The Mission of Tax Audit under Martial Law and during the Post-War Economic Recovery

Abstract

The purpose of this article is to conduct a comprehensive analysis of the effective organization of tax audit in Ukraine under martial law and during the post-war economic recovery. The study identifies the main threats and challenges faced by tax control in crisis conditions, particularly those related to the reduced transparency of financial and economic activities of entities, limited resources of tax authorities, and shifting priorities of budget policy. A critical review of the current state of tax audit in Ukraine is conducted, revealing key problems such as fragmented regulatory and legal frameworks, insufficient adaptability of audit procedures to wartime realities, and the limited professional capacity in the field of audit control.

The methodological foundation of the study includes systemic, functional, and comparative legal methods, along with methods of analysis and synthesis. Special attention is given to the issues of digitalization of audit processes, automation of control functions, and the development of electronic document management as tools to enhance the transparency and efficiency of tax inspections.

The results of the study highlight the need to reform the tax control system in light of wartime conditions, to integrate innovative technologies, and to develop specialized audit mechanisms aimed at maintaining fiscal stability.