id: 31330
Title: Tax incentives in legal regulation
Authors: Pravdiuk M.
Keywords: tax incentive, tax benefit, special tax regime, tax, martial law.
Date of publication: 2022-07-13 08:20:10
Last changes: 2022-07-13 08:20:10
Year of publication: 2022
Summary: The paper highlights current problems of tax legislation during special periods experienced by the state (emergency, martial law) and the role of tax incentives in supporting the economy and citizens. Peculiarities of legal regulation of tax relations during martial law are considered. Specific features and characteristics of tax incentives are identified. Tax incentives are considered as legal means established by the tax legislation, which are used to create favorable conditions for taxpayers, which are aimed to change the amount of tax liability of taxpayers or simplify the procedure for its implementation. Based on the comparison of norms of the current legislation, the general characteristic of the condition of tax incentive standardization is given. Analysis of legislative changes related to the introduction of tax incentives in case of emergencies and martial law, namely tax benefits and special tax treatment, is carried out. It is concluded that tax incentives in the special conditions experienced by the state (emergency, martial law) are one of the most important legal instruments for maintaining the economy of the state and its citizens.
URI: http://socrates.vsau.edu.ua/repository/getfile.php/31330.pdf
Publication type: Статті у зарубіжних наукових фахових виданнях (Copernicus та інші)
Publication: Knowledge, Education, Law, Management. 2022. № 2 (46). P. 151-157.
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Published by: Адміністратор
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