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Transformation of Tax Policy in the Conditions of War and Post-War Economy Recovery of Ukraine

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The article demonstrates shifts in tax policy during wartime and economic crises in Ukraine, highlighting new support mechanisms for businesses.

Tax policy changes aim to support entrepreneurial activity during Ukraine's economic crisis.
Preferential taxation and the abolition of inspections have helped preserve business operations amid war.
Digital service adaptation by the tax service has minimized taxpayer interaction during martial law.
Support for small and medium enterprises is crucial for economic revitalization in post-war Ukraine.

Ivan Yaroshenko (2025) studied this question.

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The article demonstrates shifts in tax policy during wartime and economic crises in Ukraine, highlighting new support mechanisms for businesses.