Особливості нарахування податку на майно у воєнний час: зміни та нюанси оподаткування

The article is devoted to the study of the features of property tax accrual during martial law. It is proved that property tax, being one of the most important sources of income for local budgets, provides financing for many local programs and projects, including infrastructure development, support for public utilities, implementation of social programs, and maintenance of local facilities. The significant impact of military operations on the reduction of tax revenues to local budgets is proven. The main reasons for the decrease in real estate tax revenues are given, including: exemption from paying taxes for owners of property located in areas of active hostilities, both individuals and legal entities; as well as significant destruction of real estate and land plots as a result of military operations. The dynamics of tax revenues in the Chernihiv region for 2021–2023 are analyzed, indicating trends and changes in the structure of revenues. It is noted that in 2023, the largest source of property tax revenues to the budget of the Chernihiv region was legal entities, whose contribution is decisive for the formation of the local budget (rent -53 % and land tax 21 %). A set of proposals aimed at ensuring the stable functioning of local budgets and social support for the affected population has been proposed, including: development of a support program for entrepreneurs and individuals by providing preferential tax conditions or deferring payments for persons who were in the zone of active hostilities; property tax exemption for newly created or restored enterprises in affected regions; tax breaks, tax holidays for businesses in "hot spots", incentives for opening new enterprises in affected regions; attracting international grants and assistance from international organizations and partner countries; strengthening control over tax payments, creating financial support mechanisms for local budgets through the implementation of a monitoring system; creating financial support mechanisms for local budgets by developing a system of subsidies and subventions to equalize the financial capabilities of local communities and compensate for income losses due to objective factors.