Податкові пільги в Україні на період воєнного стану

Abstract

У дослідженні відображено перелік податкових пільг, наданих в Україні під час воєнного стану. Шляхом аналізу законодавства, включаючи зміни до Податкового кодексу України та інших відповідних нормативно-правових актів, досліджено особливості оподаткування та податкову звітність протягом цього періоду. На основі аналізу виявлено, що в Україні були внесені істотні зміни до податкового законодавства з метою підтримки підприємництва та економіки під час воєнного стану. Ці зміни охоплюють надання пільгових умов оподаткування для певних категорій суб’єктів господарювання, звільнення від певних податкових обов’язків та удосконалення адміністративних процедур. У результаті, наше дослідження підкреслює важливість податкових пільг у період воєнного стану для підтримки економіки та підприємництва.

During periods of martial law, governments often implement special measures to support businesses and individuals affected by the circumstances. In Ukraine, the imposition of martial law has led to the introduction of various tax privileges aimed at alleviating the economic burden and promoting stability. By analyzing legislation, including changes to the Tax Code of Ukraine and other pertinent regulatory acts, this research seeks to understand the impact of these measures on taxation and economic activity during times of crisis. Analysis reveals significant modifications to the Ukrainian tax legislation to support entrepreneurship and the economy amidst martial law. These modifications include the provision of preferential tax conditions for certain categories of business entities, exemptions from certain tax obligations, and improvements to administrative procedures. In conclusion, our study underscores the importance of tax privileges during times of martial law in supporting the economy and entrepreneurship. By providing relief to businesses and individuals, these measures contribute to economic stability and resilience during times of crisis. Purpose. The primary purpose of this study is to analyze the tax privileges introduced in Ukraine during the period of martial law and assess their impact on taxation and economic activity. By examining the relevant legislation and regulatory changes, we seek to identify the key provisions of these tax privileges and evaluate their effectiveness in providing relief to businesses and individuals. Additionally, we aim to explore the broader implications of these measures for economic stability and resilience in Ukraine amidst the challenges posed by martial law. Results. Analysis of the tax privileges introduced in Ukraine during the period of martial law reveals several key findings. Firstly, there have been significant modifications to the Ukrainian tax legislation aimed at supporting entrepreneurship and the economy during times of crisis. These modifications include the provision of preferential tax conditions for certain categories of business entities, such as exemptions from certain tax obligations and improvements to administrative procedures. Additionally, the implementation of these tax privileges has contributed to easing the tax burden on businesses and individuals, thereby promoting economic stability and resilience in Ukraine. Conclusion. In conclusion, study highlights the importance of tax privileges as a policy tool for supporting the economy during periods of martial law. By providing relief to businesses and individuals, these measures play a crucial role in alleviating the economic burden and promoting stability. However, further research is needed to assess the long-term implications of these tax privileges and their effectiveness in fostering economic resilience in Ukraine.