Transitional (mixed) concept of the military paradigm of Ukrainian tax law

The article is the first in the science of tax law of Ukraine to specifically study the transitional (mixed) concept of the military paradigm of tax law of Ukraine. The analysis focuses on: 1) clarification of the quintessence of this concept and the meaning of its legislative core; 2) comprehension of the course and results of implementation of the transitional (mixed) concept of the military paradigm of tax law of Ukraine. The author's most concise research of the above issue resulted in the following conclusions: the transitional (mixed) concept of the military paradigm of tax law appeared as a dialectical negation of the liberal concept of this paradigm. It was introduced by the legislator in mid-2023 and remained the semantic epicenter of the state's tax policy until the end of 2024. The system-forming goal of this concept was to return the fiscal function of taxation to its key component and to ensure a significant increase in the share and volume of tax revenues in public funds, mainly the State Budget of Ukraine, as this was required by Ukraine's key security challenges. The legislative core of the transitional (mixed) concept of the military taxation paradigm, which most concentratedly embodies the priority of its principles of fiscal orientation and sufficiency, is systematically represented by the provisions of Laws of Ukraine No. 3173-IX of June 29, 2023, and No. 3219-IX of June 30, 2023. At the same time, these provisions also embodied entire fragments of the conceptual approaches of the previous (liberal) concept of the military paradigm of tax law, which gave us grounds to define the quintessence of its subsequent concept as a transitional (mixed) one. This eclecticism of the aforementioned legislative core turned out to be one of the most important implicit factors that prevented this taxation concept from achieving its goals. Another such factor was mainly the activity of the national legislator to implement the transitional (mixed) concept of the military paradigm of tax law. As the analysis of the legislative acts adopted by it shows, the national legislator made great efforts to implement this concept and achieve its goals, but they were not systematic and did not always pursue the goal of comprehensive strengthening of the fiscal component of the tax law of Ukraine, were not fully aimed at achieving the fiscal sufficiency of the State Budget of Ukraine. The transitional (mixed) model of the martial law paradigm of tax law did not achieve its main goal - to transform the tax law of Ukraine into an effective source of fiscal security of Ukraine under martial law.