e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Back Published: 30.10.2025

The Impact of Customs and Tax Policy on the State's Financial Security

Authors

Olena Sidelnuk Ivan Franko National University of Lviv, Lviv, Ukraine ORCID 0000-0001-6498-5900
Oleksandra Oliinyk Ivan Franko National University of Lviv, Lviv, Ukraine ORCID 0009-0001-2699-5806

DOI:

https://doi.org/10.33146/2518-1181-2025-3(109)-149-157

Abstract

The state’s financial security is one of the key components of national security, especially in wartime. Therefore, it is important to determine the tax and customs instruments that form the state’s financial security. The article aims to assess the dynamics of tax and customs revenues and determine the impact of key tax and customs policy instruments on the financial security of Ukraine in times of martial law and post-war recovery. The research methodology includes general scientific methods – comparison, analysis, synthesis, induction and deduction, statistical method, structural analysis, systemic approach – which allowed a comprehensive assessment of the impact of tax and customs policy instruments on the financial system’s stability. The article assessed the dynamics and structure of tax and customs revenues in the Consolidated Budget of Ukraine in 2020-2024, which allowed for determining the features of the functioning of tax and customs instruments in crisis conditions. The research results show that tax policy performs a stabilizing function of budget filling, while customs policy, despite its high sensitivity to external shocks, can play a significant compensatory role in the post-war recovery process. The key challenges in the state’s tax policy are tax evasion, corruption risks, and losses from the shadow economy. The increased dependence of the budget on foreign economic flows in wartime conditions indicates that the customs component of the state’s financial security is quite sensitive to geopolitical and logistical changes. The key to financial stability is a balanced combination of the fiscal function with economic incentives and security elements, which will ensure the stability of budget revenues and reduce the scale of shadowing of the economy in martial law and post-war recovery conditions. Analysis of international experience proves that digitalization, transparent administration, and integration with European systems are the most promising areas for improving tax and customs policy in Ukraine, which should be the focus of attention of the Ministry of Finance and the State Customs Service when forming a nationwide financial security strategy.

Keywords

financial security, tax policy, customs policy, budget revenues, benefits, administration, digitalization, customs tariffs, shadow economy
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