Anna Abate Bessomo, Arjen Siegmann, Oksana Volkova
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.