Особливості оподаткування сфери гостинності в умовах воєнного стану

Abstract

The theses examined changes in tax legislation in the conditions of war in Ukraine, which affect that affect the work of hotel and restaurant sector, service, and trade. The tax tools aimed at liberalizing the tax system are described, in particular, exemption from taxation, the possibility of taxation at reduced rates, restrictions on state control measures. It is concluded that the measures taken create a solid financial basis for the development of hospitality.