The Potential for Tax Reforms in Post‐War Ukraine
Abstract
ABSTRACT We analyze the major challenges for the Ukrainian tax system for the post‐war recovery of Ukraine. We identify the main areas of concern related to low compliance and high tax evasion and avoidance. Drawing on the recent economic literature and other countries' experiences, we propose realistic reforms to increase tax compliance and support the post‐war reconstruction and economic development of Ukraine.
Fields of Study & Subjects
Taxation and Compliance Studies
Economic Issues in Ukraine
Corporate Taxation and Avoidance
Publication details
- Journal / source
- Scottish Journal of Political Economy
- Publisher
- Wiley
- Volume
- 73
- Issue
- 3
- Publication date
- 3 April 2026
- Language
- EN