“Pravova derzhava”. Issue 36 (2025), pages 451–458.

DOI: 10.33663/0869-2491-2025-36-451-458

Isaieva Natalia
Legal principles of ensuring the development of the tax sphere in ukraine under martial law and the post-war period

Ensuring the filling of the revenue part of thestate and local budgets by increasing tax revenues inthe war and post-war period is an urgent need for thestate. Moreover, the relevant economic models andcalculations, which are substantiated by economists, must be embodied in the appropriate legal form, clearlegal norms and have detailed implementationmechanisms enshrined in the legislation. Even inextremely difficult conditions of martial law, thelegislation of Ukraine must ensure, in addition to theunconditional fulfillment by taxpayers of their dutiesin the tax sphere, also the unconditional possibility ofexercising their rights.
Ensuring the sustainable functioning of the taxsphere requires improving the legal basis aimed atincreasing efficiency, developing proposals forimproving the legislation regulating the sphere of taxrelations.
Today, the tax policy of Ukraine is determined bythe National Revenue Strategy until 2030.
At the same time, tax policy must be implementedin conjunction with the relevant legal policy of thestate in general and in the tax sphere in particular.
The legal policy of Ukraine in the field of taxationis an important part of its legal policy in general. Itsimplementation in the legislation of Ukraine duringthe war requires rapid amendments to the currentlegislation in accordance with ensuring the urgentneeds of the state in forming the revenue part of thestate budget in the event of the need for priorityfinancing of the defense sector.
At the same time, the law enforcement activities ofstate bodies and, in particular, tax authorities must inturn ensure the proper implementation of tax policy.
The article analyzes the issues of implementing theRevenue Strategy until 2030 and proposes relevantamendments to the tax legislation of Ukraine in orderto ensure its implementation.
Key words: tax legislation, tax policy, legal policy, tax benefits, State Tax Service of Ukraine, taxpayerrights, taxation in martial law.

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