Irregularity of business legislation in the transitional period: between reform and threats to tax security

The article is devoted to the analysis of the impact of the repeal of the Economic Code of Ukraine on the state of economic and tax security of the state, namely, the study is aimed at identifying potential risks and threats that may arise due to the lack of coordination between the reform of economic legislation and the current tax system, as well as at the formation of scientifically based proposals for maintaining the functional stability of the tax and financial system of Ukraine in wartime conditions and subsequent reconstruction. The paper reviews the Law of Ukraine No. 4196-IX of January 9, 2025, which establishes August 28, 2025, as the date when the Commercial Code ceases to be in force. It is argued that the Code has played a fundamental role in the legal regulation of commercial relations for over two decades, ensuring a balance between public and private interests, defining the state’s participation in the economy, and shaping market governance. In the context of martial law and economic instability, commercial legislation must remain an instrument for supporting economic resilience. It is noted that, although amendments were introduced to 47 legislative acts, no changes were made to the Tax Code of Ukraine, which creates risks of disconnection between the new commercial legal framework and the existing tax regulation model. The paper analyzes the classification of Ukrainian legislation and the legal positions of the Constitutional Court of Ukraine, where commercial law is recognized as a separate legal branch. The conclusion is made about the need for a comprehensive review of the regulatory framework, synchronized with the strategic priorities of national security, in particular in terms of tax security as a financial guarantor of the state’s stability in conditions of war and post-war reconstruction, since insufficient integration of new approaches to regulating economic activity with financial and tax mechanisms can lead to a decrease in the efficiency of the tax system, losses of budget revenues, and a weakening of the state’s ability to finance its strategic functions. It was emphasized that the comprehensiveness, systematicity, and strategic validity of legislative changes should be the key to preserving the economic potential and strengthening the tax security of Ukraine.