BALANCE OF INTERESTS OF ALL PARTICIPANTS IN TAX RELATIONS IN UKRAINE IN WARTIME: AN UNACHIEVEABLE DREAM OR A REAL GOAL?

Abstract

The article examines the compliance of the tax policy with the current economic state of the state, taking into account the modern realities of wartime and its impact on the financing of the army, which has been defending the country for the third year. Proposals regarding the search for mechanisms to save the existing situation were considered, and the presence of cardinal inconsistencies in approaches to this issue between representatives of the authorities and business was ascertained. An analysis of the viability of the directions for reforming the tax system of Ukraine discussed in society in order to eliminate distortions in the tax policy, as one of the tangible destabilizing factors of development, was carried out. It is emphasized the need to change the assessment of the distribution of the tax burden in view of the role of each of the subjects of tax payments in the general circle of taxpayers in accordance with the specific weight of their contribution to the budgets of different levels. The opinion about the expediency of studying the foreign experience of tax distribution by tax objects, especially in the countries of the European Union, is substantiated, and the effectiveness of borrowing their experience of digitizing the complex process of property tax administration, taking into account their inherent advantages, is indicated. It was determined that the tax policy is designed to regulate and adjust the fiscal processes that arise between the state, business and citizens, for which it should be a clearly adjusted mechanism in accordance with the current conditions of a specific stage of development of the state and civil society, as well as outlined specific proposals regarding the foundations of the formation of a fair tax policy that will meet the needs of Ukrainian society in view of the specifics of today, which is considered possible provided that the interests of all participants in tax relations are respected, and expressed conviction in the importance of continuing research in the specified area of legal regulation in order to ensure a successful post-war recovery of Ukraine.