Tools for tax regulation of the Ukrainian manufacturing industry in a special period

The subject of the research is the tax regulation instruments of the processing industry of Ukraine ina special period, in particular in the context of crisis situations, such as martial law or economic instability.The aim of the research is to determine the main tax regulation instruments of the processingindustry of Ukraine in a special period, assess their impact on the stability of the industry and developrecommendations for optimizing tax policy in these difficult times.The research methods include analysis and synthesis, empirical study of information to assessthe effectiveness of tax instruments. The article also uses induction and deduction to analyze theconsequences of changes in tax policy.The results of the work consist in identifying the main tax instruments used to support theprocessing industry of Ukraine in a special period, as well as in assessing their impact on the developmentof this sector of the economy. The results of the study demonstrate the effectiveness of using certaintax instruments to stimulate the processing industry in Ukraine, in particular in conditions of economicinstability. In addition, the analysis showed that a comprehensive approach to tax regulation can becomethe basis for improving the investment attractiveness and sustainability of the industry in the future.Scope of the results. The results of the study can be applied in the process of state economicplanning and development of the processing industry, as well as in tax policy at the level of statebodies. They can become the basis for developing recommendations for improving tax regulation andstimulating economic growth in conditions of instability.Conclusions. As a result of the study, it was found that tax regulation of the processing industry ofUkraine in a special period has a significant impact on the economic stability of enterprises, however,there are problems in the form of instability of tax policy and complexity of tax administration. It wasalso found that there is a need to optimize tax instruments and introduce incentives for investments inthe modernization of production.