Anti-crisis tax and customs regulation in the context of combating the spread of COVID-19 in Ukraine

Abstract

Introduction. The rapid spread of the COVID-19 pandemic has become a global challenge for all countries of the world and required quick and effective solutions, including in the tax and customs spheres. The governments of the countries of the world paid the most attention to the deployment of production at their own capacities of critical medical equipment, investment in the management and development of the infrastructure of the health care system, improvement of treatment protocols, as well as testing and vaccination of the population. Goal. It consists in the theoretical justification of the anti-crisis tax and customs regulation in Ukraine in the context of combating the spread of the coronavirus. Method (methodology). In the course of the research, the following methods were used: dialectical, generalization, comparison, system analysis, graphic, economic-statistical, etc. The results. It is proved that the essence of anti-crisis tax and customs regulation in Ukraine stems from the concept of management of the taxation system, which is characterized by measures to prevent crisis situations in the state and increase the rate of economic growth due to the introduction of certain methods of taxation, such as tax and customs preferences, tax sanctions, customs prohibitions and restrictions, etc. It was revealed that the decrease in macroeconomic indicators in Ukraine during the quarantine and the changes to the legislation introduced in connection with the pandemic, first of all, negatively affected the filling of local budgets, because the most funds were not received from the income tax of individuals and land fees. The peculiarities of the activities of customs institutions in Ukraine during the pandemic have been analyzed. It is proposed to update the technical and special means of customs control, which will allow to minimize physical contacts between subjects of control when crossing the customs border and increase its efficiency.