The concept of tax benefits under the legislation of Ukraine

The article, based on a comprehensive systemic analysis of current legislation, reveals the concept of tax benefits. The issues of implementing tax benefits, the grounds for granting tax benefits, their features and regulatory consolidation in tax legislation in the context of various socio-economic and political changes in the state - a pandemic, military aggression by the Russian Federation, and deterioration of economic conditions are analyzed. Taxpayers have the right to use a tax benefit from the moment the relevant grounds for its application arise and throughout its entire term. The use of benefits as a tool of legal influence in the tax sphere allows expanding the list of used methods of incentive orientation, which has a positive effect on the economic sphere of the state. The mechanism of granting tax benefits to taxpayers has been studied. The types of tax benefits in Ukraine and the subjects of tax control of special and general competence have been analyzed. It is noted that the norms of legislation that determine the grounds, procedure and conditions for applying tax and fee benefits cannot be of an individual nature. Tax-privileged legal relations are not independent, but arise and develop in the process of tax activities of the state, which is due to the need to take into account the peculiarities of economic and legal development. It is emphasized that tax benefits are a form of implementation of one of the basic functions of taxes - the regulatory function, while the process of establishing and granting tax benefits serves as a tool of state tax regulation in the practical activities of authorized state bodies. An important characteristic of tax law is its dynamism, which is expressed in the intensification of legal regulation through the formation of new legal categories and legal institutions. The specifics of the application of tax benefits in tax and financial law require further research, as tax benefits make it possible to purposefully influence the economic behavior of taxpayers and support priority areas of management.