Almanac of law. Issue 17 (2026), pages 304–309.

DOI: 10.33663/2524-017X-2026-17-304-309

Isayeva N. K.
Legal principles for ensuring the development of the tax system of Ukraine and the implementation of taxpayers’ rights in martial law and the post-war period

The article is devoted to the topical issues of improving the legal foundations of the tax system of Ukraine and ensuring the realization of taxpayers’ rights in the conditions of martial law and the subsequent period of post-war reconstruction in Ukraine. The author draws attention to the need to specify and supplement the content of the principles of tax legislation of Ukraine, which are the basis for the realization of taxpayers’ rights. Proposals are analyzed for the introduction of new forms of entrepreneurial activity and, accordingly, taxation of small business entities.

The development of tax legislation in Ukraine throughout the period of its independence was marked by high dynamics. During the war, the adoption of regulatory legal acts increased due to the fact that the state was forced to quickly respond to the challenges of martial law to solve many problems of the functioning of all spheres of relations and, in particular, the tax sphere. In such conditions, it is difficult to ensure the necessary quality of preparation of regulatory legal acts. At the same time, the efficiency and effectiveness of legislation depend on their quality.

One of the fundamental principles of the tax legislation of Ukraine is the principle of economic taxation — that is, the establishment of taxes and fees, the volume of revenue from the payment of which to the budget significantly exceeds the costs of their administration.

This is an important principle that requires mandatory economic justification and compliance with the ratio established by law between the volume of revenue from taxes and fees to the budget and the costs of their administration, since otherwise such taxes and fees, instead of filling the revenue part of the budget, will lead to its reduction, which will make the very meaning of their introduction disappear.

At the same time, the problem of economic justification of the introduced taxes and fees included in the tax system of Ukraine is more multifaceted. It is also necessary to provide detailed justification and selection of the type of tax rates, determination of the tax base, system of benefits for specific taxes and fees and categories of payers, even the procedure for some necessary calculations for individual taxes, which are necessary to consolidate clear legal norms in tax legislation.

The problem of taxation becomes significantly more complicated for both the state and the taxpayer in crisis conditions, especially during war and in the post-war period, when it is necessary to eliminate and overcome the consequences of military actions and restore the economic development of the affected regions, as well as rebuild the most affected sectors of the economy.

In such a period, in our opinion, the state’s approach to legal regulation of taxation should be flexible, take into account the real capabilities of the economy and be based on the principles of tax legislation. Taxation should be differentiated. That is, taxpayers with higher incomes should pay higher taxes in accordance with their income

Keywords: tax legislation, taxpayers’ rights, principles of tax legislation of Ukraine, tax system of Ukraine, small business entities, tax security, financial security, economic security, economic security of the enterprise.

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Дата першого надходження рукопису до видання: 28.02.2026
Дата прийнятого до друку рукопису після рецензування: 09.04.2026
Дата публікації: 30.04.2026