ВИКЛИКИ ТА ЗМІНИ УКРАЇНСЬКОЇ СИСТЕМИ ОПОДАТКУВАННЯ В УМОВАХ ВОЄННОГО СТАНУ ДЛЯ ЗАЛУЧЕННЯ ІНВЕСТИЦІЙ

Abstract

This scientific article delves into the intricacies of taxation mechanisms in Ukraine within the context of a state of war. The onset of a state of war brings about a confluence of unprecedented challenges and adjustments in various sectors, including the fiscal domain. This study aims to comprehensively analyze the multifaceted implications of these adjustments on the taxation landscape. The article begins by elucidating the concept of a state of war and its far-reaching ramifications on the economy, society, and governance. Against this backdrop, it delves into the transformation of taxation systems and policies as they adapt to the exigencies of wartime conditions. The fluidity of the fiscal situation often necessitates swift changes in tax rates, structures, and even the introduction of novel levies to accommodate the heightened needs of defense and security. Furthermore, the interplay between taxation and the financing of military endeavors is explored, shedding light on the crucial role of tax revenues in sustaining armed forces and supporting the war effort. The study dissects the intricate relationship between economic performance and the sustainability of war financing through taxation. Importantly, the study delves into the ramifications of such fiscal adjustments on social welfare. The imposition of increased taxes, alterations in tax incentives, and shifts in spending priorities can significantly impact vulnerable populations, requiring a nuanced approach to strike a balance between war financing and maintaining a basic social safety net. In anticipation of the eventual transition from a state of war to a post-conflict environment, the article explores the potential economic aftershocks of taxation shifts. In sum, this article contributes a comprehensive analysis of the multifaceted dimensions of taxation in Ukraine during a state of war. By unraveling the complex interplay between fiscal policies, economic exigencies, and social welfare considerations, it offers valuable insights for policymakers, economists, and scholars grappling with the intricate challenges posed by wartime conditions.