Personal income tax transformation: arguments, public response, implementation and digitization under martial law

Abstract

In the context of modern challenges, which are the military conflict and the active digitization of the economy, this scientific article offers an analysis of the impact of the progressive system of income tax on individuals on social aspects. The study is aimed at studying the role of reforming the personal income tax system in the context of modern challenges and aims to consider aspects related to the military conflict and the transition to the digital economy.

The scientific novelty of the article consists in a comprehensive study of the relationship between the taxation system and social aspects in the conditions of martial law and digitalization. The analysis highlights new aspects of the use of digital technologies in the optimization of the tax system. Applied research methods include analysis of legislation, empirical observations, comparative analysis of social reactions, as well as technical and organizational aspects of practical implementation of changes in the order of tax payment.

Theoretical and practical results include arguments for changing the personal income tax rate in the conditions of martial law, consideration of social aspects and public reaction, analysis of the practical implementation of changes, and determination of the role of reforming the personal income tax payment system in the context of digitalization of the economy. The article examines the arguments for changing the personal income tax rate in the conditions of martial law, considers social aspects and public reaction to the change in the tax payment system, analyzes the practical implementation of changes to the current legislation on the payment of personal income tax, substantiates the role of reforming the personal income tax payment system in the context of digitalization of the economy and increasing tax awareness.

The conclusions of the article emphasize the importance of considering the social aspects of taxation in the context of modern challenges. Reforming the personal income tax payment system in the context of digitalization allows increasing the efficiency and transparency of the tax system, as well as convenience for citizens and businesses. Special emphasis is placed on digital access to tax services and increasing tax awareness through the implementation of educational initiatives. In general, this article makes a significant contribution to the study of social aspects of taxation in the conditions of military conflict and digitalization of the economy, and also contributes to the development of tax policy strategies in the conditions of modern transformations.