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Dmytryk, O. .
    Devising ways to improve the financial and tax mechanisms for overcoming the socio-economic crisis caused by martial law [Текст] / O. Dmytryk, O. Sereda, K. Tokarieva, M. Damirchyiev, I. Zinovatna // Eastern-European Journal of Enterprise Technologies. - 2022. - Vol. 6, Iss. 13 (120). - P. 20-28. - References : p. 27-28
   Перевод заглавия: Формування напрямків удосконалення фінансово-податкових механізмів подолання соціально-економічної кризи, в умовах воєнного стану

УДК	347.73:338.2]:349.3

РУБ DOI: 10.15587/1729-4061.2022.268376

Аннотация: The object of this study is the process of improving financial and tax mechanisms to overcome the socio-economic crisis caused by martial law in Ukraine in the context of digital transformation. During the study, the problem of non-compliance of the existing financial and tax mechanisms with the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law was solved. The key elements of financial and tax mechanisms that should be primarily revised in order to overcome the socio-economic crisis have been clarified. The shortcomings of the functioning of financial and tax mechanisms for overcoming the socio-economic crisis are highlighted. The results of a survey of experts on the proposed factors influencing the effectiveness of such mechanisms were analyzed using the Kendall’s concordance coefficient. The most significant factors that formed the basis for the developed directions for improving the financial and tax mechanisms for overcoming the socio-economic crisis have been established. The peculiarities and distinctive features of the results obtained are unanimous consideration of the requirements of digital transformation and the peculiarities of the functioning of the financial sphere under martial law. The financial and tax mechanisms improved on the basis of digital technology are based on the declared principles of G20 digital financial inclusion. The most significant factors of influence were the infrastructure of financial and tax mechanisms; legal and regulatory framework for digitalization; combating digital fraud; adaptation of foreign experience in the use of digital technologies to the national environment. The results can be used in the practical activities of the financial authorities of Ukraine in order to overcome the socio-economic crisis under martial law.

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