The article explores tax law military matrix of Ukraine. It is substantiated that this is a method of fulfilment by the taxpayer of his tax obligation to the state, determined in a legitimate manner by the state, which proceeds from the attributive presence of the following components: the state-dependent legal structure of the tax; dependent of the taxpayer, its element – the object of taxation, and independent of both of them, the taxpayer’s functional ability to fulfill his tax obligation to the state under martial law. It is the latter component of the military matrix of tax law that fundamentally differs from its civilian matrix. The main structures of this matrix were: 1) expansion of the degree of freedom of the state in the field of tax law and 2) liberalization of tax law for taxpayers.

The first of these two factors manifested itself in two ways. For the Parliament of Ukraine, a number of procedural and procedural legal norms of the Budget and Tax Codes of Ukraine were suspended for the period of martial law, which made its activities in the relevant area more dynamic compared to peacetime and enabled a radical acceleration of the processes of development and adoption of tax legislation. Executive authorities, most of all the Government of Ukraine, on the contrary, in the field of accumulation of tax revenues were endowed with additional powers and competencies. This, however, did not change the legal nature of tax revenues and the principles of their functioning, although it significantly transformed them.

 Developing and implementing a policy of liberalizing the tax law of Ukraine under martial law, the Ukrainian state, relying on its principle of justice, has chosen the tactic of diversifying approaches to various objects of taxation, granting a preferential tax regime to the objects that have been most affected by the destructive influence of Russian aggression, as well as comprehensive support of taxpayers. This was due to both the most urgent security needs of the national state and society, and a sharp reduction in the solvency of the majority of Ukrainian taxpayers.

The purpose of the article is to analyze the quintessence of the military tax law matrix of Ukraine. This goal is specified in its following tasks: 1) to briefly reveal the reasons that led to the necessity and emergence of the military tax law matrix of Ukraine; 2) to analyze such fundamental paradigmatic manifestations of this matrix as: a) expansion of the degree of freedom of the state in the field of accumulation of tax revenues and b) liberalization of tax law for taxpayers.

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