TAX SYSTEM ADAPTABILITY AS A FACTOR OF ECONOMIC RESILIENCE OF UKRAINE

Анотація

The article explores the adaptability of Ukraine’s tax system as a crucial factor in safeguarding the state’s economic resilience under martial law and macroeconomic instability. It aims to substantiate the theoretical foundations and provide practical recommendations for enhancing tax system adaptability in order to strengthen fiscal stability and reinforce its role in supporting economic resilience. The study reviews scientific literature on tax policy and fiscal sustainability, emphasizing the lack of comprehensive research on integrated assessments of tax elasticity as an indicator of system adaptability in times of crisis. Key components of tax system adaptability are examined, including regulatory flexibility, revenue stability, responsiveness to economic fluctuations, digitalization of tax administration, and tax elasticity. Particular attention is devoted to tax elasticity as an analytical tool for evaluating the responsiveness of tax revenues to changes in macroeconomic indicators such as GDP, inflation, and overall economic activity. The article also addresses the challenges of tax system performance under wartime conditions: structural economic shifts, heightened fiscal risks, and evolving tax administration mechanisms and proposes solutions through improved regulatory frameworks and digital instruments. The analytical framework of the study encompasses: theoretical approaches to adaptability, assessment of tax revenue dynamics, calculation and interpretation of tax elasticity, and evaluation of fiscal policy effectiveness. Reliable fiscal data and macroeconomic indicators are essential for this analysis, which is conducted through systematic comparisons of tax revenues and economic performance metrics. The importance of tax system adaptability within modern fiscal governance and macroeconomic stability frameworks is underscored. The article highlights the interconnection between tax system adaptability, economic resilience, and fiscal sustainability, emphasizing the role of tax policy in maintaining public finance stability during crises. In assessing tax elasticity and revenue dynamics, robust statistical support is required, implemented through successive stages of data collection, verification, analysis, and interpretation. Finally, the article identifies key directions for improving the adaptability of Ukraine’s tax system: strengthening forecasting mechanisms for tax revenues, increasing the flexibility of tax policy instruments, advancing the digital transformation of tax administration, adopting risk-based regulatory approaches, and enhancing analytical decision-making tools in fiscal management.

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