The panel discussion on “Tax Law in a World of Transformation: National Challenges and Solutions, International Application” is dedicated to exploring the latest developments in tax lawmaking and tax enforcement practice. The purpose of the panel discussion is to facilitate the exchange of views and ideas on the factors driving such transformations and the mechanisms for steering them in a constructive direction. We propose to consider the relevant issues through the prism of three conditional blocks: the practice of national and foreign courts in resolving tax disputes; topical issues of lawmaking in the field of taxation; issues of regulating the circulation of virtual assets, through the prism of both the national dimension and foreign experience.

The topics of all discussions are linked by a common denominator: the latest transformational processes and current issues. In other words, we will not be talking about the static past, but about the present and the predicted future.

In the context of martial law, constructive tax and legal reforms are more relevant than ever. The practice of national courts confirms that a number of contemporary law enforcement problems are caused precisely by the imperfection of regulatory framework. Moreover, the lack of comprehensive regulation of the virtual assets sector has a significant impact on the development of the industry in Ukraine as a whole and is a factor in the outflow of large-currency capital abroad, in particular.

All of the above processes must be directed toward constructive goals. Tax reforms must be implemented with a clearly defined balance between public and private interests. Building a strong and economically stable state without transforming regulatory and law enforcement approaches in the field of taxation is unlikely. In turn, economic stability is the basis for resilience in the face of armed aggression against our future.