Taxation of Charitable Giving in Terms of Martial Law in Ukraine: Legislative Novelties and Future Models
Journal: Cuestiones Políticas
Year: 2023

The purpose of the article was to reveal the conditions and consequences of key developments in the Ukrainian tax legislation, with respect to charitable donations by residents and non-residents in the context of the martial law regime, but de facto, large-scale war; as well as to determine models of development forecasting tax incentives for the post-war period of the restoration of Ukraine. Interdisciplinary descriptive, analytical and prognostic methods were used in the development of the res