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This is a Literature Review study.

September 10, 2025Academia Polonica.Open Access

Reform of the Simplified Taxation System as a Key and Highly Debated Aspect of Tax Reform in Ukraine

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Authors

PKP. V. KolomiietsPoltava State Agrarian University

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Implication

Analysis of tax reform challenges shows the simplified taxation system threatens economic security in Ukraine, highlighting the need for significant changes.

Key Points

Economic security in Ukraine is closely tied to effective tax security during martial law, impacting small and medium-sized businesses.
The current legal framework lacks clarity and mechanisms for ensuring tax security, which hinders effective revenue collection.
The simplified taxation system currently poses a threat to tax revenue, leading to calls for its reevaluation.
A comprehensive approach to tax policy is crucial for maintaining budget revenue and supporting entrepreneurship during and after martial law.

Cite This Study

P. V. Kolomiiets (2025) studied this question.

synapsesocial.com/papers/68c198cd9b7b07f3a061aaab https://doi.org/10.23856/7018

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Implication

Analysis of tax reform challenges shows the simplified taxation system threatens economic security in Ukraine, highlighting the need for significant changes.

Reform of the Simplified Taxation System as a Key and Highly Debated Aspect of Tax Reform in Ukraine

Discussion

Member takes

Implication

Key Points

Cite This Study

Reform of the Simplified Taxation System as a Key and Highly Debated Aspect of Tax Reform in Ukraine

Discussion

Member takes

Implication

Key Points

Cite This Study

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