战争对乌克兰税收政策形成和实施的影响

Lesia Vaolevska, N. Moskaliuk, Oksana Kvasnytsia, A. Lutsyk, Oksana Olyvko
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引用次数: 0

摘要

乌克兰领土上爆发的全面战争和社会经济状况的恶化对公共生活的各个领域产生了负面影响,包括国家预算部分的形成。因此,本出版物的目的是确定乌克兰税收政策的改进领域,确定在戒严期间、战后及其恢复期间,税收对确保国家运作的影响的问题方面和后果。本文运用辩证法、比较法、统计学等方法,在系统考察的基础上,分析了我国税收政策形成和实施的情况。讨论了改进乌克兰税收立法的方法。此外,需要使立法框架与现代挑战相适应,简化纳税人的税务程序,降低商业实体的税收负担水平,以及国家支持投资项目的前景,以创造有利条件,吸引大量投资到乌克兰以创造新的就业机会和刺激该地区经济发展的条件得到了证实。
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Impact of the War on the Formation and Implementation of Tax Policy in Ukraine
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.
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Cuestiones Politicas
Cuestiones Politicas POLITICAL SCIENCE-
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42.90%
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