Tax and customs preferences und er the condition s of martial state in Ukraine

Abstract

Problem setting. Business in wartime conditions faces a large number of problems, among which the main ones are: a decrease in demand for products, an increase in the prices of raw materials and materials, a lack of working capital, problems with delivery and export, a shortage of fuel and an increase in its prices. The absence of a functioning business in the country, or even in some of its regions, has a negative impact on the amount of income to the budget, and also has a negative impact on the labor market. Thus, since the beginning of the full-scale war of Russia against Ukraine, the Verkhovna Rada of Ukraine has adopted a number of significant changes to the legislation, which provide for a significant relaxation of taxation for businesses during the period of martial law. This position of the legislator is quite logical and well-argued, since the wartime economy needs tax liberalization. In particular, it is about reducing the tax burden and simplifying their administration procedures. Analysis of recent researches and publications. Such researchers as: O. Dmytryk, V. Ryadinska, O. Semchyk, K. Tokarieva and others are engaged in researching current problems of tax and legal regulation. However, taking into account the fact that Russia’s military aggression against Ukraine caused a large number of changes to the current legislation, new legal norms of tax and customs regulation were introduced, there is a need for appropriate monitoring of new changes. Target of the article is to analyze some tax and customs preferences in the conditions of martial law in Ukraine. Article’s main body. The article analyzes a number of tax and customs preferences under martial law in Ukraine. It is emphasized that the wartime economy needs to reduce the tax burden on business and simplify the procedures for the administration of taxes and fees. Preferences for industrial parks in Ukraine are considered as one of the directions of development of post-war Ukraine. Conclusions and prospects for the development. The above testifies to the comprehensive approach of the legislator to granting preferences in industrial production, in particular, for the activity of industrial parks in Ukraine. Such changes are considered positive given the fact that in the post-war reconstruction of Ukraine, issues related to the introduction of modern technologies into all spheres of social life, the development and integration of innovations into production processes are becoming more relevant. In addition, the consequences of the military aggression of the Russian Federation had a very negative impact on the national economy of Ukraine, for its restoration it will be necessary to attract large-scale investments, and therefore in every possible way to form a favorable investment climate.