Directions of the reform of the tax system of ukraine under the conditions of marital state with the purpose of securing economic development of the country

The article substantiates the need to reform the tax system of Ukraine during martial law in order to ensure economic development; the reasons for which the country's GDP decreases and the collection of direct and indirect taxes during wartime are reduced are analyzed. Negative trends of social and economic development of Ukraine in 2022 have been revealed; it is proven that there is a reduction in household consumer demand in 2022. A conclusion was made about the need for budgetary financing of the country's economic development during martial law. The need to strengthen the fiscal function of taxes in order to increase revenues to the state budget, primarily due to VAT and excise tax, which have the greatest tax efficiency, has been proven. It has been proven that not international infusions, but only revenues from national sources allow to ensure the economic growth of the national economy. It is proposed to increase the VAT rate by 1.5%, a new approach to excise tax taxation, a progressive tax scale for wealthy Ukrainians, an adjustment of the capital gains tax and the introduction of a tax on freelancers' income with appropriate rates have been proposed. In order to increase the role and status of direct taxes, it is proposed to compare taxable income not with the minimum, but with the average monthly salary.