Оподаткування багатства в Україні: тест на солідарність

Abstract

The COVID-19 pandemic has become a challenge for societies, economies and the public finance system of all the countries of the world without exception. At the same time, it is a test for public administration bodies and their ability to cope with the crisis. A significant number of people on all continents have been significantly affected by the spread of the disease, which has turned into not only a threat to their lives and harm to health, but also in many cases the loss of jobs and a drop in income, the growth of poverty and the continued deepening of inequality between and within people countries by income, property, opportunities, access to public services, and most importantly, the vaccination process. The pandemic has also become a real test for the domestic economy, society and government. In this special period, when it is not known what consequences the pandemic will have on the lives of people and the fate of countries, governments, state institutions have become the centers of public attention and hope, because the future of the state depends without exaggeration on their decisions and actions, since the "political scars" of the pandemic can have tragic consequences for the statehood of many countries of the world. The latest studies show us that weak states require much more time to implement anti-epidemiological measures, not only of an economic, social, but also, most importantly, medical nature. In this regard, civil society has questioned the ability to act and respond adequately to the challenges of the present day of such states and governments. The most tragic thing is that such disappointment and disbelief in the actions of state institutions and political leaders are experienced by young people of the "most vulnerable (emotionally - author's) age" (18-25 years old), because they are the innovative core of society, they are the guarantee of a stable existence of the country in the future.