TAX POLICY AND FEATURES OF ITS IMPLEMENTATION IN WARTIME CONDITIONS

Abstract

The article examines the main problems and determines further ways of adapting the domestic economy to the modern paradigm of socio-economic relations that have developed in the new realities of the martial law. The purpose of the article is to reveal the essence of tax policy and systematize the methods of its implementation in modern economic conditions. During the research, it was established that the basis of fiscal policy is the tax policy, which ensures the organization of tax planning, regulation and control at the state level. Tax policy serves as the basis for creating a mechanism for economic growth of the state, growth in the level of its gross domestic product and national income. The thesis is proved that the priority task of the state in terms of tax policy is the creation of a stable and effective tax system at the national level, which would enable the construction of an effective taxation system, namely a fair approach to taxation of all categories of taxpayers, the formation of a sufficient volume of tax payments to the budgets of all levels, as well as creating the necessary factors for Ukraine's further integration into the world community. Approaches to determining the essence of tax policy are summarized, its role in state regulation of socio-economic relations is substantiated. It has been established that today the tax policy is fully oriented to the existing market situation and, depending on the situation, determines the relationship between taxpayers and the state. Based on the conducted research, the following conclusions were drawn: firstly, during the period of full-scale Russian military aggression in Ukraine, the domestic economy managed to adapt to functioning in a new paradigm; secondly, the Government settled the main issues and determined the specifics of income tax, value added tax, excise tax and single tax for business entities during the martial law period. At the same time, taking into account the modern challenges caused by military aggression on the part of Russia, the main strategic task of tax policy in Ukraine today is the accumulation of tax revenues for national security and defense and for the implementation of martial law measures in order to stabilize the economic situation in Ukraine .