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

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.

Descargas

La descarga de datos todavía no está disponible.

Biografía del autor/a

Lesia Vaolevska, Verkhovna Rada of Ukraine, Kyiv, Ukraine.

Doctor in Law, Professor, Head Research service of the Verkhovna Rada of Ukraine, Kyiv, Ukraine.

Nadiia Moskaliuk, West Ukrainian National University, Ternopil, Ukraine.

Doctor in Law, Associate Professor, Head of the Department of Security and Law Enforcement of the West Ukrainian National University, Ternopil, Ukraine.

Oksana Kvasnytsia, West Ukrainian National University Ternopil, Ukraine.

PhD. in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian National University Ternopil, Ukraine.

Anatolii Lutsyk , West Ukrainian National University Ternopil, Ukraine.

PhD. in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance, West Ukrainian National University Ternopil, Ukraine.

Oksana Olyvko, West Ukrainian National University Ternopil, Ukraine.

PhD. in Economics, Associate Professor, Associate Professor of the Department of International Tourism and Hospitality Business B. Havrylyshyn Education and Research Institute of International Relations, West Ukrainian National University Ternopil, Ukraine.

Citas

BARANNYK, Liliia; PISKOVA, Zhanna. 2015. “New paradigm of the tax policy development in Ukraine” In: Philosophy. Culture. Life. No. 42, pp. 112- 122.

CHAYKA, Viktoriia. 2018. Legal Forms of Ukrainian State Tax Policy Implementation. Abstract of D.Sc. dissertation. SFSU of Ukraine. Irpin, Ukraine.

DESIATNIUK, Oksana; MARCHENKO, Liudmyla. 2021. “Scientific and Methodological Determinants of Tax Policy in the Conditions of the National Economy Transformation” In: World of Finance. Vol. 4, No. 69, pp. 08-19.

IZMAILOV, Yaroslav; YEGOROVA, Iryna; TOMCHUK, Yulia. 2022. “Improving the tax system as a component of Ukraine’s international security” In: Economic Analysis. Vol. 32, No. 2, pp. 82-89.

KOSTYSHYN, Natalia; YAKOVETS, Tatiana. 2022. “Accounting and taxing system in conditions of the state of war: how to act and what the consequences” In: Herald of Economics. Vol. 2, pp. 99-110.

KRUSHELNYTSKA, Tetiana; BOBROVSKA, Olena; PROKOPENKO, Liudmyla. 2021. Sustainable development of territories: challenges and opportunities: monograph. MTÜ. Tallinn, Estonia.

KURYLO, Volodymyr; TEREMETSKYI, Vladyslav; DULIBA, Yevheniia. 2020. “Property Protection in the Decisions of the European Court of Human Rights in the Field of Taxation” In: Journal of Law and Political Sciences. Vol. 23, No. 2, pp. 215-247.

LATKOVSKYI, Pavlo. 2022. “Financial policy under martial law” In: Analytical and Comparative Jurisprudence. Vol. 1, pp. 223-227.

LAW OF UKRAINE, NO. 2102-IX 2022. Verkhovna Rada Of Ukraine. On approval of the Edict of the President of Ukraine “On Introducing the Martial Law in Ukraine”. Available online. In: https://zakon.rada.gov. ua/laws/show/2102-20#Text. Consultation date: 28/10/2022.

LAW OF UKRAINE. 2015. No. 389-VIII. “On Legal Regime of the Martial Law”. Available online. In: https://zakon.rada.gov.ua/laws/show/389- 19#Text. Consultation date: 28/10/2022.

LAW OF UKRAINE. 2020. No. 1116-IX Verkhovna Rada of Ukraine. “On State Support of Investment Projects with Significant Investments in Ukraine”. Available online. In: https://zakon.rada.gov.ua/laws/show/1116- 20#Text. Consultation date: 29/11/2022.

