Modern Challenges of Adjusting the Effectiveness of the Application of Laws (on the Example of Tax and Legal Regulation)

Abstract

The relevance of the research topic is determined by the current state of social relations. It is notedthat the analysis of modern social relations cannot be carried out outside the boundaries of significantchallenges that require not only their understanding, but also consideration in the relevant reform measures.The most important challenges today are the following: Russia's war with Ukraine; European integrationprocesses that characterize modern trends in Ukrainian development; digitization of all aspects of public life.Given the problems associated with this, the article defines both objective reasons that affect tax relations, aswell as requirements that are subjective in nature.The purpose of the article is to highlight problematic aspects of the state of modern legal regulation.Attention is focused on the fact that war, European integration and digitalization are among the mostinfluential factors in this aspect. It is clear that they cannot fail to influence the traditional legal means thatguarantee the effectiveness of tax legislation. These aspects are the subject of analysis.Traditional methods of scientific knowledge are used in the research, thanks to which a systematicidea is formed about the reasons for adjusting legal means of influence on tax relations. The characteristicsof the influence of martial law on tax regulation are carried out depending on the stages. The beginning ofthe first is associated with 2014, while the second - with 2022. Despite common features (narrowing of theterritories where Ukrainian jurisdiction exists, reduction of the tax base and tax-paying taxpayers, etc.),differences in the content of these stages have been singled out. European integration processes, whichreflect the movement of Ukraine towards the European community, provide for the adjustment of the natureand content of tax legislation in the following directions: a) adaptation of the current tax legislation ofUkraine to European requirements; b) consideration of European prescriptions at the stage of developmentof zocono projects; c) achieving a balance of acts of the national legislation system.Three areas of relations, which most fundamentally affect the legal status of tax regulation, havebeen studied. The prospects of tax changes depending on the state of war, the prospects of the impact ofharmonization of EU legislation and national legislation, the need to take into account the processes ofdigitalization of tax relations are considered.On the basis of the conducted research, conclusions were made and recommendations were maderegarding the harmonization of the prescriptions of both exclusively tax norms and tax norms on the borderwith other industry regulations. Adjustment of the current set of legislative norms determines the importanceof a systematic approach to the turnover of virtual assets. The formation of a generalized, systematicapproach to these relations is fundamentally important. In order to achieve such a state, it is very importantto supplement the private law means of regulating the circulation of virtual assets with effective tools ofpublic and legal influence (taxation, supervision, public control). The study analyzes the substantive factorsof the regulation of such relations proposed by the two draft laws.