DOI: https://doi.org/10.33994/kndise.2022.67.60

I. Syvova

The article is devoted to the study of the issue of determining the amount of payment by legal entities to the budget of the single tax and value added tax during martial law in Ukraine.

The purpose of the article is to determine the approaches to conducting expert economic research, in solving problems related to the calculation of a single tax and value added tax.

Payment of the single tax and value added tax during martial law in Ukraine, provided by the Law of Ukraine “On Amendments to the Tax Code of Ukraine and Other Legislative Acts of Ukraine regarding the Validity of Norms for the Period of Martial Law” as of March 15, 2022, No. 2120-IX.

The purpose of expert economic research in solving problems of charging a single tax and value added tax during martial law in Ukraine, is a documentary and regulatory solution to the problem of charging payments to the budget.

Key words: martial law, single tax, value added tax, tax credit