LEGAL REGULATION OF TAX INCENTIVES RESTORATION OF ENERGY INFRASTRUCTURE OF UKRAINE

The article examines the possibilities of restoration measures for energy infrastructure facilities in the conditions of the declared legal regime of martial law and in the period of post-war reconstruction, and it is stated that the effectiveness of such restoration will be achieved under the condition of the tax-legal mechanism of preferential taxation of the affected subenergy infrastructure facilities. An analysis of scientific research on the peculiarities of the economic and legal regulation of relations in the energy and other sectors of the economy was carried out, and it was established that there are currently no works on the period of martial law in the country. It has been decided that it is expedient for taxpayers-subjects of the energy industry to solve the issue of financing recovery measures by the state through the implementation of incentive taxation, by making changes to the Tax Code of Ukraine. The analysis was carried out: 1) the essence of the legal mechanism for the payment of VAT and excise tax by entities of the energy industry transformed during the martial law period; 2) drafts of the proposed changes regarding the exemption from taxation of certain transactions for: VAT, rent for special use of water; corporate income tax. It was concluded that the tax investment of measures to restore the energy infrastructure can be quite effective, provided that the Verkhovna Rada of Ukraine adopts the draft regulations with the mandatory addition of the norm that in case of violation of the requirements for the targeted use of the specified aid, the taxpayer the subject of the energy sector must increase the tax liability based on the results of the tax period to which such a violation falls, by the amount of tax that should have been paid without applying the corresponding tax preference, as well as pay fines and penalties in accordance with the provisions of the Tax Code of Ukraine.