Prevention of tax evasion, duties (mandatory payments) during the war in Ukraine

The article examines the current issues of preventing tax evasion, duties and other mandatory payments during the period of martial law in Ukraine. It is determined that, against the background of a significant fiscal burden caused by the war, the existence of extensive tax evasion schemes continues to pose a significant threat to the financial stability of the State. However, positive trends in the digitalisation of tax procedures, increased efficiency of fiscal authorities, and integration into international financial transparency mechanisms allow us to expect a gradual reduction in the scale of shadow operations. The article identifies the main factors that determine the growth of tax offences in the context of armed conflict. The author analyses the current state of legal regulation in the field of tax evasion prevention and describes the key challenges faced by fiscal authorities. Tax evasion during martial law poses a direct threat to Ukraine’s economic security. Effective prevention of tax offences is only possible through a comprehensive approach that combines improved legal regulation, digital transformation of the fiscal system, increased efficiency of regulatory authorities and the development of a responsible taxpayer culture. The development of tax policy in wartime should be aimed at achieving a balance between fiscal sustainability and support for economic activity. The author substantiates the directions of improvement of tax policy with a view to ensuring the economic security of the State. In order to increase the effectiveness of counteracting tax evasion during martial law, it is advisable to: expand the use of artificial intelligence technologies for analyzing tax risks and identifying anomalies in reporting; improve the legislative mechanisms of criminal and administrative liability with due regard for modern evasion schemes; increase the transparency of the use of budgetary funds, in particular, those allocated for defence, to increase the trust of taxpayers; and increase the financial literacy of the population regarding the importance of voluntary taxation.