Suchergebnisse

The outbreak of full-scale war on the territory of Ukraine and the deterioration of the socio-economic situation have negatively affected all spheres of public life, including the formation of the part of the national budget. Therefore, the purpose of this publication was to determine areas for improvement of tax policy in Ukraine, identify problematic aspects and consequences of the impact of taxation on ensuring the functioning of the state, both during the period of martial law, and in the postwar period and its restoration. The authors of the article analyze the situation with the formation of tax policy and its implementation based on the systematic examination using dialectical, comparative and legal, statistical and other methods. Approaches to improve tax legislation in Ukraine are discussed. In addition, the need to bring the legislative framework in line with modern challenges, simplify tax procedures for taxpayers, reduce the level of tax burden on business entities, as well as the prospect of state support for investment projects to create favorable conditions, conditions for attracting significant investments to Ukraine aimed at creating new jobs and stimulating the economic development of the regions is substantiated.

In the scientific article, based on the analysis of scientific sources, the provisions of the current legislation and the practice of its application, with the help of general scientific and special methods of knowledge, the essence of property rights is revealed, and their characterization is carried out. It has been proven that the conceptual principles and provisions of the legislation, which should be relied upon when solving issues related to property rights, along with the norms of private and public law, are also contained in the provisions of international humanitarian law, which regulates the relevant legal relations in conditions of war. Attention is focused on the fact that in the event of a military conflict, the state is obliged to introduce appropriate legal mechanisms for compensation of the value of property, housing, land, in case of failure to ensure the possibility of returning to it or its destruction. It was concluded that it is necessary to develop and introduce a comprehensive law that will take into account all aspects of legal relations regarding ownership, use and disposal of property by individuals and legal entities.