Impacto de la guerra en la formación e implementación de la política fiscal en Ucrania
| Autor | Lesia Vaolevska, Nadiia Moskaliuk, Oksana Kvasnytsia, Anatolii Lutsyk, Oksana Olyvko |
| Cargo | 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 ... |
| Páginas | 627-640 |
Recibido el 30/11/22 Aceptado el 24/01/23
ISSN 0798- 1406 ~ De pó si to le gal pp 198502ZU132
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Vol. 41, Nº 76 (2023), 627-640
IEPDP-Facultad de Ciencias Jurídicas y Políticas - LUZ
Impact of the War on the Formation and
Implementation of Tax Policy in Ukraine
DOI: https://doi.org/10.46398/cuestpol.4176.37
Lesia Vaolevska *
Nadiia Moskaliuk **
Oksana Kvasnytsia ***
Anatolii Lutsyk ****
Oksana Olyvko *****
Abstract
The outbreak of full-scale war on the territory of Ukraine and
the deterioration of the socio-economic situation have negatively
aected all spheres of public life, including the formation of
the part of the national budget. Therefore, the purpose of this
publication was to determine areas for improvement of tax policy
in Ukraine, identify problematic aspects and consequences of
the impact of taxation on ensuring the functioning of the state,
both during the period of martial law, and in the postwar period and its
restoration. The authors of the article analyze the situation with the
formation of tax policy and its implementation based on the systematic
examination using dialectical, comparative and legal, statistical and other
methods. Approaches to improve tax legislation in Ukraine are discussed.
In addition, the need to bring the legislative framework in line with modern
challenges, simplify tax procedures for taxpayers, reduce the level of
tax burden on business entities, as well as the prospect of state support
for investment projects to create favorable conditions, conditions for
attracting signicant investments to Ukraine aimed at creating new jobs
and stimulating the economic development of the regions is substantiated.
* Doctor in Law, Professor, Head Research service of the Verkhovna Rada of Ukraine, Kyiv, Ukraine.
ORCID ID: https://orcid.org/0000-0002-3659-3851
** Doctor in Law, Associate Professor, Head of the Department of Security and Law Enforcement of the
West Ukrainian National University, Ternopil, Ukraine. ORCID ID: https://orcid.org/0000-0003-
2972-3352
*** PhD. in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance,
West Ukrainian National University Ternopil, Ukraine. ORCID ID: https://orcid.org/0000-0003-
3003-7616
**** PhD. in Economics, Associate Professor, Associate Professor of the S. I. Yuriy Department of Finance,
West Ukrainian National University Ternopil, Ukraine. ORCID ID: https://orcid.org/0000-0001-
5131-7444
***** 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. ORCID ID: https://orcid.org/0000-
0001-5710-4116
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