| Issue: | 2024 №3 (87) |
| Section: | Finances, accounting and taxation |
| UDK: | 657.01 |
| DOI: | https://doi.org/10.33271/ebdut/87.081 |
| Article language: | Ukrainian |
| Pages: | 81-88 |
| Title: | Features of taxation and banking transactions regdulation in foreign economic activities under martial law |
| Authors: | Chik M. Yu., Lviv University of Trade and Economics,
Boyko R. V., Lviv University of Trade and Economics |
| Annotation: | Methods. During the research, the authors of the article used the following methods of scientific research. Analysis and synthesis – in the research of the provisions of normative legal acts of Ukraine, which determine the basic principles of conducting foreign economic activities of economic entities. Systematic approach – when identifying factors that influence the implementation of foreign economic activity by Ukrainian enterprises. General and specific – in the process of identifying the specifics of accounting and taxation of operations carried out in the field of foreign economic activities of enterprises under martial law. Results. The article examines the specifics of taxation of foreign economic activity in the economic space. It has been demonstrated that the correct organization of the taxation system in the country is a necessary condition for its effective implementation, especially during martial law. The normative legal acts of Ukraine, which determine the basic principles of conducting foreign economic activity, have been analyzed. There have been analyzed main actions of the National Bank of Ukraine, which were implemented in order to regulate the practice of mass withdrawal of cash from the banking system under martial law conditions, as well as the implementation of speculative operations through the purchase of foreign currency abroad at a rate that is significantly different from the currency rate in the country. The system of factors influencing the foreign economic activities of enterprises is singled out which are related to the specifics of the martial law in Ukraine. These include security risks, sales problems of the bulk of goods and services, logistics complications, power outages, shortage of qualified labor resources on the domestic labor market. It has been demonstrated that these factors significantly strengthen the regulatory function of the state. Novelty. The macroeconomic effect of the war shock is described, which affects the economic system and leads to the strengthening of banking regulation, the actual level of which significantly exceeds the fundamentally determined one. This complicates the process of currency regulation and taxation in Ukraine. Practical value. The results of the research can be useful for Ukrainian enterprises that carry out foreign economic activity and seek to increase its effectiveness under the influence of negative factors associated with martial law. |
| Keywords: | Foreign economic activities, Taxation, Banking regulation, Legislation, Banking regulation, Exchange rate, National Bank of Ukraine, Speculative operations, Martial law, Economic space |
| File of the article: | EV20243_081-088.pdf |
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