Tax discount in Ukraine: importance, features and impact on budgets

Анотація

Introduction. The article is devoted to the analysis of the features and impact of tax rebates on budgets in Ukraine, with a special emphasis on the conditions of the modern economic situation and the challenges associated with martial law. Goal. The purpose of the study is to analyze the impact of the personal income tax and the mechanism of tax discounts on the economic stability and development of Ukraine, with an emphasis on the optimization of tax policy in wartime conditions. Method (methodology). A comprehensive approach was used for the analysis, which includes a review of legal acts, analysis of statistical data, and comparative analysis. The basis of the research is the methods of critical analysis, synthesis, as well as the methods of economic analysis for assessing the impact of tax reductions on budget indicators. The results. The study confirms the significant role of the personal income tax in filling the state and local budgets of Ukraine, as well as the effectiveness of the tax rebate mechanism as a tool for reducing the tax burden for citizens. Administration problems and insufficient use of tax discounts have been identified, which requires optimization of tax policy and raising public awareness. A number of proposals have been developed, including the introduction of digital technologies to simplify the procedure for obtaining tax rebates, conducting information campaigns to raise public awareness of the mechanisms and advantages of tax rebates, as well as the revision of existing regulations to expand the list of expenses that give the right to a tax rebate.

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