FEATURES OF FORMATION AND IMPLEMENTATION OF STATE REGULATORY POLICY IN THE FIELD OF TAXATION DURING MARTIME

Abstract

The article considers the issues of formation and implementation of the state regulatory policy in the field of taxation in the conditions of military aggression of the Russian Federation against Ukraine and imposition state of war on our territory. It is pointed out that the state regulatory policy exerts this influence through various mechanisms of government - organizational, regulatory, informational, etc. Smaller units of such influences are instruments and forms of state regulation. Each of these instruments has its regulatory impact on a particular area of regulation or on several areas simultaneously.
With the start of Russia's full-scale invasion of Ukraine, a large number of enterprises of various sizes have been hit, from large budgets for cities to small ones employing 5-10 workers, including administrative staff. They were forced to stop production for various reasons - from the complete destruction of production and storage facilities and equipment (due to bombing, rocket attacks and fires caused by these actions), the destruction of ancillary infrastructure (transport, water, sewerage, electricity, etc.) to the outflow of skilled to other regions of Ukraine or abroad (related to the conscription of men into the Armed Forces of Ukraine and other paramilitary groups or the evacuation of women with children to safe places away from hostilities and destruction).
To reduce future losses from infrastructure damage or to stop or reduce business activities, it is necessary to develop, adopt and implement non-standard solutions that should help create the most favorable conditions for doing business. It is proposed to do this by forming new approaches to the state regulatory policy in the field of taxation (state tax policy) and their implementation at the state level and at the level of self-local governments (territorial communities).

Regulatory and legal documents are considered, which reduce the tax on large businesses and entrepreneurs, as well as simplify the processes of tax administration and tax reporting. Such regulatory actions have somewhat improved the conduct of business in Ukraine under special martial law, but these actions have led to significant imbalances in state and local budgets. Therefore, a more balanced approach should be taken to the formation and implementation of regulatory policy in the field of taxation through the introduction of benefits for the payment of taxes credited to the state and local budgets. The situation when the state reduces the revenue part of local budgets without providing compensatory mechanisms is especially unacceptable.
In conclusion, it is noted that the regime of the economy in state of war requires non-standard solutions that should help create the most favorable conditions for doing business while maintaining budget revenues at various levels. At the same time, the accumulated experience and the actual implementation of new regulatory mechanisms will be the "driver" of economic recovery both in the period of the state of war and in the postwar period.