Податковий контроль в умовах воєнного стану в Україні: правові обмеження та економічні виклики
Ескіз недоступний
Дата
2025
Назва журналу
Номер ISSN
Назва тому
Видавець
Анотація
У статті досліджено особливості податкового контролю в Україні в умовах воєнного стану, що зумовлює необхідність адаптації податкових перевірок до нових викликів. Зупинення податкових перевірок як захід підтримки бізнесу та зменшення адміністративного тиску аналізується через призму нормативно-правового регулювання, що відображає гнучкість податкової політики держави в кризових умовах. Оцінено економічні наслідки тимчасового мораторію на перевірки, а також висвітлено правові винятки та організаційні аспекти їх застосування. Визначено роль податкових перевірок як основного інструменту податкового контролю, що забезпечує фінансову дисципліну та зворотний зв'язок у системі державного нагляду. Запропоновано напрями вдосконалення податкового контролю з урахуванням викликів воєнного стану та перспектив подальшого реформування податкової системи України.
The article examines tax control in Ukraine during martial law, emphasizing the need to adapt inspections to new challenges. With ongoing martial law, robust tax control is crucial for stable budget revenues, which are essential for defense and social needs. While tax inspections are vital for preventing violations, wartime conditions impose regulatory limits to reduce business pressure and ensure economic stability. The study explores the ambiguous legal nature of tax inspections, which complicates effective law enforcement. This theoretical uncertainty, coupled with wartime legal exemptions, necessitates a thorough analysis of their essence, functional purpose, and legislative intervention limits. The study also explores the moratorium's economic, legal, and social effects on businesses. The article reviews recent research on tax inspections from various perspectives, including financial control, state control functions, and tax discipline, with particular focus on works published after martial law began. Despite significant studies, a comprehensive understanding of theoretical approaches to tax inspections combined with their legal constraints under martial law remains underdeveloped. The article aims to conduct a theoretical and legal analysis of tax inspections as a tool of tax control and clarify legal limitations on their implementation during martial law in Ukraine. The study outlines key scientific approaches to understanding their nature, examines governing regulatory acts, and identifies specific features of the martial law regime in tax control. It also evaluates legislative innovations related to the inspection moratorium and assesses its impact on the efficiency of state control activities. The research findings emphasize that suspending tax inspections during martial law was justified as a supportive measure for businesses, aimed at reducing administrative pressure and promoting economic resilience. Simultaneously, the article highlights challenges in balancing state fiscal needs with taxpayer rights. It also addresses organizational aspects of the moratorium, such as the inability to conduct inspections in combat zones and resource shortages during military operations. These recommendations aim to optimize tax control and ensure sustainable economic recovery in Ukraine.
The article examines tax control in Ukraine during martial law, emphasizing the need to adapt inspections to new challenges. With ongoing martial law, robust tax control is crucial for stable budget revenues, which are essential for defense and social needs. While tax inspections are vital for preventing violations, wartime conditions impose regulatory limits to reduce business pressure and ensure economic stability. The study explores the ambiguous legal nature of tax inspections, which complicates effective law enforcement. This theoretical uncertainty, coupled with wartime legal exemptions, necessitates a thorough analysis of their essence, functional purpose, and legislative intervention limits. The study also explores the moratorium's economic, legal, and social effects on businesses. The article reviews recent research on tax inspections from various perspectives, including financial control, state control functions, and tax discipline, with particular focus on works published after martial law began. Despite significant studies, a comprehensive understanding of theoretical approaches to tax inspections combined with their legal constraints under martial law remains underdeveloped. The article aims to conduct a theoretical and legal analysis of tax inspections as a tool of tax control and clarify legal limitations on their implementation during martial law in Ukraine. The study outlines key scientific approaches to understanding their nature, examines governing regulatory acts, and identifies specific features of the martial law regime in tax control. It also evaluates legislative innovations related to the inspection moratorium and assesses its impact on the efficiency of state control activities. The research findings emphasize that suspending tax inspections during martial law was justified as a supportive measure for businesses, aimed at reducing administrative pressure and promoting economic resilience. Simultaneously, the article highlights challenges in balancing state fiscal needs with taxpayer rights. It also addresses organizational aspects of the moratorium, such as the inability to conduct inspections in combat zones and resource shortages during military operations. These recommendations aim to optimize tax control and ensure sustainable economic recovery in Ukraine.
Опис
Ключові слова
податковий контроль, податкові перевірки, податкова дисципліна, бізнес, економічна стійкість, економічне відновлення, tax control, tax audits, tax discipline, business, economic sustainability, economic recovery
Бібліографічний опис
Скорик М. Податковий контроль в умовах воєнного стану в Україні: правові обмеження та економічні виклики [Текст] / М. Скорик, Д. Главацька // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2025. – № 2 (17). – С. 439–443. – DOI: https://doi.org/10.32782/dees.17-71