INCREASED TAX PRESSURE DURING MARTIAL LAW

Abstract

The article examines the current tax policy of Ukraine, its compliance with the modern needs of a state exhausted by a long, resource-unequal war against an aggressor who intends to destroy it. The proposals aimed at developing effective mechanisms for an operational solution to the current situation are analyzed, and the presence of significant differences in approaches to finding possible algorithms for resolving urgent financial issues between representatives of the authorities, business circles and civil society is noted. The validity of the arguments for the introduction of the next tax changes designed to cover the financing of the state's needs for arming the Armed Forces of Ukraine and ensuring security is considered and assessed. The need to avoid distortions in determining priorities in the distribution of the tax burden between different groups of taxpayers is emphasized, as one of the risk factors for destabilizing economic development and losing public understanding, which is unacceptable in a situation of ongoing martial law. The emphasis is on the fact that tax policy, aimed at adjusting fiscal processes that unfold between various subjects of tax relations, should work as a mechanism reliably adjusted to specific operating conditions. Specific proposals are made regarding the main vectors of tax policy transformation with an emphasis on redistributing the tax burden to wealthy segments of the population by introducing its progressive scale and other financial, and not only, instruments for obtaining growing budget revenues and stabilizing the resource and financial state of the Armed Forces of Ukraine and the military-industrial complex of Ukraine as a whole, which work for its security. The need for future thorough planned project work on reforming the Ukrainian tax system is emphasized and attention is drawn to the inadmissibility of errors in determining priorities for distributing the financial burden between different groups of taxpayers.