Development of tax legislation of Ukraine in modern conditions
Authors: Isaieva N. K. 
Published: December 2023

The article examines the main aspects of the development of the tax legislation of Ukraine in modern conditions. It is noted that the development of the tax legislation of Ukraine is determined by the need to solve the complex problems of ensuring the filling of the revenue part of the state and local budgets and at the same time by the need to ensure the possibility of fulfilling the tax obligations of taxpayers during the war.

At the same time, attention is drawn to the need to ensure the implementation of the principles of the tax legislation of Ukraine, which are the basis and reference point for the corresponding changes in the tax legislation of Ukraine in the conditions of martial law and to optimize the implementation of tax control and tax audits, taking into account the peculiarities of the functioning of the economy during the period of martial law. The necessary changes to the tax legislation of Ukraine are substantiated.

It is noted that the legislative regulation of taxation should take into account the analysis and generalization of the peculiarities of economic activity in the conditions of martial law and, at the same time, the prospects of the functioning of the economy in the conditions of the post-war state and reconstruction of the country’s economy. Along with this, it is necessary to ensure the ability of taxpayers to fulfill their tax obligations and to observe and exercise their rights enshrined in the legislation of Ukraine. The issue of legal regulation of tax benefits under martial law is also considered.

It is considered necessary to create a favorable regime for the administration of taxes and fees under martial law and specify the powers of tax authorities at the legislative level to simplify tax reporting and the procedure for its submission, as well as the possibility of extending the declaration terms for certain categories of taxpayers, taking into account the peculiarities of management under martial law and opportunities displaced persons.

Separately, it is noted that the abolition of the moratorium on tax audits under martial law should be combined with a reduction in their number and differentiation of the types of audits and their periodicity, depending on the specifics of certain regions of Ukraine and the specifics of the business conditions of taxpayers-legal entities and the capabilities of taxpayers- natural persons.

In the conditions of martial law, it is necessary to specify and consolidate a well-founded system of benefits for various categories of payers for individual taxes and fees, in particular: for taxes paid only by legal entities; on taxes paid only by natural persons on mixed taxes paid by both natural and legal persons.

Separately, the article states that the return of fines and financial sanctions in the field of taxation during the war should be combined with their mitigation for the period of martial law in the state. Improving the application of liability for tax offenses should take into account the specified aspect of regulation of liability in the tax sphere in the modern period.

Key words: tax legislation, tax obligation, rights of taxpayers, tax control, tax audits, tax administration, tax benefits, principles of tax legislation, liability for tax offenses, financial sanctions.