Keywords
tax system
risks
military operations
relocation
financial burden
tax benefits
How to Cite
Abstract
The article is devoted to the study of the impact of military operations on the accounting and taxation system in Ukraine. Particular attention is paid to assessing the effectiveness of legislative changes introduced to support business, identifying the main problems and risks that arise in the field of accounting and taxation during the war, as well as finding possible ways to improve these systems in the process of military and post-war economic recovery. The purpose of the study is to comprehensively analyze the impact of military operations on the accounting and taxation system in Ukraine, identify key problems and risks that arise during their functioning under martial law, and develop scientifically based recommendations for improving accounting and tax practices to ensure the financial stability of enterprises and the state. In the process of scientific research, general scientific methods of cognition were used, in particular analysis and synthesis, induction and deduction, comparison, a systematic approach, and a graphical approach. Changes in the legislation of Ukraine on accounting and taxation adopted during martial law were analyzed. The features of tax administration in the context of military operations (moratoria, tax audits, suspension of deadlines, etc.) were studied. To determine how military events affected accounting by enterprises of various forms of ownership and scales of activity. An assessment of the consequences of the introduced tax benefits and simplifications for business and the state budget was given. The main risks and challenges for the accounting and tax system of Ukraine during martial law were identified. Directions for improving the accounting and taxation system of Ukraine were formed, taking into account military challenges and prospects for post-war recovery. Future research should focus on studying the long-term consequences of military operations on the accounting and taxation system in Ukraine, in particular, on the effectiveness of digitalization of accounting processes, integration of electronic services into tax administration, assessment of the impact of tax benefits on budget revenues and financial stability of enterprises, as well as on the development of anti-crisis management mechanisms and increasing cybersecurity of information systems in the field of accounting and taxation.
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