Impact of the War on the Formation and Implementation of Tax Policy in Ukraine

Abstract

The outbreak of full-scale war on the territory of Ukraine and the deterioration of the socio-economic situation have negatively affected all spheres of public life, including the formation of the part of the national budget. Therefore, the purpose of this publication was to determine areas for improvement of tax policy in Ukraine, identify problematic aspects and consequences of the impact of taxation on ensuring the functioning of the state, both during the period of martial law, and in the postwar period and its restoration. The authors of the article analyze the situation with the formation of tax policy and its implementation based on the systematic examination using dialectical, comparative and legal, statistical and other methods. Approaches to improve tax legislation in Ukraine are discussed. In addition, the need to bring the legislative framework in line with modern challenges, simplify tax procedures for taxpayers, reduce the level of tax burden on business entities, as well as the prospect of state support for investment projects to create favorable conditions, conditions for attracting significant investments to Ukraine aimed at creating new jobs and stimulating the economic development of the regions is substantiated.