THE IMPACT OF MARTIAL LAW ON THE TAXATION OF EXPORTS AND IMPORTS OF GOODS

Introduction. In the context of a full-scale military invasion of Ukraine, all socio-economic spheres of activity in the national space have undergone a significant transformation. In particular, this applies to the taxation paradigm. Exportimport operations, which are an integral part of foreign economic activity, were completely reoriented to the European market with the beginning of the war. The study analyzes the main changes in the process of tax management in the concept of implementation of foreign economic operations between economic entities of Ukraine and partner countries. The purpose of the article is to study the vectoriality of the practical impact of the war on the taxation of imports and exports of goods. Materials and methods. In the process of achieving the research objectives, a number of general scientific research methods were used, in particular, methods of analysis, synthesis, abstraction, induction and deduction, and comparison. In particular, the methods of analysis and synthesis were used to identify the main factors shaping the essence of the dynamics of export and import taxation in the concept of the impact of martial law. The inductive method was applied in the process of forming the prognostic directions of development of the studied process. The deductive method was used in the process of identifying the prospective vector of transformation of the system of taxation of foreign trade processes during the period of post-war recovery of Ukraine. The method of abstraction was used to highlight theoretical generalizations, identify the main categories and concepts, and to draw conclusions. Comparison is used to identify specific features of the impact of martial law on the taxation of exports and imports of goods, compared to traditional approaches. The research was carried out on the basis of the principles of complexity and systematicity of scientific research, which made it possible to analyze the object of study as an integral system with a number of interconnections and interdependencies. Results. The specifics of managerial innovations in the concept of implementation of import-export operations with regard to market entities are highlighted. The innovative tax incentives introduced by the international community for the import of Ukrainian services and goods after the outbreak of war are systematized. The author analyzes the prospects for post-war regeneration of Ukraine, which were presented at the International Conference on the Reconstruction of Ukraine in Lugano (Switzerland), including those that will potentially be implemented through reforming the state tax mechanisms. The necessity of intensification of preferential instruments for basic Ukrainian export goods is proved. The consequences of the gradual changes approved to the Tax Code of Ukraine regarding the taxation of export-import operations since the beginning of the war are investigated. The limits and main directions of the impact of the measures taken on the economy of the State in wartime are highlighted. Discussion. The author proves the necessity of further reforming the system of taxation of foreign economic activity in Ukraine. At present, the legal environment in the field of taxation of foreign trade operations is in a state of constant dynamics due to new challenges to its functioning, and therefore there is a priority need to monitor these dynamics for the effective operation of business in Ukraine in times of war.