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

• Volodymyr Korol National Academy of Law Sciences of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0003-3573-3426
• Oksana Nebyltsova Kyiv National Economic University named after Vadym Hetman, Kyiv, Ukraine. https://orcid.org/0000-0002-8931-2021
• Yurii Burylo National Academy of Law Sciences of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0001-8743-7739
• Vladyslav Teremetskyi National Academy of Law Sciences of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0002-2667-5167
• Igor Pryianchuk National Academy of Legal Sciences of Ukraine, Kyiv, Ukraine. https://orcid.org/0000-0003-0823-6336

DOI: https://doi.org/10.46398/cuestpol.4178.05

Palabras clave: donaciones caritativas, incentivos fiscales, guerra en Ucrania, ayuda humanitaria, restauración de Ucrania

Resumen

El propósito del artículo fue revelar las condiciones y consecuencias de las novedades clave de la legislación fiscal ucraniana, con respecto a las donaciones caritativas por parte de los residentes y los no residentes en el contexto del régimen de la ley marcial, pero de facto, de la guerra a gran escala; así como determinar modelos de incentivos fiscales de pronóstico de desarrollo para el período de posguerra de la restauración de Ucrania. Se emplearon en el desarrollo de la investigación métodos descriptivos, analíticos y de pronóstico interdisciplinarios; en particular, análisis comparativo, situacional y matricial, interpolación y extrapolación de tendencias, modelado conceptual y cognitivo. Se concluye que, la política fiscal de Ucrania se está modernizando significativamente mediante la implementación de una amplia gama de novedades relacionadas con los impuestos nacionales clave, a saber: el impuesto de ganancias empresarial y el impuesto sobre la renta individual, para crear el tratamiento más favorable para las donaciones caritativas por parte de las personas, entidades legales, organizaciones caritativas y entidades comerciales. Se espera que la estrategia legislativa de la posguerra de impuestos de donaciones caritativas sea diferente de los modelos de paz y los de guerra.

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