OPTIMIZATION OF THE TAX SYSTEM IN CRISIS CONDITIONS

This article examines the issues and prospects of optimizing the tax system under crisis conditions. In the context of economic instability, global shocks, and declining business activity, the effectiveness of tax policy becomes a key factor in maintaining macroeconomic stability. The study analyzes modern approaches to tax system optimization, including reducing the tax burden, improving tax administration, enhancing digitalization, and increasing transparency. Special attention is given to the role of tax incentives and anti-crisis fiscal measures in supporting businesses and stimulating economic recovery. The research also highlights international experience and its applicability to developing economies. The findings suggest that a flexible, adaptive, and innovation-oriented tax system is essential for mitigating the negative impacts of crises and ensuring sustainable economic growth.