“Pravova derzhava”. Issue 37 (2026), pages 487–495.
DOI: 10.33663/0869-2491-2026-37-487-495
Isayeva Natalia
Ensuring compliance with taxpayers’ rights as an important component of ensuring the financial and economic security of Ukraine under martial law and the post-war period
ISSN online: 2617-9776 print: 0869-2491
The search for real opportunities to solve urgent problems of today in Ukraine includes the need for scientific analysis of factual material that has already accumulated during the functioning of the economy, financial and tax relations and their organizational and legal regulation in wartime conditions. At the same time, work continues in the state to ensure the harmonization of the legislation of Ukraine and the European Union, to improve the mechanisms of interaction of the economic, financial and tax systems.
At the same time, the problems of ensuring compliance, implementation and protection of human and civil rights and freedoms in wartime, as well as the rights of taxpayers — individuals and legal entities, are becoming more complicated, taking into account their vulnerability in acute crisis conditions.
The need to ensure economic, financial and tax security in the state during wartime is also particularly important, which, in turn, is also associated with compliance and implementation of taxpayers’ rights.
A feature of tax relations is a significantly larger volume of taxpayers’ obligations compared to their rights. Ensuring the creation of the necessary mechanisms for the strict fulfillment by taxpayers of their constitutional obligation to pay taxes, the state defines and legislates a large amount of their obligations related to both each individual tax and fee and the administration of taxes by tax authorities. At the same time, the state applies a strict imperative method, which in tax law is determined by special categoricality in comparison with other public branches of law. At the same time, the taxpayer is granted certain rights that arise from the general constitutional rights of an individual and a citizen, as well as related to the peculiarity of their implementation in the tax sphere of relations.
It should be noted that the appropriate level and completeness of the implementation of taxpayers’ rights are also associated with the need to enshrine the relevant clear procedures at the legislative level.
At the same time, the increase in the tax burden on taxpayers — individuals and legal entities, while being an objective requirement dictated by the need to increase budget revenues to finance military needs, and subsequently restore the development of the Ukrainian economy in the post-war period, requires a balanced approach.
Under such conditions, there is a need for the state to ensure the economic security of enterprises in general and small businesses in particular. This also applies to the economic, financial and tax security of the state in dificult military and post-war conditions.
Financial, economic and tax security are closely interconnected and condition each other. Moreover, in our opinion, it is tax security that is largely the key to both economic and tax security and is of paramount importance for ensuring the financial interests of the state and the individual.
The principle of social justice, enshrined in the Tax Code of Ukraine, in our opinion, is also one of the fundamental rights of taxpayers, which is implemented through the general balance of the tax system of Ukraine, its compliance and the ability to ensure the performance of state functions at each specific stage of its development and the economic and financial interests of various categories of taxpayers. Ensuring social justice in the establishment of taxes and fees, guarantees of compliance,
implementation and proper protection of taxpayers’ rights require constant work on the analysis of problematic issues of the application of tax legislation and its improvement, taking into account the dynamics of the development of economic, social and other spheres of relations. In addition, this issue is as tough as possible in conditions when the state and society need to find answers to the challenges of wartime.
Keywords: taxpayers’ rights, tax legislation, economic security, financial security, tax security, economic security of the enterprise, taxation of individual entrepreneurs.
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Дата першого надходження рукопису до видання: 23.01.2026
Дата прийнятого до друку рукопису після рецензування: 03.03.2026
Дата публікації: 24.03.2026