TAX ENCOURAGEMENT OF BUSINESS DEVELOPMENT IN THE CONTEXT OF WAR

Abstract

The article identifies the problems that our state, economy and business are facing today, particularly in connection with the introduction of martial law. Based on these studies, the role of state regulation and stimulation in the development of the economy and business has been determined. Considered the state of business support of the country's government. It was determined that the government of Ukraine adopted a number of laws, the norms of which are aimed at reducing the tax burden on the activities of business entities and stimulating its development. The laws adopted by the government, which amended the tax legislation in order to support business and develop the economy during the period of martial law, were analyzed. On the basis of the conducted research and analysis of the adopted laws, the main changes and measures related to the policy of administration and taxation of business entities have been determined. These changes include a moratorium on inspections, and eventually their partial restoration. In this aspect, it was investigated which types of inspections are not carried out, and which inspections have been resumed. The conditions, procedure and terms of actual and camera inspections are substantiated. The conditions under which business entities are released from liability for non-compliance with tax legislation during martial law are defined. It has been studied which tax benefits are provided for single tax payers and the conditions for calculation, payment and reporting of the single social contribution. The possibilities of switching to a simplified taxation system at the rate of 2% for taxpayers of the third group, as well as restrictions on choosing or switching to a special group, are defined. An analysis of changes related to fines in the field of application of registrars of settlement operations was carried out. It has been investigated that for the period of martial law and the year after its cancellation, taxpayers are exempted from paying land tax and rent for land plots of state and communal property, environmental tax, and tax on real estate, other than the land plot, if the objects are located in the territories where hostilities are or have been conducted, or in the territories temporarily occupied by the russian federation.