Tax evasion schemes and the fight against this phenomenon by making changesto the tax and other legislation of Ukraine during martial law 2022-2024

Abstract

The article analyzes the most common tax evasion schemes by business entities and the population using various techniques and manipulations to artificially reduce the amount of tax liability. By analyzing, systematizing and summarizing some scientific works of scientists, the reasons for tax evasion were found out, from which the budget of Ukraine suffers multi-billion losses, which are extremely necessary to maintain the defense capability of the state and social obligations. Attention is paid to appropriate measures to combat tax evasion by payers. The chronology of amendments to tax legislation and other regulatory acts in Ukraine during the legal regime of martial law is analyzed, and their impact on tax practice is considered, in particular on mobilization measures to replenish the budget.