Tax aspects of the functioning of the electric car market in Ukraine

Abstract

Introduction. A large-scale war in Ukraine leads to the destruction of a number of industries, the closing of factories, the emigration of human capital abroad, and the rise of energy prices. The experience of developed countries considers the development and use of ecological transport, in particular, the gradual replacement of gasoline, diesel and gas cars and trucks with electric vehicles, as one of the promising directions for overcoming crises. The production and operation of environmentally friendly electric cars is a tool for stimulating innovative production in the country. Goal. It consists in the analysis of the state of the electric vehicle market and the assessment of its development prospects, as well as modelling and providing practical recommendations for improving the state stimulation of the production and operation of electric vehicles in Ukraine. Research methods. A set of general scientific and special research methods, graphic, logical, systematic, comparative and correlation-regression analysis were used to achieve the defined goal and solve the set tasks, which ensured the objectivity and reliability of the formulated conclusions. The results. It has been proven that the market of electric cars can become a driver of the post-war reconstruction of Ukraine. It is in Ukraine that large reserves of resources for the full production of electric vehicles are concentrated. It is proposed to overcome the level of unemployment, create new jobs and attract investments in the construction of factories for the production of electric vehicles.