Havrylyuk R., Dutchak A., Dutchak O. Liberalization of the Standards of Tax Law of Ukraine Under Martial State

DOI: 10.33098/2078-6670.2023.15.27.2.88-97

Purpose. The purpose of the study is to analyze the legal prerequisites, legal content and features of the development and implementation, by the Ukrainian state under martial law, of the tax law liberalization policy of the state, analysis and generalization of the experience gained by Ukraine in this field. Method. The methodology includes a systematic and functional analysis and generalization of the doctrinal development of the investigated problem, the law-making activity of the Verkhovna Rada of Ukraine, and the formulation on this basis of new scientific generalizations, provisions, assessments, conclusions and recommendations, primarily to the legislator and law enforcement bodies. In the research process, the following cognitive tools were used: anthropo-sociocultural and axiological approaches; general scientific principles of objectivity and historicism, methods of systemic and functional analysis. The results. The most important reasons for the need to liberalize the tax law of Ukraine under martial law were: 1) mainly the conflicting nature of relations between taxpayers and the state, inherited from the pre-war period, as well as the state’s disregard for the principles of tax law justice; the need to strengthen the real protection of the rights and legitimate interests of taxpayers; the need to achieve complete consolidation and unity of Ukrainian society and the Ukrainian state in order to protect Ukraine’s sovereignty and independence from the Russian aggressor. The liberalization of the tax law of Ukraine under martial law contributed decisively to the achievement of these goals. The legal content of the liberalization of the tax law of Ukraine in the above-mentioned period consisted, first of all, in reducing the tax burden on taxpayers, simplifying tax-legal procedures for taxpayers, strengthening the real protection of their positive rights by making appropriate changes to the Tax Code of Ukraine and other legislation of Ukraine, introducing a system of tax – legal incentives for taxpayers. Scientific novelty. The scientific novelty of the study is noted as the novelty of the applied methodology of cognition – anthropo-sociocultural and axiological approaches to the cognition of tax-legal reality instead of the traditional positivist approach in such cases, as well as the fundamental theoretical novelty of the obtained research results. In particular, it has been proven that in Ukraine under martial law, a human-centric type of understanding the principle of fairness of tax law began to dominate. It is substantiated that the Russian-Ukrainian war, as the most important valuable challenge for Ukraine, radically changed the hierarchy of the needs of the state and society, put their security needs first. The key feature of these needs of the state and society was that they completely coincided, which made their synergy possible. It was found that the Ukrainian state, in the conditions of the Russian-Ukrainian war, for the first time in history, fundamentally reduced the tax burden on its taxpayers. This constituted the quintessence of its new policy of liberalization. Practical significance. The results of the research can be used in law-making and law-enforcement activities, as well as in educational and educative processes.

Key words: Liberalization, the principle of justice, the rights of taxpayers, tax-legal incentives, tax benefits.

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