Принципи обліку та оподаткування в умовах військового стану

Abstract

This article demonstrates that under martial law conditions, conducting accounting and taxation requires adherence to a set of principles based on values such as: creating opportunities for financing military needs, social protection for military personnel and their families, and fostering a favorable environment for business development, both private and state entrepreneurship. It is substantiated that, according to these principles, it is necessary to ensure effective control over expenses and income, rational use of resources, continuous monitoring, and evaluation of the effectiveness of financial policy, including accounting and taxation. Moreover, it justifies the importance of adapting to changing circumstances and addressing the unique challenges posed by martial law. In summary, the principles discussed in this article provide a solid foundation for accounting and taxation during military conflict, and their implementation is critical for ensuring financial stability and effective management.