The System of Taxation of Grants in Ukraine During Martial Law

An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.