Taxation of Charitable Giving in Terms of Martial Law in Ukraine: Legislative Novelties and Future Models
Tributación de donaciones caritativas en términos de derecho marcial en Ucrania: Novedades legislativas y modelos futuros
Abstract
The purpose of the article was to reveal the conditions and consequences of key developments in the Ukrainian tax legislation, with respect to charitable donations by residents and non-residents in the context of the martial law regime, but de facto, large-scale war; as well as to determine models of development forecasting tax incentives for the post-war period of the restoration of Ukraine. Interdisciplinary descriptive, analytical and prognostic methods were used in the development of the research; in particular, comparative, situational and matrix analysis, interpolation and extrapolation of trends, conceptual and cognitive modelling. It is concluded that, Ukrainian tax policy is being significantly modernized by implementing a wide range of novelties related to key national taxes, namely: corporate income tax and individual income tax, to create the most favourable treatment for charitable donations by individuals, legal entities, charitable organizations and business entities. It is expected that the post-war legislative strategy for taxation of charitable giving will be different from the peacetime and wartime models.
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References
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