ПОДАТКОВА ПОЛІТИКА СУБ’ЄКТІВ МАЛОГО БІЗНЕСУ ПІД ЧАС ВОЄННОГО СТАНУ
Reforms in the field of taxation of small business entities during martial law and the subsequent consequences of their implementation werestudied. In order to minimize the negative consequences caused by the war and the declared state of war, which can be called a period of growing risks for busine...
Збережено в:
| Дата: | 2023 |
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| Автори: | , , |
| Формат: | Стаття |
| Мова: | Ukrainian |
| Опубліковано: |
Zhytomyr Ivan Franko State University
2023
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| Теми: | |
| Онлайн доступ: | http://eui.zu.edu.ua/article/view/283031 |
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| Назва журналу: | Economics. Management. Innovations |
Репозитарії
Economics. Management. Innovations| Резюме: | Reforms in the field of taxation of small business entities during martial law and the subsequent consequences of their implementation werestudied. In order to minimize the negative consequences caused by the war and the declared state of war, which can be called a period of growing risks for business, the state authorities take a number of measures regarding the taxation of small business entities. Measures of tax incentives for small business entities paying a single tax due to martial law were considered, which relate to: a moratorium on document checks; lack of responsibility for incorrect accrual, calculation or payment of a single contribution to mandatory state social insurance; lack of fines for violating the procedure for using cash registers; non-application of fines for violation of tax legislation. It wasassumed that wartime tax liberalization is a forced temporary state anticrisis measure to stabilize the economy in wartime, and reducing the costs of tax administration in wartime conditions is justified. The areas of improvement of tax administration in Ukraine weresummarized. It wasconcluded that additional taxes and fees may be introduced during martial law in Ukraine to help finance the needs of military operations and help rebuild the economy after the war. In addition, measures can be taken to increase the efficiency of tax collection and combat corruption in the tax sphere. Tax breaks and discounts may also be introduced for enterprises engaged in the production of goods and services that are necessary for military needs. After the end of martial law, it can be expected that the state will continue reforming the tax system, in particular, simplifying procedures and reducing the tax burden for businesses, in particular small and medium-sized businesses, as well as introducing new taxes that will contribute to the development of the economy and the improvement of the socio-economic situation in the country. |
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