ТЕНДЕНЦІЇ РОЗВИТКУ ПОДАТКОВОЇ ПОЛІТИКИ: ВІДНОВЛЕННЯ ПІСЛЯ ВІЙНИ

Abstract

The article is devoted to the study of trends in the development of domestic tax policy. The author analyzes the importance of the tax system for the recovery of Ukraine's economy after the war, since the military conflict and the unstable political situation in the country put serious pressure on the economic system and require strategic decisions on tax policy. Based on a report by the European Business Association and other sources, the current state of the tax system and its impact on the Ukrainian economy are analyzed. After reviewing the current economic situation in Ukraine, the article highlights the negative consequences of the military conflict, including significant damage to infrastructure, disruption of production, and labor migration. The increase in defense spending during the conflict also creates additional financial pressure on the state budget. It is noted that these changes require a positive review from international partners to ensure the financial stability of the country. The article discusses proposals for combating the shadow economy and optimizing tax revenues by creating favorable conditions for the return of emigrants to Ukraine and attracting funds from Ukrainians working abroad. The article also presents the main provisions of the National Revenue Strategy of Ukraine until 2030 regarding the internal reform of tax and customs authorities, restoration of taxpayers' confidence in tax authorities, and implementation of tax and customs policy measures. Particular attention is paid to the principles of reasonable management of tax audits in times of crisis. The article analyzes the methods and strategies aimed at ensuring compliance with the law and maintaining trust in the tax system in an unstable environment. The author also emphasizes the importance of reasonable management of audits in the context of military conflict. It is noted that effective regulation and supervision of tax audits can help reduce risks to business and maintain confidence in the tax system. The article identifies the key areas for tax reform in Ukraine, including measures to increase tax revenues, improve the tax system and ensure sustainable economic development of the country in the context of military conflict. Overall, the article provides an in-depth analysis of the current state of Ukraine's tax system and suggests constructive strategies for tax reform in the context of the crisis, with the aim of supporting the country's economic recovery and stability.