W artykule podkreślono aktualne problemy prawa podatkowego w szczególnych okresach funkcjonowania państwa (stan wyjątkowy, stan wojenny) oraz rolę bodźców podatkowych we wspieraniu gospodarki i obywateli. Omówiono specyfikę regulacji prawnej stosunków podatkowych w okresie stanu wojennego. Określono specyficzne cechy i podano charakterystykę zachęt podatkowych. Zachęty podatkowe traktowane są jako środki prawne określone w przepisach podatkowych, za pomocą których dochodzi do stworzenia korzystnych warunków dla podatników, polegających na zmianie wysokości obowiązku podatkowego płatników podatków lub uproszczeniu procedury jego realizacji. Na podstawie porównania norm obowiązujących przepisów przedstawiono ogólną charakterystykę stanu racjonowania zachęt podatkowych. Przeprowadzono analizę zmian legislacyjnych dotyczących wprowadzenia zachęt podatkowych w sytuacji zagrożenia i stanu wojennego, a mianowicie ulg podatkowych i szczególnego systemu opodatkowania. Stwierdzono, że zachęty podatkowe w szczególnych warunkach funkcjonowania państwa (stan wyjątkowy, stan wojenny) są jednym z najważniejszych instrumentów prawnych dla utrzymania gospodarki kraju i jego obywateli.Słowa kluczowe: Zachęta podatkowa, ulga podatkowa, szczególny tryb opodatkowania, podatek, stan wojenny.
At the start of 2020, the world faced major challenges due to the COVID-19 pandemic. International institutions, governments and various organizations are forced to apply unprecedented restrictive measures in many areas of activity. The answer to these challenges by the governments of almost all countries of the world is actively manifested in tax measures aimed at supporting citizens and businesses. The article was devoted to the study of the level of taxation for certain taxes in Ukraine and EU countries in a crisis. The study proves the relevance of determining the optimal level of taxes to fill the budget. This study uses the method of comparative analysis, which compares the levels of tax rates in Ukraine and some EU countries. The optimal level of tax revenues to the state budget has been determined. The level of tax revenues to the Consolidated Budget of Ukraine has been analyzed and the main directions for improving the tax system of Ukraine have been identified. The necessity of focusing on the experience of highly developed EU countries in the field of taxation with the obligatory consideration of national characteristics is proved.
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In connection with the war, the economy of Ukraine found itself in a deep recession. At this time of extremely difficult tests for our country and society, the constitutional duty of every citizen to pay taxes should be considered in a completely new context. The highest manifestation of patriotism is always, and especially during war, the payment of taxes.In 1996, the Verkhovna Rada of Ukraine, expressing the sovereign will of the citizens of our country and relying on the centuries-old history of Ukrainian statebuilding, on world experience, adopted the Basic Law of Ukrainethe Constitution, which became a real and effective basis for building an independent democratic state as a full member of the world community.The Constitution entered public life as the main talisman of statehood and democracy, a guarantor of the independence and unity of Ukraine. Its supreme legal power, the rule of law, political, economic and ideological diversity are the fundamental principles on which the present and the future of the Ukrainian people are based.The Constitution as the fundamental source of tax law contains legal principles that determine the normative regulation of central and local taxes and are basic for procedural tax legislation; establishes the legal basis of the tax activity of the state and the competence of central and local bodies in the field of tax relations.One of the constitutional duties of citizens of Ukraine is the duty of everyone to pay taxes and fees in the manner and amounts established by law, as well as to submit declarations of their property status and income for the past year to the tax inspectorate at their place of residence every year in the manner established by law (Article 67 of the Constitution of Ukraine). ACTUAL PROBLEMS OF MODERN DEVELOPMENT OF THE STATE AND LAW 276The stability of the budget system of our country is provided by taxpayers, and most of them are aware of the importance of declaring income as fulfilling their duty to pay taxes to the state and society.The tax system of any country is a collection of taxes and fees that go to the budget of such a country. The peculiarity of the tax system of the EU countries is that, on the one hand, the current tax system should be sufficient to provide the necessary funds for the revenue part of the national budget of each country, and on the other hand, to avoid disparities in the level of tax revenues between individual EU countries.Legal enforcement of constitutional obligations in the EU countries is due to the need to improve the constitutional and legal regulation of social relations in Ukraine, which arise when a person and a citizen fulfill constitutional obligations, taking into account such factors as the irreversibility of Ukraine's European and Euro-Atlantic course, which contributed establishing a course for the transformation of public life, which consists in reforming the provisions of national legislation, as well as in the emergence of effective mechanisms of legal regulation of legal relations that take place in one or ...
As a result of the study the main possible directions of improvement of the mechanism of taxation of land resources are substantiated. The dynamic development of the tax system is accompanied by constant changes in the collection of taxes, fees and other obligatory payments. The need to improve the mechanisms of taxation, to find those forms that best fit the fiscal psychology and tax culture of taxpayers, is the main task and way to improve the socio-economic development of the state. Recognition of the uniqueness of land and its isolation from any other real estate necessitates the establishment of a special legal regime of its use. The article deals with the content and structural elements of the mechanism of legal regulation of land tax in Ukraine. The essence of payment for land as one of the most important tax payments, which today is a significant source of filling local budgets, is revealed. On the basis of analysis of scientific works and normative-legal acts the legal meaning of the notions "land tax" and "payment for land" is determined. Such element of land relations as obligation to pay land tax is disclosed. It is noted that payment for land in relations of land use has a derivative character. It is established that the object of taxation is a specific, individually defined and legally separate land plot (or its part), assigned to a particular subject of use in accordance with its designated purpose. The main attention is focused on the characteristic of such components of the mechanism of legal regulation of land payment as land tax payers, object of land taxation, tax base, land payment rate, procedure of calculation, tax period, term and procedure of payment of land tax, term and procedure of reporting on the calculation and payment of land payment. It is established that the notion of a "land share (unit of land)" does not contain a proper definition in legislation. Land shares (parcels) are a special object of land relations, since it is not a specific plot with established boundaries, but only the owner's right to receive such a plot. A land share (unit) as an object of land tax is only the right of its owner to claim ownership of a land plot from the land plot to be divided. That is, the right of ownership of a land share (unit) does not mean ownership of a land plot, but only the right to claim for granting to the owner of such land plot. It is established that the property tax, to which the land tax relates, relates to local taxes and is compulsory. Amounts of land tax are credited to the general funds of local budgets. The normative-legal regulation of the system of benefits in land taxation is investigated. The system of tax control is considered as an important element of legal regulation in the field of land taxation, providing proper functioning of the tax system of Ukraine.
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