FEATURES OF BUDGETARY AND TAX REGULATION WHEN PAYING PERSONAL INCOME TAX IN THE CONDITIONS OF MARITAL STATE

Abstract

The features of complex budget and tax regulation in the payment of personal income tax under martial law are examined in the article. The analysis is carried out through detailing in this context the nature of the tax obligation and its components, tax features, the ratio of types of budgets as components of the budget system of Ukraine. The definition of the concept of "tax" is provided, the features of this payment, which are divided into two groups, are considered. The question of when the tax is paid and when the tax obligation is fulfilled is also revealed. The article focuses on the reasons and consequences of the latest changes to the budget legislation, which represent the limit of application of the norms of the Budget Code of Ukraine and the Tax Code of Ukraine. Problematic aspects regarding the radical change in the sources of formation of local budgets at the expense of personal income tax and the transfer of funds from its payment by special subjects (military employees, policemen, etc.) are presented. Some attention is paid to the peculiarities of the use of funds accumulated in this way in the state budget of Ukraine. These include: exclusivity (limited period of validity) and special nature of use. As a conclusion, attention is focused on the socially significant consequences of the changes made to the tax and budget regulation regarding the funds from the payment of the tax on the income of individuals, which are paid by military personnel of military units located on the territory of the relevant territorial communities and changed the direction of receipt. This determines the fundamental importance of the accumulation of funds, first of all, at the state level in order to ensure the financial capacity of the state of Ukraine to resist the existing military aggression.