Changes in the Tax Legislation of Ukraine During Martial Law

Abstract

The article is devoted to the study of the essence of the functioning of tax policy in Ukraine during martial law. The main studies and publications of domestic scientists-scientists are considered, various interpretations of tax policy, its methods, principles and approaches are characterized. The main provisions on expanding the opportunities of business representatives during martial law are described. The main changes in the tax legislation of Ukraine during the martial law in relation to small business entities, namely individual entrepreneurs, are considered. The conditions of functioning of the tax policy of Ukraine during wartime are evaluated. The main temporary restrictions and new tax reforms introduced by the Government to support the economy, namely for individual entrepreneurs, because they suffer the most today, along with big business, are provided.