ANALYTICAL ASSESSMENT OF INNOVATIONS IN THE TAXATION SYSTEMFOR AGRICULTURAL ENTERPRISES UNDER MARTIAL LAW
DOI:
https://doi.org/10.17721/1728-2667.2026/229-2/1Keywords:
tax system under martial law, electronic reporting, tax administration.Abstract
Background. Taxes constitute the fundamental basis of state functioning, as they ensure financing of key areas of societal development – from social programs and healthcare to infrastructure and defense. Under martial law conditions, tax revenues acquire critical importance for budgetary stability. The article is devoted to an analytical assessment of tax transformations in the activities of agricultural enterprises of Ukraine.
Methods. The methodological basis of the study includes an economic and legal analysis of tax legislation provisions, which was used to assess changes in the regulation of taxation of agricultural enterprises under martial law; systematization of regulatory provisions – to generalize the existing tax regimes and instruments of their administration; inductive and deductive approaches – to identify the relationship between tax innovations and the financial performance of enterprises; as well as the generalization of results to develop practical recommendations for improving tax administration.
Results. The specific features of the functioning of the agricultural taxation system under martial law have been identified. Problems related to the complexity of tax administration, instability of the regulatory environment, technical difficulties in reporting, and limited methodological support for taxpayers have been revealed. The impact of tax innovations on the financial stability of agricultural enterprises has been analyzed, and directions for minimizing the overall tax burden have been outlined.
Conclusions. The necessity of stabilizing tax regulation, simplifying administrative procedures, improving electronic reporting, and increasing the transparency of regulatory requirements for agricultural taxpayers has been substantiated.
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