ACCOUNTING AND TAXATION IN CONSTRUCTION: LIQUIDATION OF DAMAGED AND DESTROYED PROPERTY IN THE CONDITIONS OF MARITAL STATE

Introduction. Construction is considered the most material-intensive branch of production, which uses a large volume of various documentation, both legislative and tax, for record keeping. During the period of martial law, construction suffered significant losses, damage and destruction of buildings, structures, and property, needs investment for restoration, and faced problems, such as: import substitution and restructuring of logistics connections, energy crises; acute shortage of raw materials and building materials — glass, metal products, building mixtures, bricks, etc.; shortage of qualified construction personnel due to mobilization and emigration abroad; rising cost of construction; fade out; changes in the structure and volume of demand in the field of construction and real estate. That is why, during the period of martial law, there is a need to study changes in the legislative and regulatory regulation of accounting and taxation of construction, in particular, the liquidation of property damaged and destroyed by the war (buildings and structures) for the stabilization of the construction industry, the effective functioning of the national economic system and sustainable economic growth of Ukraine. Purpose. The purpose of the study is to reveal approaches to accounting and taxation in construction: liquidation of damaged and destroyed property during the period of martial law on the basis of legislative and regulatory changes. Materials and methods. The research materials are: 1) state-legal regulation of accounting and taxation in construction: liquidation of damaged and destroyed property during the period of martial law of the enterprise; 2) works of domestic and foreign authors who conduct their scientific and practical research in the field of accounting and tax accounting of construction, in particular liquidation of damaged and destroyed property of enterprises. In the process of carrying out the research, the following scientific methods were used: the method of analysis and synthesis to formulate both the topic and the goal of the research; the method of content analysis for the purpose of in-depth study of scientific and practical literature on the subject of research; a method of critical analysis for finding undisclosed or incompletely resolved problem aspects. The method of theoretical generalization and grouping for the study of the state of the construction industry and stabilization trends in the conditions of martial law. The method of formalization, analysis and synthesis for the implementation of changes in the legislative and regulatory regulation of compensation for the liquidation of damaged and destroyed property (buildings, structures). The method of systematic analysis with the aim of revealing the consequences of changes and innovations in tax and financial accounting of write-offs, liquidation of damaged and destroyed property (buildings, structures) in the conditions of martial law in Ukraine. The method of ascent from the abstract to the concrete is necessary to assess the effects of adopted legislative and other changes on the accounting and tax accounting of construction enterprises. Method of logical generalization of results for formulating conclusions.