PECULIARITIES OF UKRAINE’S TAX POLICY IN THE CONTEXT OF HYBRID WARFARE

Анотація

The article is devoted to the changes in Ukrainian tax policy that occurred due to the beginning of the hybrid war in 2014, as well as the full-scale invasion of russia on 24th of February 2022. The study aims to highlight the peculiarities and practical aspects of the tax policy and the corresponding forced changes – special measures implemented as a reaction to the beginning of the hybrid aggression in 2014 and further to the full-scale invasion on the 24th of February 2022. This will contribute to determining optimal tools and approaches to managing the tax system, which will help ensure the fi nancing of defense, support of the economy, and the stability of the country’s development. The article used the general scientifi c principles of historicism, objectivity, and functionality and an axiological and scientifi cally based approach to data summarization as key methodological tools. All this allows us to assert that in the current conditions of hybrid war, unpredictable challenges, and threats, eff ective and well-founded tax policy should become an important tool for guaranteeing the stability of the state’s development and fi nancial capacity. The meaning of the term “hybrid war” is clarifi ed through the prism of the analysis of diff erent scholars’ approaches to this topic. It is also emphasized that with the development of information technologies, the conditions of conducting such a type of war also change – information technologies become an analog of combat operations. The main attention is paid to researching the governmental and parliamentary approaches refl ected in the relevant normative legal acts, impacted the state tax policy, and were adopted or underwent signifi cant changes during the full-scale Russian-Ukrainian war. Key diff erences in the ways of implementing the tax policy at the beginning of the hybrid aggression in 2014 compared with that of the beginning of the full-scale invasion (on the 24th of February 2022) are highlighted. In particular, the purpose of these measures and the reasons for their radical diff erence were investigated and clarifi ed, given the diff erence in terms of their implementation and fi nal goal. An assessment of a number of changes in tax policy according to their chronology, which is specifi ed in the updated regulatory legal acts, was also carried out in terms of their expediency and eff ectiveness. Since the hybrid war and subsequent full-scale invasion are not ordinary phenomena in the contemporary world, the Ukrainian government was forced to implement measures based on the operational situation and its understanding and vision without the opportunity to apply the experience of other countries. That is why not all of the implemented measures were eff ective or opportune. In the conditions of the hybrid war, the development and implementation of an adaptive, balanced, and opportune tax policy guarantee the state’s economic security. Key words: economic security, hybrid war, martial law, state budget, tax payments, tax policy.

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