MARTIAL LAW AND VALUE ADDED TAX: PROBLEMATIC ISSUES

Abstract

The article explores problematic issues of a regulatory and legal nature related to the imposition of martial law in Ukraine, which relate to the taxation and ensuring revenues to budgets of all levels, in particular, the introduction of changes in the administration of value added tax, their regulation and compliance from a legal point of view with the realities of today and the needs of taxpayers. The study was carried out based on the general scientific and special methods of scientific cognition. The introduction of the legal regime of martial law necessitated the rapid settlement of issues of constant filling of the state and local budgets. The above-mentioned also implies the use of effective and understandable tax collection procedures by the state, in particular, value added tax. Analysis of the regulatory and legal provisions of the amendments made to the Tax Code shows that the legal norms, governing the procedure for administering value added tax, particularly in terms of the tax credit formation, have an ambiguous interpretation, which leads to a violation of the balance of relations between the entities of legal relations of taxation.