It has been established that ensuring fiscal transparency is a requirement of international and national legislation and also creates competitive advantages for business entities. It has been proven that in the de-shadowing system it acts as the main filter that begins to show violations, stimulates voluntary tax payment and creates conditions for all market participants. It is shown that Ukraine is implementing a number of fiscal transparency tools: the Spending.gov.ua portal for tracking budget transactions; the ProZorro public procurement system; regular publication of budget execution reports; integration of EU requirements for financial transparency. It has been determined that under martial law, VAT administration in Ukraine balances between the fiscal interests of the state and the need to support business, and the main goals are: ensuring budget revenues, preventing abuse, and providing justified exemptions. The features and changes in VAT administration under martial law in Ukraine are summarized: business support; preservation of budget revenues; adaptation to new business conditions; introduction of temporary benefits and exemptions; simplification of administration for small businesses; problems with automatic budget VAT reimbursement; implementation of fiscal control based on temporary relaxation of risk criteria; blocking of tax invoices on grounds of fictitiousness; introduction of permission to submit VAT declarations with a delay without the application of fines; permission to pay taxes after the situation stabilizes in certain regions. It is shown that while maintaining the export of goods by an entity taxed at a zero VAT rate, reimbursement was delayed or partially implemented due to budget deficits. Problems and challenges included: loss or damage to primary documents, moving the business to safe territories, which required re-registration, changes in bank details, etc. The main ways of increasing fiscal transparency based on organizational and methodological support for accounting, control, and analysis are substantiated, which include: budget publicity; e-governance; improvement of financial reporting in the public sector based on international standards and information disclosure; anti-corruption mechanisms; fiscal decentralization; education and awareness of citizens.
Косова et al. (Wed,) studied this question.