FINANCE. TAXES. CREDIT УДК 336.221.4 JEL: H20, H27, H29 1Institute for Economics and Forecasting of the NAS of Ukraine, Research ID : http://www.researcherid.com/rid/ INTERNATIONAL EXPERIENCE IN REFORMING THE INCOME TAXATION SYSTEM IN POST-PANDEMIC AND WAR PERIODS The international experience in reforming income taxation systems in war and post-war conditions is summarized, in particular, approaches to reforming income taxation systems in the USA, Sweden, Denmark, France and Great Britain are compared. Considered examples demonstrate that despite the low budget efficiency of wealth taxes in many countries of Europe and the world (they did not bring considerable budget revenues and at the same time required significant administrative costs), excess profits taxation has been widely practiced for a long time even after the end of the war, in particular, in the post-pandemic period and during the current energy crisis in the EU countries. Keywords:wealth tax; solidarity contribution on the excess profits; martial law; post-pandemic period.
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