TAX REGULATION IN UKRAINE DURING THE WAR: CHALLENGES AND PROSPECTS

Abstract

The article analyses the peculiarities of tax regulation in Ukraine under martial law, which is due to the need to ensure economic stability and finance defence needs. The study is based on the analysis of the basic legislation, the practice of applying tax exemptions and preferences, and international experience. The key challenges associated with the current legislative mechanisms are identified, in particular, the efficiency of the rule-making process in the context of limited public discussion, unequal conditions for taxpayers in different territories and the risks of tax evasion. The author considers the role of tax benefits and deferrals to support taxpayers, as well as the practice of law enforcement and liability for violation of tax legislation. The author suggests ways to improve the tax system based on international experience to maintain stability in the context of a protracted armed conflict. Further research into the adaptation of international experience to Ukrainian realities is promising.