TAX BENEFITS UNDER THE SPECIAL LEGAL REGIME |
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Author |
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In heading |
Law; | ||||
Signed print |
30.09.2025 | Issues number |
2025 - № 3 (62) | Page |
90-106 |
Type of articles |
Scientific article | Code UDK |
347.73:336.02 | ISSN print |
2411-5584 |
Abstract |
The article examines tax benefits as a legal institution, their concept, characteristics, types, and relationship with other legal categories. Particular attention is paid to scientific approaches to defining the essence of tax benefits in the works of Vyshymyrskyi, Krynytskyi, Kobylnik, Dmytryk, Tokarieva, Savinova, and Hubarieva. It has been established that tax benefits are of a dual nature: on the one hand, they act as a form of state aid and tax incentives; on the other hand, they represent an exception to the general taxation regime. Special focus is given to the so-called “wartime tax benefits” introduced during martial law, which are characterized by inconsistencies in legislative practice and violations of the principles of the rule of law, legal certainty, and stability of tax legislation. The research applies formal-legal, logical-legal, descriptive, comparative, structural, and functional methods. The conclusion emphasizes the prospects of studying tax benefits establishment and application during the post-war recovery of Ukraine’s economy. | ||||
Keywords |
taxpayers, principles of tax legislation, single tax, value added tax, taxation, tax system, fiscal incentives, legal regulation. | ||||
Reviewer |
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External reviewer |
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Article in PDF |
Visnik Ekonom teor_3 (62)_2025_Aksonov | ||||
Bibliography |
Aksonov, D. V. (2025). Podatkovi pilhy v umovakh osoblyvoho pravovoho periodu [Tax benefits under the special legal regime]. Ekonomichna teoriia ta pravo – Economic Theory and Law, 3(62), 90–106. DOI: https://doi.org/10.31359/2411- 5584-2025-62-3-90 [in Ukrainian]. | ||||
Code DOI |
https://doi.org/10.31359/2411-5584-2025-62-3-90 | ||||
This post is also available in: Ukrainian
18.06.2026
