Реформування податкової системи України
Reforming the Ukraine’s tax system

Summary/Abstract: The aim of this paper is to analyse the tax reforming in Ukraine, specifically during the martial law in operation there, requiring a rapid and comprehensive response from the state authorities. The foundations are presented of the legal theories of how the tax system of Ukraine has been developing as well as the state’s authorities’ actions taken under martial law. The main objectives are outlined as a future tax reform which would expectedly create a new institutional environment for taxation as well as enhance the fiscal efficiency of taxation, the significance of taxation impact, etc. Decisive steps are described in the field of tax-system reforms, including those taken to reduce the rates of the most important taxes as well as simplify the rules of operation of the tax administration as regulated by Ukraine’s Tax Code. This in turn is expected to create an opportunity for promoting entrepreneurship and raising employment levels – with a view to stabilising the economy and the country’s financial development. Changes to taxation must be well-balanced and implemented according to a preconceived plan. The paper discusses current legal theories as well as available statistical data indicating the need for the tax system to be reformed.

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