stimulating function of taxes. The study also identifies the prospects for the development of the tax system in the post-war period, particularly its harmonization with European Union standards, expansion of the tax base, and creation of a favorable investment climate.
Originality. The scientific novelty of the research lies in the comprehensive analysis of the tax system of Ukraine in the specific conditions of martial law and in the justification of an integrated approach to improving its efficiency. Unlike existing studies, particular attention is paid to the combination of fiscal stability and economic stimulation, as well as to the role of digitalization and adaptive tax policy in crisis conditions.
Conclusion. It is concluded that the tax system of Ukraine must undergo significant transformation to meet the challenges of wartime and post-war recovery. The implementation of the proposed measures will contribute to increasing the efficiency of the tax system, strengthening its fiscal capacity, and improving the business environment. The author proposes to ensure the stability of tax legislation, introduce long-term tax incentives, expand digital tools for tax administration, and create favorable conditions for investment and innovation. These measures will facilitate economic recovery, integration into the European economic space, and sustainable development of Ukraine in the long term.
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