Taxation challenges and opportunities in war affected rural economies: The case of Ukraine

Viktor Yarovyi

No wp-2025-105, WIDER Working Paper Series from World Institute for Development Economic Research (UNU-WIDER)

Abstract: This research investigates the impact of tax policy changes on Ukraine's rural economy and local communities during the ongoing war. The study analyses how these reforms balance the need for revenue mobilization with the support of the agricultural sector. A mixed-methods approach combines quantitative fiscal data with qualitative insights from interviews with small-scale farmers. The findings reveal that, while wartime taxation has increased state revenue, its effects have been uneven and often disproportionate.

Keywords: Taxation; War; Smallholder farmers; Local communities; Land tenure; Ukraine (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:unu:wpaper:wp-2025-105

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