SYSTEM OF RELATIONS IN TAXATION OF LEGAL ENTITIES: FINANCIAL, LEGAL AND MANAGEMENT ASPECTS

Abstract

The article examines the relations that arise between tax payers as legal entities and the state during the payment of taxes in wartime conditions. It was determined that the key condition for ensuring the receipt of taxes to the budget is the fastest possible response of the state to the processes related to their collection. In 2022-2023 the country lives in conditions of a significant decrease in the efficiency of economic activity of most economic entities, which leads to a significant reduction in the amount of tax revenues to the budget. Therefore, the tax service, together with the Ministry of Finance, should work out alternative solutions in terms of the administration of taxes and fees, their settlement. Since taxes account for the lion's share of revenues in the country's budget, their failure to collect has a negative impact on the state of the budget. Taking into account these circumstances, timely changes to the tax legislation introduced at the beginning of the war somewhat reduced the negative dynamics of this type of revenues to the budget, however, even this step did not ensure the full implementation of the budget under this article according to the results of the analysis of revenues in 2022 and during January-August 2023 year. The general analysis of the tax legislation during the period of martial law proved its variability, short-term effect of some of its norms. However, such a step is justified and has proven its effectiveness. In continuation of this, we consider it appropriate to review the effectiveness of individual national and local taxes and fees, taking into account their importance, conditions of administration and the amount of revenue to the budget. Also, it is proposed to carry out constant monitoring of non-working articles of legislation in terms of tax collection in order to make timely changes, to effectively implement the management and control function over the process of tax collection, as well as to analyze tax revenues to the budgets in order to identify reserves for increasing these revenues. The outlined proposals will have a positive impact on the country's taxation system in a crisis period, will ensure the distribution of the tax burden on business entities.