{"id":19224,"date":"2024-07-30T17:47:14","date_gmt":"2024-07-30T14:47:14","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=19224"},"modified":"2024-07-30T17:47:14","modified_gmt":"2024-07-30T14:47:14","slug":"tax-privileges-in-ukraine-during","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/tax-privileges-in-ukraine-during\/","title":{"rendered":"Burkovska A., Terianik D. Tax Privileges in Ukraine During the Period of Martial Law"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification:<\/strong>H20; H21; H26<\/em><\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V45(2024)-04<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]Burkovska Alla, <\/strong>PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0000-0003-4158-1721<\/a>
\ne-mail: <\/strong>burkovskaya@mnau.edu.ua<\/a><\/p>\n

Terianik Diana, <\/strong>applicant higher education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine<\/p>\n

ORCID ID:<\/strong> 0009-0007-2439-1869<\/a>
\ne-mail: <\/strong>diana.teryanik@gmail.com<\/a><\/p>\n

 <\/p>\n

Tax Privileges in Ukraine During the Period of Martial Law<\/strong><\/h2>\n

Abstract. Introduction.<\/strong> During periods of martial law, governments often implement special measures to support businesses and individuals affected by the circumstances. In Ukraine, the imposition of martial law has led to the introduction of various tax privileges aimed at alleviating the economic burden and promoting stability. By analyzing legislation, including changes to the Tax Code of Ukraine and other pertinent regulatory acts, this research seeks to understand the impact of these measures on taxation and economic activity during times of crisis. Analysis reveals significant modifications to the Ukrainian tax legislation to support entrepreneurship and the economy amidst martial law. These modifications include the provision of preferential tax conditions for certain categories of business entities, exemptions from certain tax obligations, and improvements to administrative procedures. In conclusion, our study underscores the importance of tax privileges during times of martial law in supporting the economy and entrepreneurship. By providing relief to businesses and individuals, these measures contribute to economic stability and resilience during times of crisis.<\/p>\n

Purpose.<\/strong> The primary purpose of this study is to analyze the tax privileges introduced in Ukraine during the period of martial law and assess their impact on taxation and economic activity. By examining the relevant legislation and regulatory changes, we seek to identify the key provisions of these tax privileges and evaluate their effectiveness in providing relief to businesses and individuals. Additionally, we aim to explore the broader implications of these measures for economic stability and resilience in Ukraine amidst the challenges posed by martial law.<\/p>\n

Results.<\/strong> Analysis of the tax privileges introduced in Ukraine during the period of martial law reveals several key findings. Firstly, there have been significant modifications to the Ukrainian tax legislation aimed at supporting entrepreneurship and the economy during times of crisis. These modifications include the provision of preferential tax conditions for certain categories of business entities, such as exemptions from certain tax obligations and improvements to administrative procedures. Additionally, the implementation of these tax privileges has contributed to easing the tax burden on businesses and individuals, thereby promoting economic stability and resilience in Ukraine.<\/p>\n

Conclusion.<\/strong> In conclusion, study highlights the importance of tax privileges as a policy tool for supporting the economy during periods of martial law. By providing relief to businesses and individuals, these measures play a crucial role in alleviating the economic burden and promoting stability. However, further research is needed to assess the long-term implications of these tax privileges and their effectiveness in fostering economic resilience in Ukraine.<\/p>\n

Keywords:<\/strong> tax privileges; martial law; legislation; taxation; economy; entrepreneurship; changes; support.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Gordiienko, M. I. Overview of Changes in Tax Legislation of Ukraine during the Period of Martial Law. 2023, 1(113), 158-162. https:\/\/doi.org\/10.32839\/2304-5809\/2023-1-113-31.<\/li>\n
  2. (2024). Tax Social Privilege – who can receive and how to calculate. https:\/\/fakty.com.ua\/ua\/ukraine\/ekonomika\/20240327-podatkova-soczialna-pilga-hto-mozhe-otrymaty-ta-yak-rozrahuvaty.<\/li>\n
  3. Verkhovna Rada of Ukraine (2022). On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the peculiarities of taxation and reporting during the period of martial law. Law of Ukraine dated 25.11.2022 \u21162118-IX. https:\/\/zakon.rada.gov.ua\/laws\/show\/2118-20#n5.<\/li>\n
  4. Verkhovna Rada of Ukraine (2022). On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the validity of norms during the period of martial law. Law of Ukraine dated 15.03.2022 \u21162120-IX. https:\/\/zakon.rada.gov.ua\/laws\/show\/2120-20#top.<\/li>\n
  5. Verkhovna Rada of Ukraine (2022). On Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine to improve legislation during the period of martial law. Law of Ukraine dated 24.03.2022 \u21162142-IX. https:\/\/zakon.rada.gov.ua\/laws\/show\/2142-20#n2.<\/li>\n
  6. Verkhovna Rada of Ukraine (2022). Draft Law on Amendments to the Tax Code of Ukraine and other legislative acts of Ukraine regarding the administration of certain taxes during the period of martial law, extraordinary situation from 01.04.2022 \u21162173-IX. URL https:\/\/itd.rada.gov.ua\/billInfo\/Bills\/Card\/39325.<\/li>\n
  7. Bublichenko, (2022). Tax changes and privileges during martial law in Ukraine. GOLAW.<\/em> https:\/\/golaw.ua\/ua\/insights\/publication\/podatkovi-zmini-ta-pilgi-na-chas-voyennogo-stanu-v-ukrayini\/<\/li>\n
  8. State Tax Service of Ukraine. (2024). New tax privileges for individual entrepreneurs and enterprises in wartime conditions. State Tax Service of Ukraine. Official portal. <\/em>https:\/\/if.tax.gov.ua\/media-ark\/news-ark\/print-576960.html.<\/li>\n
  9. Ministry of Finance of Ukraine (2022). The government will introduce tax privileges during the war: individual entrepreneurs will be exempt from ERUs. [Online resource]. https:\/\/minfin.com.ua\/ua\/2022\/03\/07\/82049309\/.<\/li>\n
  10. Verkhovna Rada of Ukraine (2010). On approval of the Procedure for submitting documents for the application of tax social privilege. Law dated 29.12.2010. \u21161227. https:\/\/zakon.rada.gov.ua\/laws\/show\/1227-2010-%D0%BF#Text.<\/li>\n
  11. Debet-Kredit (2022). Nuances of applying VAT exemptions during the war under the new law: explained by the SFS.<\/em> https:\/\/news.dtkt.ua\/taxation\/pdv\/75422-niuansi-zastosuvannia-pilg-z-pdv-cerez-viinu-za-novim-zakonom-roziasniuje-dps.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 25 June 2024<\/p>\n

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    Burkovska A., Terianik D. (2024). Tax Privileges in Ukraine During the Period of Martial Law. Modern Economics, 45(2024), 27-32. DOI: https:\/\/doi.org\/10.31521\/modecon.V45(2024)-04.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
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    [vc_row][vc_column][vc_column_text] JEL Classification:H20; H21; H26 DOI: https:\/\/doi.org\/10.31521\/modecon.V45(2024)-04 [\/vc_column_text][vc_column_text]Burkovska Alla, PhD (Economics), Associate Professor of the Department of Finance, Banking and Insurance, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0000-0003-4158-1721 e-mail: burkovskaya@mnau.edu.ua Terianik Diana, applicant higher education, Mykolaiv National Agrarian University, Mykolaiv, Ukraine ORCID ID: 0009-0007-2439-1869 e-mail: diana.teryanik@gmail.com   Tax Privileges in Ukraine During the
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