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Relevant Issues of the Taxation System in the Context of Martial Law: Challenges and Prospects
Tymoshenko O. V., Kotsiubivska K. I.

Tymoshenko, Olena V., and Kotsiubivska, Kateryna I. (2025) “Relevant Issues of the Taxation System in the Context of Martial Law: Challenges and Prospects.” Business Inform 2:748–748.
https://doi.org/10.32983/2222-4459-2025-2-748-748

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
Downloads/views: 0

UDC 351.822

Abstract:
The article is devoted to pressing issues of taxation under martial law in Ukraine, particularly the analysis of changes in tax policy, their impact on the economic stability of the State, and the adaptation of the fiscal system to new challenges caused by military actions. The authors emphasize the need to actuate the role of taxes from the perspective of fiscal significance as the primary internal source of budget revenue and outline the regulatory function of taxes in establishing «equal rules» of taxation for economic entities in Ukraine, which will contribute to the de-shadowing of business as a whole. Special attention is given to the role of international support in restoring economic activity. The authors analyze the structure of budget revenue formation and draw conclusions about the growing dependence of the economy on external financial inflows during the crisis period. Thus, in the pre-war period of 2020–2021, tax revenues constituted the main portion of the budget income: 82.57% in 2020 and 87.47% in 2021, which is typical for the socioeconomic systems of developing countries; however, in 2022, their share decreased to 61.16%, while the share of financial assistance from foreign countries and international organizations increased to nearly 22%. The authors assessed key aspects of the reform of the taxation system under martial law, particularly changes in the simplified taxation system and the increase in tax rates. Positive tendencies in the direction of optimizing tax policy are noted, but no less attention is drawn to the ambiguity of this policy and potential risks of its implementation. The article analyzes the reasons for such changes, their impact on the economic stability of the country, and the prospects for financial policy under martial law. The article emphasizes the importance of adopting the Law of Ukraine «On Amendments to the Tax Code of Ukraine Regarding the Features of Tax Administration During Martial Law for Taxpayers with a High Level of Voluntary Compliance with Tax Legislation» and proposes directions for reforming the taxation system in the context of enhancing the level of tax culture, specifically a detailed categorization of taxpayers based on their compliance with tax legislation and the implementation of appropriate measures for each group. It is underscored that the reform of the taxation system in Ukraine must be systematic, completely rejecting the practice of fragmented and «symptomatic treatment», which will contribute to the post-war recovery of Ukraine’s economic system.

Keywords: taxation system, defense financing, «white business club,» tax culture, martial law, reform.

Fig.: 2. Tabl.: 2. Bibl.: 16.

Tymoshenko Olena V. – Doctor of Sciences (Economics), Professor, Founder, Educational platform «4People» (Kyiv, Ukraine)
Email: [email protected]
Kotsiubivska Kateryna I. – Candidate of Sciences (Engineering), Associate Professor, Employee, Project Office, Ministry of Social Policy of Ukraine (8/10 Esplanadna Str., Kyiv, 01601, Ukraine)
Email: [email protected]

List of references in article

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