TRANSFORMATION OF TAX POLICY IN THE CONDITIONS OF WAR AND POST-WAR ECONOMY RECOVERY OF UKRAINE

The article is devoted to the current issues of the transformation of Ukraine’s tax policy, taking into account the unfavorable security environment and economic crisis. It is determined that to support business development, the state has introduced appropriate mechanisms that contribute to increasing the adaptive capacity of domestic enterprises. It is determined that one of the main aspects of the government support program is preferential taxation, the abolition of a number of inspections, which allowed to preserve entrepreneurial activity in many areas of the economy. It is established that the tax service in wartime switched to digital content for customer service, which helped to minimize physical interaction with taxpayers. Based on analytical data, it was proven that due to the reduction in the volume of production processes, most enterprises are experiencing an economic crisis, which affects the ability to pay taxes and fees to budgets of various levels. During the martial law period, large businesses in border areas suffered significant losses and difficulties, which reduced their solvency and ability to meet their payments. It was determined that the benefits for the territories of active hostilities include exemption from taxes on real estate located in such territories or territories of temporary occupation, as well as objects that are damaged or destroyed until their restoration. A study of tax revenues to budgets of various levels allowed us to identify promising areas that require priority support from the state. The need to support small and medium-sized businesses as a basis for revitalizing the economy in cities in conditions of economic crisis was substantiated. Analyzing possible ways to transform the system of fiscal payment administration and improve relations between taxpayers and controlling structures, it should be taken into account that such changes in the specified bodies with the involvement of foreign experts should not be perceived as a universal means of overcoming corruption. The main areas of improving tax policy in the conditions of post-war reconstruction of the state were proposed. The specified areas were formed taking into account the European vector of the country’s development and the principles of sustainable development.