战争期间的税收改革:社会和经济后果分析

Alla Slavkova, Hanna Kolomiiets
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摘要

导言。任何国家的税收制度都在调节经济进程和确保国家财政稳定方面发挥着重要作用。在战争和全球危机时期,这种制度变得尤为重要,因为税收是预算收入的主要来源之一,会对国家的经济形势产生重大影响。在战时实施有效的税收改革始终是一项艰巨的任务。正在积极抗击俄罗斯侵略的乌克兰也面临着实施税制改革以确保财政稳定和支持社会的需要。在这种情况下,乌克兰当局以国家需要为导向,对税收制度进行了重大改革。在实行税制改革之前,乌克兰面临着一系列严峻挑战。2022 年俄罗斯的入侵造成了无法弥补的损失、领土被占领、基础设施被破坏、人口大规模迁移以及巨大的社会和经济困难。战争不仅导致了人道主义危机,还严重破坏了国家的财政稳定。在冲突开始之前,乌克兰经济已经面临内部压力,军事行动限制了国家正常运转和维持经济增长的能力。 本文旨在研究戒严期间实行的税收改革的有效性,分析其社会和经济后果。结果。为了确保战时的财政稳定,克服经济困难,当局采取了一系列措施,旨在减轻企业和企业家的税收负担。其中一项重要改革是对营业额较小的企业实行简化税制,税率仅为营业额的 2%。这一决定使税收对企业家来说更加透明和简单,即使在没有实际利润的情况下也可以减少纳税。对统一税、增值税、所得税、关税和消费税等税种实行了税收优惠政策。国家还放宽了对慈善援助和支持乌克兰武装部队的征税程序。 结论所有这些税收决定都对经济和社会产生了积极和消极的影响。需要强调的是,战时税收改革的效果需要长期评估,其影响难以提前估计。因此,有必要根据当前的现实情况和条件不断进行分析、评估和调整。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Tax reforms during the war: analysis of social and economic consequences
Introduction. The taxation system in any country plays an important role in regulating economic processes and ensuring the financial stability of the state. In periods of wars and global crises, such a system becomes especially important, as taxes are one of the main sources of revenue for the budget and can significantly affect the economic situation of the country. Implementing effective tax reforms in wartime is always a difficult task. Ukraine, which is actively fighting against Russian aggression, also faced the need to implement tax reforms to ensure financial stability and support society. In these conditions, guided by the needs of the country, the Ukrainian authorities made significant changes to the taxation system. Before the introduction of tax reforms, Ukraine faced a number of serious challenges. The invasion of Russia in 2022 was accompanied by irreparable damage, occupation of territories, destruction of infrastructure, mass migration of the population and great social and economic difficulties. The war not only led to a humanitarian crisis, but also seriously undermined the financial stability of the state. Before the start of the conflict, the Ukrainian economy was already under internal stress, and military actions limited the country's ability to function normally and sustain economic growth. The purpose of the paper is to study the effectiveness of tax reforms introduced during martial law, to analyze the social and economic consequences. Results. To ensure financial stability in wartime conditions and overcome economic difficulties, the authorities adopted a number of measures aimed at reducing the tax burden on business and entrepreneurs. One of the key reforms was the introduction of a simplified taxation system for enterprises with a small turnover, where the tax rate was only 2% of turnover. This decision made taxation more transparent and simple for entrepreneurs, and also allowed to reduce tax payments, even in the absence of actual profit. Tax incentives have been introduced for taxes such as flat tax, value added tax, income tax, customs duty and excise duty. The state also eased the procedure for taxing charitable assistance and support for the Armed Forces of Ukraine. Conclusion. All these tax decisions had both positive and negative economic and social consequences. It is important to emphasize that the effectiveness of wartime tax reforms is evaluated in the long term, and their impact can be difficult to estimate in advance. Therefore, it is necessary to constantly analyze, evaluate and adjust according to the current realities and conditions of today.
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