Modern Trends in Tax Regulation Within the System of the Financial Policy of Ukraine
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Дата
2026-03-30
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Видавець
Baltic Journal of Economic Studies, Volume 12 Number 1. Riga, Latvia : “Baltija Publishing”, 2026, 446 pages.
Анотація
The purpose of the article is twofold: firstly, to investigate the modern trends of tax regulation in Ukraine under the conditions of martial law and economic instability; and secondly, to identify the main directions for improving tax policy in the context of implementing the National Revenue Strategy for 2024–2030. Methodology. The study employs a systemic and comprehensive approach, utilising analytical, comparative, historical, statistical, and graphical methods, thereby facilitating a nuanced evaluation of Ukraine's tax system during the 2022–2024 period. The information base comprises legislative and regulatory acts, official statistics from the State Tax Service and the Ministry of Finance of Ukraine, and analytical reports from international financial organisations. Results. The findings of the research indicate that under the provisions of martial law, Ukraine's tax system has been endowed with new functions pertaining to the mobilisation of financial resources for defence and the maintenance of economic resilience. The prevailing trends encompass the implementation of wartime tax benefits, the digitalisation of tax administration, the gradual restoration of pre-war tax conditions, and the intensification of efforts to combat the shadow economy. Practical implications. The findings of this study can be applied to improve Ukraine's tax policy, develop recommendations for harmonising tax legislation with European standards, and enhance the efficiency of financial regulation during the post-war recovery period. Value / Originality. The scientific novelty of this study lies in the systematisation of modern approaches to tax regulation under crisis conditions and the identification of priority areas for its development in accordance with the European integration course of state financial pol
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Бібліографічний опис
FedoryshynаL., & Aleskerova, Y. (2026). MODERN TRENDS IN TAX REGULATION WITHIN THE SYSTEM OF THE FINANCIAL POLICY OF UKRAINE. Baltic Journal of Economic Studies, 12(1), 297-307. https://doi.org/10.30525/2256-0742/2026-12-1-297-307