The Potential for Tax Reforms in Post‐War Ukraine

Anna Abate Bessomo; Arjen Siegmann; Oksana Volkova

doi:10.1111/sjpe.70065

The Potential for Tax Reforms in Post‐War Ukraine

Research output: Contribution to Journal › Article › Academic › peer-review

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.

Original language	English
Number of pages	8
Journal	Scottish Journal of Political Economy
DOIs	https://doi.org/10.1111/sjpe.70065
Publication status	E-pub ahead of print - 3 Apr 2026

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title = "The Potential for Tax Reforms in Post‐War Ukraine",

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.",

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N2 - 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.

AB - 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.

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DO - 10.1111/sjpe.70065

M3 - Article

SN - 0036-9292

JO - Scottish Journal of Political Economy

JF - Scottish Journal of Political Economy

ER -

The Potential for Tax Reforms in Post‐War Ukraine

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