CONCEPTUAL CHALLENGES FOR UKRAINE AT THE BEGINNING OF THE IMPLEMENTATION OF THE MILITARY PARADIGM OF TAX LAW

For the first time in the science of tax law of Ukraine, the article specifically examines the conceptual challenges faced by Ukraine at the beginning of its implementation of the military paradigm of tax law, and also analyses the innovations in Ukrainian legislation which determined the meaning and content of the expansion of the degree of freedom of the State in the field of tax law and the quintessence of liberalisation of Ukrainian tax law for taxpayers. The author has chosen the anthroposociocultural approach as the methodological basis for the study, primarily its methods of systemic and functional analysis and the general scientific principles of historicism and objectivity. As a result, the author formulates the following main results of the study: the meaning of the conceptual challenges faced by the legislator in the initial period of implementation of the military paradigm of tax law was that Russia's full-scale military aggression against Ukraine gave rise to a fundamentally different tax and legal reality compared to the pre-war period. The previous categorical and conceptual apparatus of the tax law of Ukraine and the national tax law science was insufficient to fully grasp its new content, to comprehend it and to develop a new tax policy of the state under martial law. In this regard, there is an urgent need to supplement the categorical and conceptual apparatus of peacetime tax law with its new concepts and conceptual constructions which would adequately reflect the new realities of this area of social relations and would be suitable as theoretical and methodological keys for the legislator to develop new legal constructions and new conceptual approaches in tax law. The key among these new categories of tax law of Ukraine invented by the national legislator was the concept of the taxpayer's inability to timely fulfil his/her tax liability, and among the conceptual constructions – liberalisation of tax legislation of Ukraine and expansion of powers of executive authorities in the field of tax relations. They played a key theoretical and methodological role in the development of the military paradigm of Ukrainian tax law.