ADMINISTRATIVE AND LEGAL REGULATION OF THE TAX FIELD DURING THE MARTIAL LAW

Abstract

Introduction. Administrative and legal regulation of the financial and tax spheres during the introduction of the legal regime of martial law may differ significantly from the normal conditions of the peacetime. Because martial law implies an increased threat to national security and stability, the state usually takes a number of emergency measures to provide the necessary resources to conduct military operations, maintain order, and stabilize the economy. the introduction of the legal regime of martial law on February 24, 2022 required the country's leadership to take measures to stabilize the financial system in general and the tax system in particular. All the above-mentioned problems and risks that arose in the tax field in connection with the war with Russia and the introduction of the legal regime of martial law require a more detailed study. Purpose. Improvement of administrative and legal regulation of the tax sphere during the operation of the legal regime of martial law. Methods. In the course of the research the following methods were used: dialectical, generalization, comparison, system analysis, observation of economic activity, graphic, etc. Results. Regulatory and legal acts have been analyzed and some basic measures of administrative-legal regulation of the financial and tax sphere of the state in the conditions of the legal regime of martial law have been singled out. Among the main measures, it is necessary to highlight: mobilization of resources; allocation of budget funds for military and humanitarian needs; attraction of external resources; regulation of currency transactions and prices; control over finances and resources; saving resources; use of reserves and funds. As a result of the study, it was proved that the administrative and legal regulation of the financial and tax sphere during martial law is aimed at ensuring financial stability, the ability to finance defense needs, and preserving the economic stability of the state. Conclusion. The article proves that the legal regime of martial law imposes its peculiarities on all spheres of the country's public life. This largely concerns the country's tax system. It is justified that in the conditions of a full-scale invasion, it is necessary to take immediate steps to stabilize the country's economy and keep it "afloat". It was determined that the use of crisis tools such as regulation of the financial and tax spheres in "manual mode" can bring positive results for a short period. Therefore, it is necessary to take a balanced approach to the adoption of such tools and use those that are designed for a long-term period. Recommendations are proposed that will reduce the negative impact of military actions on the economy of Ukraine. To avoid hyperinflation or other negative consequences of martial law, the government can introduce price regulations that limit the prices of some goods and services. The state can strengthen control over banks, financial institutions and other key sectors of the economy to ensure efficient use of resources. It is necessary to use resources efficiently and limit unnecessary expenses. The legal regime of martial law can cause fluctuations in the foreign exchange market and lead to a decrease in foreign investment. To maintain the stability of the national currency, the state can regulate foreign exchange operations and other measures on exchange markets. To ensure financial stability during the legal regime of martial law, the state may turn to international partners or creditors for additional financial assistance or loans. The state can redistribute budget funds in favor of defense needs. Increasing defense spending may become a priority. During the period of the right-wing martial law regime, the state can take measures to mobilize financial, human and material resources, which may include increasing taxes, introducing special military levies, limiting some types of spending on civilian needs, etc.