Features of taxation and reporting during the effect of marital state as the basis of supporting small and medium-sized businesses

Анотація

Introduction. An effective tax policy is one of the most important components of the accounting and tax system in the modern conditions of martial law in Ukraine to ensure the viability and functioning of business. This issue is particularly urgent regarding the support of small and medium-sized business entities, since the conditions of uncertainty against the background of military aggression by the Russian Federation have meant the need to develop a new taxation system for these categories of businesses as the most mobile for moving to territories with favorable conditions. That is why the issue of optimizing the accounting and tax system and reporting became the main issue during the development, approval and changes of the latest legislative norms regarding the introduction of martial law in Ukraine. These changes, accordingly, require an analysis and assessment of the facilitation of providing tax payer categories with opportunities to fulfill their tax obligations according to the criteria for their recognition. The purpose is to research in the system of taxation and reporting the features of the impact of "war changes" on the accounting policy of small and medium-sized business entities, arguments regarding the use of features of taxation, the taxpayer's application of his right not to pay a single tax and the inability to ensure the fulfillment of tax obligations. Method (methodology). Scientific methods and approaches were used in the work, in particular, modeling and analysis of tax legislation regarding amendments to the PC of Ukraine and other legislative acts of Ukraine regarding the effect of norms in the wartime period; grouping and comparison of groups of single tax payers according to recognition criteria before and after "military changes", as well as a tabular method for interpreting the conducted analysis in a visual form. Results. The tax legislation in effect during the war period in Ukraine regarding categories of taxpayers in accordance with their ability to fulfill tax obligations was studied and analyzed; summarized and systematized the results of the comparison of the criteria for recognition of groups of single tax payers before and after the "military changes" for the purpose of using the right not to pay EP and/or ECV and their minimization in relation to the 3 groups with tax peculiarities.

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