CHARACTERISTICS OF MARTIAL STATUS AS A SPECIAL ENVIRONMENT IN THE CONTEXT OF ACCOUNTING AND TAXATION CHANGES

Abstract

The scientific article substantiates the concept of "martial law" and the peculiarities of accounting. The main normative legal acts regulating the peculiarities of accounting and tax accounting at the enterprise are singled out. The regulatory and legal framework for accounting and financial reporting by entrepreneurship was supplemented by new regulations that were put into effect during martial law. It is argued that the legislation of most of the analyzed countries has in common that in the event of declaring martial law certain measures can be introduced to ensure national security and defense, namely: restrictions on freedom of movement, freedom of assembly and freedom of speech; mobilization of military forces and civilian resources; prohibition of works and services at important industrial facilities and other important places; inspection and control over the presence and use of explosive materials and other weapons. Historical examples of accounting features and taxation during martial law, namely: during the First World War and during the Second World War, are given. The peculiarities of accounting and taxation during the period of martial law are listed and substantiated. On the basis of empirical data, it is substantiated that accounting and taxation during martial law have their own characteristics, which may differ depending on the specific situation. Despite this, they mostly boil down to: the introduction of additional taxes to expand the possibilities of financing military needs; introduction of tax benefits and additional payments for military personnel and their family members; strengthening of accounting for human and material resources in order to attract them to meet military needs. This may be accompanied by restrictions on the movement of people and transport in the war zone, as well as the introduction of mandatory military service for citizens; the application of quota systems for some types of products and materials that can be used for military purposes, for example, metals, oil and gas, etc.; imposing a moratorium or certain restrictions on certain types of activities in order to avoid excessive risks and reorientation of civilian production to the production of military goods.