АЛГОРИТМ СКЛАДАННЯ ПОДАТКОВОЇ ДЕКЛАРАЦІЇ ПЛАТНИКА ЄДИНОГО ПОДАТКУ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

Introduction. Traditionally, the introduction of new taxes (for example, 2% of the single tax) led to the need to approve the appropriate form of tax declaration for both individuals and legal entities. It happened this time as well. The form of the tax declaration of payers of the single tax of the third group for the period of martial law and state of emergency in Ukraine was approved by the order of the Ministry of Finance of Ukraine dated April 26, 2022 No. 124 "On approval of the form of the tax declaration of the payer of the single tax of the third group for the period of martial law and state of emergency in Ukraine ". In general, the tax declaration of taxpayers of the single tax of the third group has a very simplified form, which consists of three parts and two appendices. At the same time, it is necessary to have an appropriate set of tools to correctly fill in the relevant lines of such a tax declaration. Such a tool can be an algorithm for drawing up a tax declaration of a single tax payer under martial law. Purpose. The purpose of the article is to develop an algorithm for drawing up a tax declaration of a single tax payer under martial law. Results. In the course of the research, the procedure for filling out the tax declaration of single tax payers under martial law conditions was identified. The proposed algorithm for filling out the lines of such a declaration made it possible to make it correctly, which in turn will be useful for all legal entities that prepare such a tax declaration, and the proposed algorithm will be useful for the authorities of the State Tax Service of Ukraine when conducting inspections of single tax payers. Discussion. In further scientific research, it is proposed to focus attention on the discussion regarding the study of the feasibility of the existence of a simplified taxation system, which on the one hand is a catalyst forthe development of small businesses, and on the other hand is a tool for minimizing tax payments to the state budget.