SPECIAL TAX REGIME FOR WAR-BUSINESS ENTITIES: NEW RULES OF ACCOUNTING AND REPORTING

Introduction. The new tax model, which was introduced in Ukraine on April 1, 2022 for the period of martial law, provides for the election of special tax treatment. This is the boldest and most global decision of the state, which will support the domestic economy by developing small and medium-sized businesses, which have suffered greatly from the aggression of the Russian Federation. The introduction of a special tax regime for legal entities and natural persons-entrepreneurs raises many questions for scientists and practitioners that need to be addressed. So, in particular: it is not clear who and under what conditions can choose a special tax regime; how to deal with VAT payers who want to work in a special mode; what taxes are exempt from taxpayers who have chosen a special tax regime; who does not benefit from the special tax regime; what are the features of accounting and reporting on a single tax at a rate of 2%, etc. Purpose. The purpose of the study is to specify the essence of the special tax regime in the economic and legal sphere, to determine the features of its application in terms of accounting and reporting for businesses that have chosen it. Materials and methods. The materials of the study are: 1) regulatory and legal support for regulating the issue of accounting and reporting indicators for taxpayers who have chosen a special tax regime for the period of martial law; 2) works of domestic and foreign scientists conducting their scientific and practical research in the field of accounting, reporting and taxation. The following methods were used in the process of scientific research: theoretical generalization and grouping (to determine the conditions of business entities on the simplified tax regime), formalization, analysis and synthesis (to form the basic rules of accounting and reporting for taxpayers who have chosen the simplified regime taxation); logical generalization of results (formulation of conclusions). Results. The scientific article reveals the features of accrual and payment of the single tax at the rate of 2% in terms of determining the conditions of stay on a special tax regime from April 1, 2022; identified the advantages and disadvantages of a special tax regime; issues related to accounting and reporting on the single tax at the rate of 2% are outlined; analyzed changes in the current tax legislation on the issue of conducting factual and in-house inspections by fiscal authorities for the period of martial law in Ukraine. Discussion. Further research is proposed to focus on improving the methods of accounting for income of economic entities that have chosen a special tax regime, their taxation and reflection in tax reporting.