@article{Vaolevska_Moskaliuk_Kvasnytsia_Lutsyk_Olyvko_2023, title={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}, volume={41}, url={https://produccioncientificaluz.org/index.php/cuestiones/article/view/39808}, DOI={10.46398/cuestpol.4176.37}, abstractNote={<p><span id="page19R_mcid86" class="markedContent"><span dir="ltr" style="left: calc(var(--scale-factor)*68.03px); top: calc(var(--scale-factor)*219.73px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.13529);" role="presentation">El comienzo de la guerra a gran escala en el territorio de Ucrania y el</span></span><span id="page19R_mcid87" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*231.22px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.18518);" role="presentation">deterioro de la situación socioeconómica han afectado negativamente</span></span><span id="page19R_mcid88" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*242.71px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.1428);" role="presentation">todas las esferas de la vida pública, incluida la formación de la parte del</span></span><span id="page19R_mcid89" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*254.20px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.16292);" role="presentation">presupuesto nacional. Por lo tanto, el propósito de esta publicación fue</span></span><span id="page19R_mcid90" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*265.69px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.18179);" role="presentation">determinar áreas para mejorar la política fiscal en Ucrania, identificar</span></span><span id="page19R_mcid91" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*277.17px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.12424);" role="presentation">aspectos problemáticos y las consecuencias del impacto de los impuestos</span></span><span id="page19R_mcid92" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*288.66px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.17688);" role="presentation">para garantizar el funcionamiento del Estado, tanto durante el período </span></span><span id="page19R_mcid93" class="markedContent"><span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*300.15px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.17934);" role="presentation">de la ley marcial, como en la posguerra y su restauración. Los autores</span></span><span id="page19R_mcid94" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*311.64px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.14168);" role="presentation">del artículo analizan la situación de la formación de la política tributaria</span></span><span id="page19R_mcid95" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif;" role="presentation">y</span> <span dir="ltr" style="left: calc(var(--scale-factor)*65.32px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.13273);" role="presentation">su</span> <span dir="ltr" style="left: calc(var(--scale-factor)*81.93px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.11671);" role="presentation">implementación</span> <span dir="ltr" style="left: calc(var(--scale-factor)*160.43px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.09695);" role="presentation">con</span> <span dir="ltr" style="left: calc(var(--scale-factor)*182.81px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.11367);" role="presentation">base</span> <span dir="ltr" style="left: calc(var(--scale-factor)*209.14px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.13771);" role="presentation">en </span><span dir="ltr" style="left: calc(var(--scale-factor)*226.42px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.0651);" role="presentation">el</span> <span dir="ltr" style="left: calc(var(--scale-factor)*240.65px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.10836);" role="presentation">examen</span> <span dir="ltr" style="left: calc(var(--scale-factor)*281.66px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.11149);" role="presentation">sistemático</span> <span dir="ltr" style="left: calc(var(--scale-factor)*338.22px); top: calc(var(--scale-factor)*323.13px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.111);" role="presentation">utilizando</span></span><span id="page19R_mcid96" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.11921);" role="presentation">métodos</span> <span dir="ltr" style="left: calc(var(--scale-factor)*98.36px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.08836);" role="presentation">dialécticos,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*154.19px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.10783);" role="presentation">comparativos</span> <span dir="ltr" style="left: calc(var(--scale-factor)*220.44px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif;" role="presentation">y</span> <span dir="ltr" style="left: calc(var(--scale-factor)*231.92px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.07466);" role="presentation">legales,</span> <span dir="ltr" style="left: calc(var(--scale-factor)*271.01px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.11169);" role="presentation">estadísticos</span> <span dir="ltr" style="left: calc(var(--scale-factor)*328.85px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif;" role="presentation">y</span> <span dir="ltr" style="left: calc(var(--scale-factor)*340.33px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.12667);" role="presentation">otros.</span> <span dir="ltr" style="left: calc(var(--scale-factor)*372.23px); top: calc(var(--scale-factor)*334.62px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.044);" role="presentation">Se</span></span><span id="page19R_mcid97" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*346.11px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.12875);" role="presentation">discuten enfoques para mejorar la legislación fiscal en Ucrania. Además,</span></span><span id="page19R_mcid98" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*357.60px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.12225);" role="presentation">se fundamenta la necesidad de adecuar el marco legislativo a los desafíos</span></span><span id="page19R_mcid99" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*369.09px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.10954);" role="presentation">modernos, simplificar los procedimientos fiscales para los contribuyentes, </span></span><span id="page19R_mcid100" class="markedContent"><span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*380.58px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.13488);" role="presentation">reducir el nivel de carga fiscal sobre las entidades comerciales, así como</span></span><span id="page19R_mcid101" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*392.06px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.18052);" role="presentation">la perspectiva de apoyo estatal a los proyectos de inversión para crear</span></span><span id="page19R_mcid102" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*403.55px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.12019);" role="presentation">condiciones favorables, condiciones para atraer inversiones significativas</span></span><span id="page19R_mcid103" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*415.04px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.19722);" role="presentation">a Ucrania destinadas a crear nuevos puestos de trabajo y estimular el</span></span><span id="page19R_mcid104" class="markedContent"> <span dir="ltr" style="left: calc(var(--scale-factor)*53.86px); top: calc(var(--scale-factor)*426.53px); font-size: calc(var(--scale-factor)*10.00px); font-family: serif; transform: scaleX(1.09344);" role="presentation">desarrollo económico de las regiones. <br></span></span></p&gt;}, number={76}, journal={Cuestiones Políticas}, author={Vaolevska, Lesia and Moskaliuk, Nadiia and Kvasnytsia, Oksana and Lutsyk , Anatolii and Olyvko, Oksana}, year={2023}, month={feb.}, pages={627-640} }