THE NEED TO REFORM THE TAX SYSTEM OF UKRAINE AFTER THE WAR

Introduction. The article is devoted to the justification of the need and ways of reforming the tax system of Ukraine in the conditions of post-war recovery. The Russian-Ukrainian war has caused significant destruction of the country's economy, infrastructure, and social sphere, and is daily depleting the state budget with spending on armaments and defense of the country. A lot of budget funds are needed to restore the normal peaceful life of the country, and their receipt can be ensured by an effective tax system that is able to stimulate investments and increase budget revenues while reducing the tax burden on business and the population. The article compares the tax systems of Ukraine and certain economically developed countries, analyzes the amount of tax revenues. The authors proposed the concept of optimal reform of the tax system of Ukraine. The article contains recommendations for the government and business, which can be useful in the development of public policy in the tax sphere, as well as in the discussion of proposals for reducing public expenditures. Purpose. Based on the experience of foreign countries, taking into account the miscalculations made earlier in the taxation system, formulate the concept of reforming the tax system of Ukraine in the post-war period. Materials and methods. Research materials — works of domestic researchers in the field of taxation and information from the Ministry of Finance of Ukraine. The main methods of research: empirical, analytical, graphic, system and comparison, explanation, classification, analysis and processing of information, etc. Results. The article compares current taxes in Ukraine and some economically developed countries, analyzes the amount of tax revenues and the tax burden. As a result of the study, the concept of optimal reform of the domestic tax system, aimed at stimulating investments, post-war restoration of the country's economic and social development, was proposed. The justification of the probable measures that should be taken for its implementation and the analysis of the expected results of potential reforms are given. Discussion. The article contains recommendations for the government and business, which can be useful in the development of public policy in the tax sphere, as well as in the discussion of proposals for reducing public expenditures. Further scientific research on the implementation of a complex of reforms in Ukraine should be carried out taking into account changes in taxation.