Impact of the War on the Formation and Implementation of Tax Policy in Ukraine

Impacto de la guerra en la formación e implementación de la política fiscal en Ucrania

• Lesia Vaolevska Verkhovna Rada of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0002-3659-3851
• Nadiia Moskaliuk West Ukrainian National University, Ternopil, Ukraine. https://orcid.org/0000-0003-2972-3352
• Oksana Kvasnytsia West Ukrainian National University Ternopil, Ukraine. https://orcid.org/0000-0003-3003-7616
• Anatolii Lutsyk West Ukrainian National University Ternopil, Ukraine. https://orcid.org/0000-0001-5131-7444
• Oksana Olyvko West Ukrainian National University Ternopil, Ukraine. https://orcid.org/0000-0001-5710-4116

DOI: https://doi.org/10.46398/cuestpol.4176.37

Palabras clave: política tributaria, implementación de la política tributaria estatal, legislación tributaria, tributación, impacto económico de la guerra

Resumen

El comienzo de la guerra a gran escala en el territorio de Ucrania y el deterioro de la situación socioeconómica han afectado negativamente todas las esferas de la vida pública, incluida la formación de la parte del presupuesto nacional. Por lo tanto, el propósito de esta publicación fue determinar áreas para mejorar la política fiscal en Ucrania, identificar aspectos problemáticos y las consecuencias del impacto de los impuestos para garantizar el funcionamiento del Estado, tanto durante el período de la ley marcial, como en la posguerra y su restauración. Los autores del artículo analizan la situación de la formación de la política tributaria y su implementación con base en el examen sistemático utilizando métodos dialécticos, comparativos y legales, estadísticos y otros. Se discuten enfoques para mejorar la legislación fiscal en Ucrania. Además, se fundamenta la necesidad de adecuar el marco legislativo a los desafíos modernos, simplificar los procedimientos fiscales para los contribuyentes, reducir el nivel de carga fiscal sobre las entidades comerciales, así como la perspectiva de apoyo estatal a los proyectos de inversión para crear condiciones favorables, condiciones para atraer inversiones significativas a Ucrania destinadas a crear nuevos puestos de trabajo y estimular el desarrollo económico de las regiones.

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