The article deals with the current problems, development and public relations in the field of taxation of Ukraine in connection with the spread of COVID-19. The research input focuses on the analysis of the main problems of the current tax system in Ukraine. The issues of particular changes in the tax legal regime of Ukraine, which are related to the implementation of the fiscal (fiscal) and monetary (monetary) policies in the context of quarantine measures, are investigated. As a result of the scientific search, the main ways of reducing the tax burden and the conditions of quarantine measures have been identified. The basic changes in the payment for the land, the real estate tax in payment of a uniform tax for physical persons of businessmen and preferences on payment of the PIT are determined. The main changes in charity taxation and in the “Voluntary” approach to the abolition (reduction) of rent are also mentioned. A set of measures proposed to solve problems of documentary and factual inspections is considered. Ways to obtain credit breaks and partial unemployment assistance have been developed as a necessary component of the COVID-19 tax regime.
1.Spassky A. Category “legal regime”: approaches to interpretation. Law of Ukraine. 2008. № 4. P.27-30.2. Skakun OF Theory of Acts and Law (encyclopedic course): a textbook. H.: Espada, 2006. 776 p.3.Sarana SV The concept of equal treatment in tax policy. The reconstructed tax systems of Ukraine have been distributed according to European standards: Publication VII International Scientific and Practical Conference, December 22, 2015. Irpin: Publisher of the National University of the STS of Ukraine, 2015. P. 157-160.4. Law of Ukraine “On Changes in the Code of Practice of Ukraine and other laws of Ukraine, which comply with the planned taxes for the performed period, are decided on accidental occurrence and spread of coronavirus diseases (COVID-19)” URL: https: //zakon.rada. gov .ua / laws / show / 533-20.5. Law of Ukraine “On Changes in the Achievement of Legislative Acts of Ukraine, which Support Broad Economic and Economic Guarantees Using Coronary Crowns (COVID-19)” https://zakon.rada.gov.ua/laws/show / 540-IX.6. By the level of the Code of Ukraine dated 27.12.2010 № 2755-VI. Version of the Council of Ukraine. 2011. № 13–14, № 15–16, Art. 56.7. State Tax Service of Ukraine / News. URL: https://tax.gov.ua/new-pro-data--news-/416914.html.8. Ukrinform / Economics URL: https://www.ukrinform.ua/ rubric-economy/3000269-karantinna-pidtrimka-fopiv-efektivna-ci-ak-mertvomu-priparka.html