ПРАВОВІ АСПЕКТИ ОПОДАТКУВАННЯ ГОСПОДАРСЬКОЇ ДІЯЛЬНОСТІ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ В УКРАЇНІ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

This scientific article covers the issue of taxation of economic activity of economic entities in Ukraine under martial law. Theoretical and practical interest in the study of the problems of legal support of taxation of economic activity of economic entities in Ukraine under martial law is primarily related to social, economic and geopolitical metamorphoses occurring in the world in recent years. In the current realities of Ukraine, it faces a number of issues, the solution of which is directly related to the identification and analysis of sources of real and potential threats to business entities under martial law. A significant number of global threats require the creation of special administrative and legal mechanisms for regulating public relations that arise in emergencies of military, social, man-made and natural nature. The purpose of this article is to study certain forms of taxation of economic activity of economic entities in Ukraine under martial law. The authors conclude that the business has continued to pay taxes to the state budget and even pays them in advance. In February 2022, the general fund of the state budget received UAH 104.6 billion (overfulfillment of the monthly schedule by 29.3%, or UAH 23.7 billion). With the planned deficit of UAH 66.2 billion in the first two months of 2022, the general fund surplus amounted to UAH 13.1 billion, and the state budget of Ukraine as a whole - UAH 24 billion; The NBU promptly transferred part of the profits for distribution in the amount of almost UAH 19 billion to the state budget of Ukraine to finance the functioning of the state under martial law; Thus, the continuous deregulation of business and the introduction of tax benefits is the only way for the effective functioning of the economy, the normal conduct of economic activity by economic entities in a state of war. In addition, a number of adopted changes are already demonstrating their effectiveness.