Особливості Застосування Спрощеної Системи Оподаткування В Україні В Умовах Воєнного Стану

Abstract

The article discusses the peculiarities of the simplified taxation system in Ukraine. The article aims to analyze the peculiarities of the simplified taxation system in Ukraine during the war, identify the main changes in tax legislation, and assess their practical significance. The study is based on the analysis of the current tax legislation of Ukraine and the review of scientific literature and relevant official documents.The study provides a comprehensive analysis of the peculiarities of the simplified taxation system in Ukraine during the war. The main changes, strengths, and weaknesses in the tax legislation are identified. The study systematizes information on the current state of the simplified taxation system, key changes, as well as changes in the calculation and reporting of taxes and reporting under the conditions of military tan.The study contains valuable information on applying the simplified taxation system in Ukraine during the war, which is of great practical importance for individual entrepreneurs for the year 2023. The analysis of changes in tax legislation, as well as an assessment of their practical significance, can help individual entrepreneurs navigate the complex taxation system in the context of the war in 2022-2023 and ensure the sustainability of their businesses.