PROBLEMS OF THE COMPANY TAXATION SYSTEM UNDER THE MARTIAL LAW

Abstract

The article is devoted to the problems of the company taxation system under the martial law. In Ukraine, the main sources of financial support for the functioning of the state are taxes, which form the revenue part of both state and local budgets. The timeliness and completeness of their payment also ensure the financial stability of the state. In general, a full-fledged taxation system functions in Ukraine, which affects economic processes at both the macro and microeconomic levels. The tax system is a set of legal norms that regulate the amounts, forms, methods and terms of collection of taxes and payments that are tax-related and necessary for the state to perform its functions. The complex of tax measures significantly affects the economic activity of economic entities, stimulating economic and investment activity. The research examines the process of reorientation of the economy to the needs of wartime, namely, the laws of Ukraine adopted after February 24, 2022, which amended the Tax Code of Ukraine, were analyzed. the rationality and expediency of transferring a significant number of enterprises to a simplified taxation system was investigated. Certain aspects of taxation of export and import operations after the introduction of martial law were also taken separately. In general, the article emphasizes the importance of reforming the system of taxation of enterprises during the war in order for enterprises operating in the safe territory of Ukraine to continue to effectively carry out their activities. In the course of the work, the negative and positive consequences of changes to the tax legislation were also analyzed, as well as their impact on the formation of the revenue part of the state budget of Ukraine. In the course of adopting changes to the taxation system, there is also a negative factor for the state, as revenues to the budget of Ukraine are sharply reduced and it becomes much more difficult for the economy to function in the conditions of martial law. This means that the state is obliged to create a balance between the interests of business owners and the interests of the entire population of the country, establishing the optimal tax burden on enterprises, which will be able to fully ensure a stable and maximum filling of the state budget.