Introduction. The full-scale war launched by the Russian Federation against Ukraine on February 24, 2022 immediately had a negative impact on all areas of society. The situation that has developed required urgent measures of the state in terms of regulating the issues of ensuring the provision of minimum public services and business support, including the anti-crisis tax regulation. Problem Statement. In response to the challenges, the Verkhovna Rada of Ukraine adopted a number of laws that eased the tax burden, eliminated the tax consequences of various support operations for the Armed Forces of Ukraine and persons affected by the consequences of the war. At the same time, the adopted innovations liberalized the tax system of Ukraine and endangered its fiscal security. Purpose. Critical expert analysis of tax legislation innovations adopted during the period of martial law and the formation of proposals for its adjustment in the conditions of war and post-war recovery. Methods. The following general scientific and special methods were used in the research process: logical analysis, synthesis, expert evaluation, description, comparison, theoretical generalization and abstract-logical. Results. Most of the adopted norms of tax legislation in the conditions of martial law do not contain financial and economic justification, were adopted on the basis of subjective judgments and did not have a regulatory effect. Instead, the martial law tax reform significantly reduced the fiscal function of taxes and created the conditions for abuse by dishonest taxpayers. Conclusions. The way out of the economic crisis caused by the war requires systemic state regulation. And tax instruments should play an important role in this system. At the same time, anti-crisis tax regulation must take into account a number of factors, among which the key factors are the fiscal needs of the state, the formation of a favorable business environment, the standards of tax compliance prescribed in the directives of the EU Council, and the military situation in the country. Further anti-crisis tax regulation in Ukraine is proposed to be considered under two scenarios: favorable (quick end of hostilities and transition to post-war recovery); negative (prolonged military actions of the aggressor country and the transition to the frozen conflict phase). Proposals for improvement of tax legislation based on the above scenarios have been formulated.

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Based on the analysis of statistical indicators, crisis periods for the economies of the EU member states have been identified. The impact of fiscal stimulation measures of the economy on expenses and tax revenues in individual EU member states is analyzed. The dynamics of changes in the highest statutory rates of personal income tax and corporate income tax in the EU member states in 2007–2021 are highlighted. It is established that during the global financial crisis, many EU member states introduced additional measures of anti-crisis tax regulation. Measures to reduce tax rates and introduce other tax preferences have become especially common. The peculiarities of tax incentives for businesses during the spread of the COVID-19 pandemic are considered. It was concluded that the selection of the incentive tool depended on the socio-economic situation in the country, the need to support certain sectors of the economy, and the ability of governments to reduce the tax burden while maintaining financial stability. The forecast of the impact of Russia's war against Ukraine on the functioning of the taxation sphere is given.

The paper studies the place and degree of the monetary component's influence on the level of financial security of the state in the conditions of political and socio-economic imbalances in the development of Ukraine. The aim of the research is to investigate the effectiveness of monetary policy instruments, to determine the level of the monetary component's impact on the financial security of the state, as well as to form perspectives for balancing the symbiosis of "monetary policy and national financial security". Based on the conducted research, it is established that in recent years the role of the financial security system formation at all levels has significantly increased, whether it is macroeconomic security, the security of economical subjects, or the financial security of a household. At the same time, the monetary component plays a significant role in ensuring the financial security of the state, namely, it affects macroeconomic processes in the country. Therefore, in order to ensure macroeconomic stability and economic growth in the context of ensuring the financial security of Ukraine under martial law, it is necessary to improve the mechanisms of monetary policy. The article analyzes the latest threats that lead to the negative impact of the monetary component on the financial security of the state. These include: the consequences of russian military aggression on the economic development of Ukraine, continued COVID-19 outbreaks, the introduction of administrative restrictions on the use of monetary policy instruments by the National bank of Ukraine, violations of the economic security of financial institutions, an insufficient level of financial inclusion, and the contradictory nature of the coordination of monetary and fiscal policies. In the context of establishing the decisive role of the monetary component in ensuring the financial security of the state, the adopted development strategies at the level of national security of Ukraine and at the level of the monetary sector of Ukraine are considered and systematized. The block diagram of the implementation of monetary policy in the context of ensuring the financial security of the state is proposed. It is proved that the mechanism of such interrelationship is implemented through the instruments and methods of monetary policy in combination with key macroeconomic indicators. To confirm the proposed hypothesis, the econometric model of the influence of monetary instruments on the level of financial security of the state is developed. As a proxy indicator of the financial security of Ukraine, the Financial Stress Index is used, which reflects the current state of the financial sector (without considering future risks) and consists of sub-indices for the banking sector, households, government and corporate securities, and foreign exchange market. Estimated and re-estimated models made it possible to determine the most influential indicators of the monetary component of the Financial Stress Index, namely: consumer price index; producer price index; GDP to monetary aggregate M2 ratio; cash to GDP ratio; share of foreign currency in monetary aggregate M3; NBU key policy rate (annual average); share of non-performing loans (NPL). The proposed model can be used to forecast the influence of the parameters of the monetary component on the level of financial security of the state.Based on the results of the study, it is proved that, despite the difficult political and economic situation in Ukraine, it is necessary to focus on improving the coordination of monetary and fiscal policies, considering the further implementation of the main provisions of international documents adopted by International Monetary Fund on this issue.

Resource rent taxation is an instrument of state regulation designed to stimulate natural resource users to minimize the loss of natural resources during their extraction and involvement in economic circulation, to ensure their rational use. Together with the performance of the regulatory function, resource rent taxation should be a significant source of income for the state budget. The purpose of the article is to highlight the current problems of resource rent taxation in Ukraine from the standpoint of its fiscal and regulatory role, to formulate proposals of an applied nature regarding the improvement of taxation of natural resources in the conditions of the intensification of European integration and martial law. The following general scientific and special methods were used in the research process: logical analysis, synthesis, expert evaluation, description, comparison, theoretical generalization and abstract-logical. The current state of distribution of resource rent taxation to state and local budgets is highlighted. It is also revealed that the State Budget of Ukraine accumulates the main part of resource rent taxation. The fiscal role of the resource rent taxation in the revenues of the Consolidated Budget of Ukraine in general and in terms of individual payments, in particular, is analyzed. It has been proven that the resource rent taxation remains one of the few mandatory payments that increase revenues and ensure the fulfillment of planned indicators. The main changes in the mechanism of accrual and payment of resource rent taxation in Ukraine are highlighted. It was established that resource rent taxation does not ensure rational use of natural resources. It was concluded that the reform of resource rent taxation should be based on the differentiation of rates depending on the objects of taxation, taking into account objective assessments of the productivity of sources of natural resources. At the same time, it is necessary to focus on ensuring optimal profitability indicators of economic entities that use natural resources, especially in strategically important areas, such as gas or oil production.