TAX AND LEGAL INSURANCE OF ENERGY SECURITY IN UKRAINE: GENESIS OF RELATIONS BEFORE THE BEGINNING AND DURING THE PERIOD OF MARTIAL STATE

Abstract

Introduction. The article describes the tax and legal principles of the state policy of ensuring energy security in Ukraine. In particular, the genesis of the influence of the tax mechanism in force from 1991 until the beginning of the declaration of the legal regime of martial law (2022) and during its period of operation (up to this time) on the formation of the financial and economic condition, stability of producers and wholesale suppliers of electricity and energy security of the state is studied.

The purpose of the article is an attempt to characterize the tax and legal principles of the state provision of energy security in Ukraine in the historical aspect and the features of the formation of the financial and economic condition of producers of electricity in different periods, as well as to provide proposals for instruments of legal regulation of the size of the tax burden indicator on such producers and to determine the general priority areas of liberalization of the state tax policy regarding entities of the electricity market during the period of martial law in Ukraine.

Materials and methods. The materials of the study were the regulatory legal acts of Ukraine: the Tax Code of Ukraine, the laws of Ukraine “On the Taxation System”, “On Amendments to the Tax Code of Ukraine and Certain Laws of Ukraine on Tax Reform”, “On the Electricity Market”, “On Amendments to the Tax Code of Ukraine on the Features of Taxation during the Period of Martial Law”, the Energy Strategy of Ukraine for the Period Until 2050 and other legislative acts of Ukraine.

The methodological basis of the study is the following methods. Theoretical methods: analysis and synthesis, comparison and generalization of approaches to tax and legal mechanisms of stimulating influence on producers and wholesale suppliers of electricity as elements of ensuring energy security; abstraction and specification of structural components of the general taxation system of the specified subjects. Empirical methods: assessment and generalization of opportunities for improving domestic tax legislation regarding procedures for ensuring energy security during the period of the legal regime of martial law, and determination of prospects for post-war reconstruction and European integration.

Results. The peculiarity of the administrative and legal regulation of relations ensuring energy security is the fact of using the legal mechanism of taxation as a type of state financial support for entities producing and supplying electricity in our state. The pre-war historical fact of the possibility of directing funds in the amount of a special tax levy for the construction of new and reconstruction and modernization of existing electricity facilities is analyzed. It is generalized that the energy security of Ukraine is a set of measures to develop and coordinate with the main political entities of society a system of goals and ensure their achievement by state legislative and executive bodies using regulatory legal acts, as well as the implementation of measures to perform organizational, financial, control and supervisory and other functions to ensure such security by facilitating the activities of entities in the energy sector of the economy of Ukraine.

Prospects for further research are to further substantiate the directions of ensuring energy security in Ukraine through the application of methods of legal regulation of the tax burden on such producers and the determination of priority areas of liberalization of taxation of electricity market entities in Ukraine.