MARUSCHCHAK, Anna; OLEKSIY, Uliana. 2021. “Tax policy: scientific and regulatory approaches to the definition and its implementation” In: Law Herald. Vol. 1, pp. 101-107.

MELNYK,Viktor; RUDENKO, Victoriia. 2022. “The Influence of the Fiscal Mechanism on the Investment Development of Economic Entities in the EU Countries and in Ukraine” In: Problems of the economy. Vol. 2, No. 52, pp. 145-162.

MINISTRY OF ECONOMY OF UKRAINE. 2022. “Ukraine has already received more than 250 applications within Advantage Ukraine investment platform”. Available online. In: https://www.me.gov.ua/News/ Detail?lang=uk-UA&id=7c060b67-be32-4a18-8a43-739686b4dfe9&titl e=UkrainaVzheOtrimalaPonad250-ZaiavokUMezhakhInvestitsiinoiPlat formiAdvantageUkraine. Consultation date: 09/10/2022.

NATIONAL INSTITUTE FOR STRATEGIC STUDIES. 2022. Overview of tools to support financial stability in terms of the martial law in Ukraine (for the period 01.09 – 30.09.2022). Available online. In: https://niss. gov.ua/news/komentari-ekspertiv/ohlyad-instrumentiv-pidtrymky- finansovoyi-stiykosti-v-umovakh-voyennoho-5. Consultation date: 17/10/2022.

NIEIZVIESTNA, Olena; HRYHORUK, Anatoliy; LYTVYN, Lyubov. 2022. “Modern Instruments for Supporting the Financial Stability of Ukraine in Conditions of Waritime” In: Economy and Society. Vol. 39. Available online. In: https://economyandsociety.in.ua/index.php/journal/article/ view/1401/1351. Consultation date: 27/08/2022.

PECHULYAK, Vitalii. 2005. Implementation of the state tax policy in Ukraine (organizational and legal aspects). Abstract of Ph.D. in Law dissertation. KNU. Kyiv, Ukraine.

PRESIDENT OF UKRAINE. 2019. “On Sustainable Development Goals of Ukraine for the period up to 2030” Decree of the President of Ukraine No 722/2019. Available online. In: https://www.president.gov.ua/ documents/722201929825. Consultation date: 29/09/2022.

SAVITSKA, Svitlana. 2020. “Influence of Tax Policy on Investment Processes in Ukraine” In: Economic Scope. Vol. 153, pp. 118-122.

TEREMETSKYI, Vladyslav; DMYTRENKO, Serhii. 2020. “Law Enforcement Function of the State in the Field of Taxation: Concepts, Content, Structural Elements” In: European Reforms Bulletin. No 3, pp. 94-97.

TEREMETSKYI, Vladyslav; HRECHANIYUK, Serhiy; NALYVAIKO, Larysa; TEREKHOV, Vitaliy; SALMANOVA, Olena; CHUPRIKOVA, Iryna; NAZARENKO, Maryna. 2021. “State Policy of Ukraine in Terms of Implementing Law Enforcement Function of the Country in the Taxation Sphere” In: Journal of Legal, Ethical and Regulatory Issues. Vol. 24, Special Issue 1: Business Ethics and Regulatory Compliance, 1-9. Available online. In: https://www.abacademies.org/abstract/state-policy-of- ukraine-in-terms-of-implementing-law-enforcement-function-of- the-country-in-the-taxation-sphere-12230.html. Consultation date: 11/10/2022.

ZHUK, Olha; HOI, Nataliia. 2022. “Tax encouragement of business development in the context of war” In: Entrepreneurship and Trade. Vol. 33, pp. 44- 48.
Publicado
2023-02-28
Cómo citar
Vaolevska, L., Moskaliuk, N., Kvasnytsia, O., Lutsyk , A., & Olyvko, O. (2023). 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. Cuestiones Políticas, 41(76), 627-640. https://doi.org/10.46398/cuestpol.4176.37