Актуальні питання неможливості виконання юридичними особами податкових обов’язків в умовах воєнного стану
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Дата
2024
Автори
Науковий керівник
Укладач
Редактор
Назва журналу
ISSN
2411-2054
E-ISSN
Назва тому
Видавець
Фенікс
Анотація
Актуальність теми дослідження полягає у безпосередньому впливі військових дій на економічну діяльність підприємств в Україні, що зумовлює порушення виконання податкових зобов’язань. Постановка проблеми стосується детального вивчення юридичних аспектів, які регламентують порядок визнання неможливості виконання податкових обов’язків юридичними особами в умовах воєнного стану. Завданням статті є аналіз чинних нормативних актів та практичних механізмів, які б сприяли врегулюванню даного питання, а також вивчення реальних кейсів, що демонструють проблеми, з якими стикаються платники податків. Аналіз останніх досліджень і публікацій з цієї теми показує, що ряд авторів вже досліджували питання неможливості виконання податкових зобов’язань під час війни, однак більшість з них зосереджені на окремих аспектах, без системного підходу до комплексного аналізу. Викладення основного матеріалу статті охоплює аналіз законодавчої бази, яка регулює порядок визнання неможливості виконання податкових обов’язків, а також її практичне застосування. Висновки статті підкреслюють важливість створення чіткої та зрозумілої правової основи для підтримки бізнесу в складних умовах, а також необхідність комплексного підходу до вирішення проблеми виконання податкових зобов’язань під час війни.
The relevance of the research topic lies in the direct impact of military operations on the economic activities of enterprises in Ukraine, which leads to violations of tax obligations. In a situation of martial law, legal entities face numerous obstacles that impede their ability to comply with legal requirements in the field of taxation. This is caused not only by the physical destruction of infrastructure, but also by legal conflicts that require urgent resolution. The problem statement relates to a detailed study of the legal aspects regulating the procedure for recognising the inability of legal entities to fulfil their tax obligations under martial law. The purpose of the article is to analyse the current regulations and practical mechanisms that would facilitate the settlement of this issue, as well as to study real cases demonstrating the problems faced by taxpayers. The article also emphasises the need to develop new approaches in legal practice to ensure the stability of tax revenues in times of war. An analysis of recent studies and publications on this topic shows that a number of authors have already investigated the issue of the impossibility of fulfilling tax obligations during the war, but most of them focus on certain aspects without a systematic approach to a comprehensive analysis. In particular, the works of A. Maltseva and V. Fomenko focus on the objective difficulties faced by taxpayers and the need for clear mechanisms to confirm the impossibility of fulfilling obligations. At the same time, the impact of the new legislative initiatives on the practice of fulfilling tax obligations and their effectiveness in the context of martial law remains unexplored. The main material of the article covers the analysis of the legislative framework governing the procedure for recognising the impossibility of fulfilling tax obligations, as well as its practical application. Examples from court practice demonstrating how companies try to exercise their rights in the context of military operations are considered, and recommendations for improving the legislation are offered. The conclusions of the article emphasise the importance of creating a clear and understandable legal framework to support businesses in difficult conditions, as well as the need for a comprehensive approach to addressing the issue of fulfilment of tax obligations during the war.
The relevance of the research topic lies in the direct impact of military operations on the economic activities of enterprises in Ukraine, which leads to violations of tax obligations. In a situation of martial law, legal entities face numerous obstacles that impede their ability to comply with legal requirements in the field of taxation. This is caused not only by the physical destruction of infrastructure, but also by legal conflicts that require urgent resolution. The problem statement relates to a detailed study of the legal aspects regulating the procedure for recognising the inability of legal entities to fulfil their tax obligations under martial law. The purpose of the article is to analyse the current regulations and practical mechanisms that would facilitate the settlement of this issue, as well as to study real cases demonstrating the problems faced by taxpayers. The article also emphasises the need to develop new approaches in legal practice to ensure the stability of tax revenues in times of war. An analysis of recent studies and publications on this topic shows that a number of authors have already investigated the issue of the impossibility of fulfilling tax obligations during the war, but most of them focus on certain aspects without a systematic approach to a comprehensive analysis. In particular, the works of A. Maltseva and V. Fomenko focus on the objective difficulties faced by taxpayers and the need for clear mechanisms to confirm the impossibility of fulfilling obligations. At the same time, the impact of the new legislative initiatives on the practice of fulfilling tax obligations and their effectiveness in the context of martial law remains unexplored. The main material of the article covers the analysis of the legislative framework governing the procedure for recognising the impossibility of fulfilling tax obligations, as well as its practical application. Examples from court practice demonstrating how companies try to exercise their rights in the context of military operations are considered, and recommendations for improving the legislation are offered. The conclusions of the article emphasise the importance of creating a clear and understandable legal framework to support businesses in difficult conditions, as well as the need for a comprehensive approach to addressing the issue of fulfilment of tax obligations during the war.
Опис
Ключові слова
юрична особа, податок, війна, воєнний стан, податкове зобов’язання, платник податків, legal entity, tax, war martial, law, tax liability, taxpayer
Бібліографічний опис
Шимченко В. О. Актуальні питання неможливості виконання юридичними особами податкових обов’язків в умовах воєнного стану / В. О. Шимченко // Правова держава. – 2024. – № 56 : До 25-річчя журналу. – С. 91–96.
ORCID:
УДК
347.73:336.2