Year: 2025
Type: article
Abstract: In the conditions of martial law, the task of improving the quality of state tax management has become urgent. The aim of the research is to reveal the principles of state tax management and substantiate the directions for its improvement. The hypothesis is put forward that the soundness of state tax management determines the countryʼs ability not only to minimize fiscal risks but also the budgetary security of the state as a whole. In the research special and general scientific methods were used, such as problem-search, complex analysis and generalization, scientific abstraction, economic and statistical. An assessment of the state tax management of Ukraine under martial law was carried out and the directions of its improvement were substantiated. The main directions of development of the state tax management of Ukraine include increasing the flexibility and adaptability of the tax tools to social and economic processes; synergy of tax instruments in the context of ensuring budget sustainability and reducing fiscal risks; strengthening the coordination of tax policy with other components of financial policy; development of tax instruments
Source: SCIENTIA FRUCTUOSA
Author: Valentyna MAKOHON
Institution: State University of Trade and Economics
Language: English
Topic: Economic Issues in Ukraine
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4411212403