<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2528-7907</journal-id>
<journal-title><![CDATA[Revista San Gregorio]]></journal-title>
<abbrev-journal-title><![CDATA[Revista San Gregorio]]></abbrev-journal-title>
<issn>2528-7907</issn>
<publisher>
<publisher-name><![CDATA[Universidad San Gregorio de Portoviejo ]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2528-79072023000100241</article-id>
<article-id pub-id-type="doi">10.36097/rsan.v0i53.2262</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Adaptation of tax legislation to wartime conditions]]></article-title>
<article-title xml:lang="en"><![CDATA[Adaptación de la legislación fiscal a las condiciones de Guerra]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Latkovskyi]]></surname>
<given-names><![CDATA[Pavlo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Panfilov]]></surname>
<given-names><![CDATA[Oleh]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Huhlei]]></surname>
<given-names><![CDATA[Vitalii]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,National University "Odesa Law Academy",  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,National University "Odesa Law Academy  ]]></institution>
<addr-line><![CDATA[Odesa ]]></addr-line>
<country>Ukraine</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,huhley.v@ukr.net  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>05</month>
<year>2023</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>05</month>
<year>2023</year>
</pub-date>
<volume>1</volume>
<numero>53</numero>
<fpage>241</fpage>
<lpage>259</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2528-79072023000100241&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2528-79072023000100241&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2528-79072023000100241&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Tras la adopción de Ucrania como candidato a miembro de la UE, existe una necesidad lógica de estudiar formas efectivas de unificar la legislación fiscal actual de Ucrania siguiendo la legislación de los países de la UE. El objetivo general de este trabajo fue definir e integrar estos cambios en la legislación de Ucrania sobre la base del análisis de la experiencia de países extranjeros. Este estudio descriptivo y analítico se realizó analizando marcos legislativos y datos históricos. Se utilizaron métodos dialécticos, normativo-dogmático, lógico-semántico y lógico-formal. El artículo analiza la experiencia internacional de cambios tributarios en países donde se introdujo la ley marcial en diferentes períodos. Se describen los cambios que ha sufrido la legislación fiscal de Ucrania para los negocios bajo la influencia de la agresión militar de la Federación Rusa. Se analizan los cambios fundamentales en el sistema fiscal de Ucrania como resultado de la implementación de la reforma fiscal, que ya está teniendo lugar en la actualidad, a saber, cambios en impuestos como el IVA, el impuesto sobre la renta personal, un impuesto único, impuestos especiales, así como como el procedimiento de tributación de la administración tributaria militar. Se analizan los cambios actuales y futuros en el sistema fiscal de Ucrania en el marco de la reforma fiscal introducida desde el comienzo de la guerra en Ucrania. Se estudió la experiencia internacional de reformas tributarias en países donde se introdujo la ley marcial. En consecuencia, se proponen cambios constructivos en el ámbito tributario, que incidirán positivamente en la formación del presupuesto del país.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract After the adoption of Ukraine as a candidate for EU membership, there is a logical need to study effective ways of unifying the current tax legislation of Ukraine following the legislation of the EU countries. The general scope of this work was to define and integrate these changes into the legislation of Ukraine based on the analysis of the experience of foreign countries. This descriptive and analytical study was conducted by analysing legislative frameworks and historical data. Dialectical, normative-dogmatic, logical-semantic and formal-logical methods were used. The article analyses the international experience of tax changes in countries where martial law was introduced for different periods. It is considered what changes the tax legislation of Ukraine has undergone for business under the influence of the military aggression of the Russian Federation. The fundamental changes in the tax system of Ukraine as a result of the implementation of the tax reform, which is already taking place today, are considered, namely changes to such taxes as VAT, personal income tax, a single tax, excise, as well as the procedure for taxation of the military tax administration. Current and future changes to the tax system of Ukraine within the framework of the tax reform introduced since the beginning of the war in Ukraine are analysed. The international experience of tax reforms in countries where martial law was introduced was studied. As a result, constructive changes in the tax sphere are proposed, which will positively affect the formation of the country's budget.]]></p></abstract>
<kwd-group>
<kwd lng="en"><![CDATA[martial law]]></kwd>
<kwd lng="en"><![CDATA[state budget]]></kwd>
<kwd lng="en"><![CDATA[tax legislation]]></kwd>
<kwd lng="en"><![CDATA[tax revenues]]></kwd>
<kwd lng="es"><![CDATA[ingresos tributaries]]></kwd>
<kwd lng="es"><![CDATA[legislación tributaria]]></kwd>
<kwd lng="es"><![CDATA[ley marcial]]></kwd>
<kwd lng="es"><![CDATA[presupuesto estatal]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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