TAX SYSTEM IN POST-WAR RECOVERY: FUNCTIONS, INTERNATIONAL EXPERIENCE, AND PROSPECTS FOR UKRAINE

The article examines the role of the tax system as a key instrument of state fiscal policy in the modern world, especially in the context of post-war recovery. It analyzes the main and additional functions of taxation, emphasizing the strengthening of the regulatory role during the reconstruction period. The foreign experience of post-war revival and recovery from crises in Europe, Japan, Korea, Singapore, and China is highlighted, particularly the use of tax incentive levers. The article substantiates the possibilities of implementing international experience into Ukraine's tax policy to attract investment and ensure the effective use of international aid. The article substantiates the crucial role of the tax system as a foundation for economic stability and an instrument of Ukraine's post-war recovery. It is emphasized that in the conditions of national reconstruction, the regulatory and stimulating functions of taxation become paramount, alongside the fiscal function. The purpose of the research is to analyze the functions of the tax system, to generalize the relevant international experience of post-war economic growth, and to develop proposals for its implementation in Ukraine to promote investment attraction and the revitalization of economic activity. Successful historical examples of economic recovery in European countries (the Marshall Plan), Japan, Korea, and China are analyzed, where tax levers, particularly special economic zones (SEZs) and preferential regimes, played a decisive role in stimulating development. The National Revenue Strategy of Ukraine until 2030 (NRS) is examined as the main document defining the vector of reforms. The study finds that the Strategy contains progressive measures, particularly regarding the reform of tax benefits in consideration of the global minimum tax (BEPS), the introduction of cost-based incentives, and the taxation of windfall profits, which aligns with global practice. The expediency of creating specific tax regimes for de-occupied and most affected territories is substantiated. It is concluded that the NRS requires further refinement in terms of creating detailed incentive mechanisms for recovery zones and clearly earmarking funds from the taxation of windfall profits to finance infrastructure reconstruction and support key sectors, particularly the agricultural sector. Further research is recommended to focus on modeling effective tax instruments for the affected regions to minimize corruption risks and ensure sustainable economic growth.