Напрями трансформації податкової політики України в умовах воєнного стану

Abstract

It is determined that tax liberalization in the first year of the war was an effective anti-crisis policy of the Government of Ukraine, which helped to support consumer demand and business and restrained the economic decline. However, given a certain stabilization of the economic situation, the return to pre-war taxation rules in Ukraine is logical and timely. The author outlines Ukraine's obligations to the International Monetary Fund under the Memorandum of Economic and Financial Policies to mobilize domestic financial resources, in particular, to return to pre-war taxation. Taking into account these requirements, proposes directions for transforming tax policy in order to increase its fiscal efficiency and, at the same time, to comply with the principles of taxation fairness, ensuring the stability of tax legislation, the inexpediency of radical tax reform and the ease of control measures for law-abiding business entities.