TAX CONTROL PROCEDURES DURING MARTIAL LAW

The main purpose of this article is to conduct a comprehensive analysis and assessment of the peculiarities and problems of tax control in Ukraine during the period of martial law. The article also examines the impact of military conflict on tax policy, increase of the tax burden and changes in tax legislation in emergency situations. Tax control as an integral part of tax administration is a prerequisite for an effective tax system, both from a practical and scientific point of view. Unstable business conditions, changes in tax legislation and the introduction of digital technologies have led to the need for a theoretical study and disclosure of the definition of «tax control». The article reveals the economic content of the definition of «tax control» 105 // International scientific journal «Internauka» // № 5 (160), 2024 // Jurisprudence // in the context of expanding information flows. To study the content of tax control in Ukraine, the author analyzes the existing approaches to the definition of tax control and its justification as a special type of state financial control, identifies the stages of its formation and reveals the process of organizing its implementation. Ukraine, like many other countries, has always placed taxation at the center of its financial system. Taxation, being a vital source of financing for the state, faces new challenges and complex tasks under martial law. Tax control in wartime is a key tool for financing defense, security and vital needs of the population. The martial law imposes certain restrictions and peculiarities on the tax system, which requires careful analysis and development of strategies to ensure the financial stability of the state in emergency situations. The article highlights the strategies and tools used by the authorities to ensure financial stability in the context of military conflict, as well as to meet the needs of society and protect the country.