Transformation of Personal Tax Management in Ukraine in War Conditions

Purpose. The study is devoted to an in-depth analysis of the transformation of personal tax management in Ukraine under the influence of wartime conditions. Methodology. The following methods of scientific knowledge were used in the work: the method of analysis and synthesis - to study the essence of personal tax management; comparison - to compare its features in peacetime and wartime periods; induction and deduction - to formulate general conclusions based on individual observations; a systematic approach - to develop comprehensive strategies for personal tax management in wartime conditions; and a graphical method - to visualize the results obtained. Results. As a result of the study, the modern content of personal tax management was substantiated, its key trends in wartime conditions in Ukraine were identified, a comparative analysis of the features of personal tax management in peacetime and wartime periods was conducted, and specific strategies were developed aimed at ensuring the financial security of taxpayers and supporting the national economy in crisis conditions. Scientific novelty. The scientific novelty of the study lies in the development of the author's interpretation of the concept of “personal tax management”, which is characterized by its complexity and integration approach. Unlike existing approaches that focus mainly on compliance with tax legislation or optimization of the tax burden, the proposed definition considers personal tax management as a systemic process of planning, organizing, controlling and optimizing tax obligations of an individual. Practical significance. The practical significance of the study lies in the fact that its results can be used by individuals to improve the efficiency of managing their own tax obligations in wartime conditions. The developed personal tax management strategies will contribute to ensuring the financial security of payers, optimizing tax payments, minimizing risks and maintaining economic stability in Ukraine