ОСОБЛИВОСТІ ПОДАТКОВОЇ ПОЛІТИКИ УКРАЇНИ В СУЧАСНИХ УМОВАХ ТА ШЛЯХИ ЇЇ УДОСКОНАЛЕННЯ

Abstract

The article examines the essence of the concept of "tax policy", analyzes five approaches to its definition, namely: economic, legal, governmental, managerial and complex. The main functions of taxes are highlighted – fiscal and regulatory. It was revealed that the socio-economic situation of the country depends on how effective the state regulation of the economy is. In this context, tax policy is an effective tool for regulating the socio-economic development of the state. The main budget indicators, the ratio of the main indicators in the tax policy, the budget-forming revenues of the State and local budgets of Ukraine were analyzed. The problems of tax policy at the current stage of the development of the state economy are highlighted, as well as the peculiarities of the functioning of tax policy during martial law, which are caused by the military aggression of the Russian Federation against Ukraine, among them: establishing the peculiarities of taxation with a single tax from April 1, 2022 until the end of martial law, setting the fuel excise tax rate at 0 euros until the end of martial law; local self-government budgets in the future will not receive a part of the excise tax on fuel, cancellation of taxation with land tax and rent for land from March 2022 until the end of the following year, after which martial law was canceled in the territories where hostilities are taking place, in the temporarily occupied territories, cancellation payment of the minimum tax liability for 2022 and 2023 in the territories where hostilities are conducted, in the temporarily occupied territories, cancellation of taxation with environmental tax for the year 2022 in the territories where hostilities are conducted, in the temporarily occupied territories. Taking into account the fact that in the conditions of economic transformations it is necessary to ensure systematic and complex approaches to the formation and implementation of tax policy, a set of measures is proposed to ensure the development and modernization of the tax policy of Ukraine. The implementation of these measures is expected to help solve systemic problems in the tax system and minimize the impact of negative factors that determine the low competitive position of Ukrainian tax policy compared to economically developed countries.