BUSINESS INFORM JOURNAL.

УКР

ENG

Search:

REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS of Ukraine (KHARKIV, UKRAINE)

ROR

EDRPOU 05481984

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

PUBLISHER

Liburkina L. M.

CATALOG

The Mechanisms of Transformational Changes in Ukraine’s Tax System under Risk-Oriented Management of Business Structure Development
Mushnykova S. A., Kovalchuk K. F., Abernikhina I. H.

Mushnykova, Svitlana A., Kovalchuk, Konstantin F., and Abernikhina, Iryna H. (2026) “The Mechanisms of Transformational Changes in Ukraine’s Tax System under Risk-Oriented Management of Business Structure Development.” Business Inform 2:298–309.
https://doi.org/10.32983/2222-4459-2026-2-298-309

Section: Management and Marketing

Article is written in Ukrainian
Downloads/views: 3

Download article (pdf) -

UDC 336.02:005.334

Abstract:
The article examines the mechanisms of transformational changes in Ukraine’s tax system under risk-oriented management of business structure development. The relevance of the study is determined by the need to adapt the tax system to modern challenges associated with martial law, globalization processes, and European integration transformations, which significantly affect the functioning of enterprises and the formation of a risk environment for their activities. The aim of the article is to substantiate the theoretical and methodological foundations of the transformation of Ukraine’s tax system based on the identification of its stages, types of changes, and mechanisms of implementation, as well as to determine their impact on the development of business structures. The methodological basis of the study consists of systemic, structural-functional, and risk-oriented approaches, as well as methods of comparative analysis, generalization, and modeling. During the research, a periodization of the development of Ukraine’s tax system was carried out, and transformational and incremental changes were distinguished according to the criteria of depth and scale of impact. It was found that Ukraine’s tax system is characterized by a hybrid type of transformation, within which deep systemic transformations are combined with gradual adaptive changes. It was substantiated that tax transformations act as an important factor in shaping the risk environment for the operation of business structures, generating both systemic and local risks. In particular, transformational changes form strategic and institutional risks, while incremental ones are mainly operational and financial. Key mechanisms of tax system transformation were identified, among which are legislative and regulatory, institutional, digital, fiscal-structural, incentive-regulatory, European integration, anti-shadow, and strategic mechanisms. The scientific novelty lies in the formation of an integrated approach to the analysis of tax transformations, which combines the periodization of system development, the classification of changes and risks, as well as the mechanisms for their implementation. A conceptual model is proposed that reflects the interrelationship between tax changes, risks, and the development of business structures. The practical significance of the obtained results lies in the possibility of their use in the formation of tax policy and the development of enterprise risk management strategies.

Keywords: tax system, transformational changes, incremental changes, transformation mechanisms, risk-oriented management, business structures, tax policy.

Fig.: 1. Tabl.: 4. Bibl.: 24.

Mushnykova Svitlana A. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Financial Management, Accounting Analytics and Business Monitoring, Educational and Scientific Institute «Dnipro Metallurgical Institute» of the Ukrainian State University of Science and Technology (4 Nauky Ave., Dnipro, 49600, Ukraine)
Email: [email protected]
Kovalchuk Konstantin F. – Doctor of Sciences (Economics), Professor, Professor, Department of Financial Management, Accounting Analytics and Business Monitoring, Educational and Scientific Institute «Dnipro Metallurgical Institute» of the Ukrainian State University of Science and Technology (4 Nauky Ave., Dnipro, 49600, Ukraine)
Email: [email protected]
Abernikhina Iryna H. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Financial Management, Accounting Analytics and Business Monitoring, Educational and Scientific Institute «Dnipro Metallurgical Institute» of the Ukrainian State University of Science and Technology (4 Nauky Ave., Dnipro, 49600, Ukraine)
Email: [email protected]

