EVOLUTION OF PREFERRED TAXATION IN UKRAINE

Abstract

The purpose of the article is to highlight and characterize the stages of preferential taxation in Ukraine, as well as generalize the types of privileges that existed during these periods. The development of entrepreneurial initiative and business support, the functioning of the economy and the state's performance of its functions during the period of martial law in Ukraine are possible due to the provision of privileges to business entities. Optimizing the provision of benefits by the state requires research into the historical aspects of preferential taxation in Ukraine. The formation and further improvement of the taxation system has a significant impact on the economy of Ukraine, social and political life, the well-being of citizens and business entities, but the historical aspect of the development of preferential taxation of business entities in Ukraine has not been sufficiently studied. The tasks set in the article will be solved using the following general scientific and special research methods: analysis and synthesis, induction and deduction, abstraction and comparison, modeling, systematization and generalization. Optimizing the provision of benefits by the state requires research into the historical aspects of preferential taxation in Ukraine. The formation and further improvement of the taxation system has a significant impact on the economy of Ukraine, social and political life, the well-being of citizens and business entities, but the historical aspect of the development of preferential taxation of business entities in Ukraine has not been sufficiently studied. The article examines the development of preferential taxation in Ukraine from ancient times to the present. The characteristic stages of the development of preferential taxation are highlighted and the importance of the state in collecting taxes in these periods is characterized. The taxes levied in different periods of preferential taxation are highlighted and the characteristic features of their calculation are determined. The types of privileges are summarized and characterized. Attention is focused on the latest changes in legal acts regulating tax administration, tax calculation and payment, reporting during the period of martial law in Ukraine. The practical value of the conducted research lies in the generalization and systematization of preferential tax periods in Ukraine with the aim of further effective reform of the taxation system.