FORMATS OF LEGAL SUPPORT FOR THE FISCAL FUNCTION UNDER MARTIAL LAW IN UKRAINE

Abstract

The current problem of determining the optimal format of legal support for the fiscal function during martial law in Ukraine is considered.It is emphasized that the specific development of the economic function is the function of taxation and financial control (fiscal function), aimed at the formation and replenishment of the treasury, primarily the state budget, local budgets, at the expense of all types of taxes, exercising control over the formation, distribution and use of all resources of the country’s financial system.It is noted that the main determinants of the negative impact on the state of legal regulation of the implementation of the fiscal function are: a permanent economic crisis, the manifestations of which were periodically observed in Ukraine in the pre-war period and became even more widespread in the conditions of almost 34 months of martial law; threatening indicators of the shadow economy, which even according to official data have never amounted to less than 30% of the country’s GDP; the presence of significant abuses in both the tax and customs spheres, the losses from which could cover the annual deficits of the state budget by more than one tenth of a percent; frequent cases of divergence of actions or even unacceptable competition in terms of its negative consequences when ensuring the legal protection of fiscal relations between existing law enforcement agencies.It is emphasized that under the conditions of the martial law regime in Ukraine, the legal support of the fiscal function of the state should be carried out within a special (enhanced) format. However, as almost three years of accumulated experience shows, in our country the state of the relevant support is characterized by its mixed features – ordinary and special formats. Such a feature mainly negatively affects the completeness and timeliness of the implementation of the fiscal tasks of the state and significantly limits the use of its capabilities in this area. An acceptable format of legal support of the fiscal function and measures for its corresponding improvement are proposed. The first concerns the formation and implementation of an effective fiscal model. The second is the need to use a fundamentally new approach to the legal support of the fiscal function through the full and timely implementation of the objectively existing social needs associated with it.