List of references in article

Abernikhina I. H. (2025). Klasyfikatsiia ryzykiv yak osnova upravlinskykh rishen u biznes-strukturakh promyslovoho sektoru [Classification of risks as a basis for management decisions in business structures of the industrial sector]. Zdobutky ekonomiky: perspektyvy ta innovatsii, 20. https://doi.org/10.5281/zenodo.16740570
Bacho R. Y., Poida-Nosyk N. N. & Potoki H. F. (2021). Perspektyvni napriamky reformuvannia systemy mistsevoho opodatkuvannia Ukrainy [Perspective directions of reforming the system of local taxation of Ukraine]. Ekonomika ta suspilstvo, 30. https://doi.org/10.32782/2524-0072/2021-30-4
Barabash L. (2021). Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production. Ukrainian Black Sea Region Agrarian Science, 2(25), 36–44. https://doi.org/10.31521/2313-092X/2021-2(110)-5
Bilenko O. V. & Savchenko S. O. (2022). Transformatsiia mekhanizmu podatkovoi polityky v umovakh voiennoho stanu [Transformation of the tax policy mechanism under martial law]. Ekonomika ta suspilstvo, 46. https://doi.org/10.32782/2524-0072/2022-46-19
Chynchyk A. A. & Holubka S. M. (2019). Aktualni priorytety podatkovoi polityky v umovakh modernizatsii natsionalnoi ekonomiky [Current priorities of tax policy in the conditions of modernization of the national economy]. Ekonomichnyi visnyk [Dniprovskoi politekhniky], 3, 33–41. https://doi.org/10.33271/ev/67.033
Derzhavna podatkova sluzhba Ukrainy. gov.ua. Elektronnyi kabinet [Electronic cabinet]. https://cabinet.tax.gov.ua
Dobrunik T. P. (2024). Sproshchena systema opodatkuvannia: fiskalna znachymist ta priorytety rozvytku [Simplified taxation system: fiscal significance and development priorities]. Ekonomika ta suspilstvo, 60. https://doi.org/10.32782/2524-0072/2024-60-10
Drohovoz Yu. & Dubrovskyi V. (2015). Instytutsiini problemy ukrainskoi podatkovoi systemy ta shliakhy yikh vyrishennia. Analitychna rozrobka [Institutional problems of the Ukrainian tax system and ways to solve them. Analytical development]. Kyiv. https://rpr.org.ua/uploads/files/source/Policy_Tax_Reform_RPR.pdf
Halaburda A. & Shevchenko S. (2022). Tax policy under martial law. University Economic Bulletin, 54, 123–130. https://doi.org/10.31470/2306-546x-2022-54-123-130
Hretsa V. Ya. (2023). Modyfikatsiia podatkovoi systemy v umovakh voiennoho stanu [Modification of the tax system under martial law]. Naukovyi visnyk Uzhhorodskoho natsionalnoho universytetu. Seriia «Pravo», 78, 24–31. https://doi.org/10.24144/2307-3322.2023.78.2.3
Hubanov V. Ye., Ushchenko P. H. & Denysenko Yu. M. (2023). Modernizatsiia podatkovoi systemy ukrainy v umovakh nadzvychainykh vyklykiv i zahroz [Modernization of the tax system of ukraine in conditions of extraordinary challenges and threats]. Aktualni problemy ekonomiky, 12(2), 144–156. https://doi.org/10.32752/1993-6788-2023-2-270-144-156
kmu.gov.ua. ASSOCIATION AGREEMENT between the European Union and its Member States, of the one part, and Ukraine, of the other part. https://www.kmu.gov.ua/storage/app/sites/1/uploaded-files/ASSOCIATION%20AGREEMENT.pdf
Korovii V. V. (2019). Podatkova polityka krainy v umovakh hlobalizatsii ekonomiky [Tax policy of the country in the conditions of economic globalization]. Problemy ekonomiky, 4, 179–185. https://doi.org/10.32983/2222-0712-2019-4-179-185
Lisovyi A. V., Proskura K. P., Kyrpa S. V. & ta in. (2024). Orhanizatsiino-ekonomichnyi mekhanizm protydii tinovii ekonomitsi ta koruptsii [Organizational and economic mechanism of counteraction to the shadow economy and corruption]. Irpin.
Ministerstvo finansiv Ukrainy. BEPS. https://mof.gov.ua/uk/beps-440
Ministerstvo finansiv Ukrainy. Reforma DFS [Reform of the SFS]. https://mof.gov.ua/uk/reform-of-the-sfs-customs
mof.gov.ua. (2023). Natsionalna stratehiia dokhodiv do 2030 roku [National Revenue Strategy until 2030]. https://mof.gov.ua/storage/files/National%20Revenue%20Strategy_2030_.pdf
Nakaz Derzhavnoi podatkovoi administratsii Ukrainy «Pro reorhanizatsiiu derzhavnykh podatkovykh inspektsii u 2010 rotsi» vid 19.02.2010 r. № 97 [Order of the State Tax Administration of Ukraine 'On reorganization of state tax inspections in 2010' dated 19.02.2010 No. 97] (2010, February 19). https://zakon.rada.gov.ua/rada/show/v0097225-10#Text
OESD. (2023, June 8). Meeting of the OECD Council at Ministerial Level Paris. 7–8 June 2023. UKRAINE COUNTRY PROGRAMME. https://www.oecd.org/content/dam/oecd/en/about/programmes/grc/grc-eurasia/Ukraine-Country-Programme.pdf?
Podatkovyi kodeks Ukrainy vid 2 hrudnia 2010 r. № 2755-VI (u red. 01.01.2026 r.) (2026, January 1). https://zakon.rada.gov.ua/laws/show/2755-17#Text
Postanova Kabinetu Ministriv Ukrainy «Pro utvorennia Derzhavnoi fiskalnoi sluzhby» vid 21 travnia 2014 r. № 160 [Resolution of the Cabinet of Ministers of Ukraine 'On formation of the State Fiscal Service' dated May 21, 2014 No. 160] (2014, May 21). https://zakon.rada.gov.ua/laws/show/160-2014-p#Text
Postanova Kabinetu Ministriv Ukrainy «Pro utvorennia Derzhavnoi podatkovoi sluzhby Ukrainy ta Derzhavnoi mytnoi sluzhby Ukrainy» vid 18 hrudnia 2018 r. № 1200 [Resolution of the Cabinet of Ministers of Ukraine 'On formation of the State Tax Service of Ukraine and the State Customs Service of Ukraine' dated December 18, 2018 No. 1200] (2018, December 18). https://zakon.rada.gov.ua/laws/show/1200-2018-p#Text
Rozporiadzhennia Kabinetu Ministriv Ukrainy «Pro skhvalennia Natsionalnoi stratehii dokhodiv do 2030 roku» vid 27 hrudnia 2023 r. № 1218-r [Order of the Cabinet of Ministers of Ukraine 'On approval of the National Revenue Strategy until 2030' dated December 27, 2023 No. 1218-p] (2023, December 27). https://zakon.rada.gov.ua/laws/show/en/1218-2023-r#Text
Zakon Ukrainy «Pro zbir ta oblik yedynoho vnesku na zahalnooboviazkove derzhavne sotsialne strakhuvannia» vid 8 lypnia 2010 r. № 2464-VI [Law of Ukraine 'On the collection and accounting of the single contribution for compulsory state social insurance' dated July 8, 2010 No. 2464-VI] (2010, July 8). https://zakon.rada.gov.ua/laws/show/2464-17#Text