The article discusses the problems of managing Ukraine’s economic recovery after the Russian-Ukrainian war, which should be taken into account when planning the process of regional and local recovery and the solution of which will help economic growth. The author outlines the results of the decentralization and regional development reforms implemented in Ukraine after 2014: development of a detailed policy, management, and financing systems for regional development; growth of financing for regional and local development; empowerment of regional and local authorities; improvement of the quality of administrative and social services; creation of various policy coordination bodies at the national, regional, and local levels, e.g., regional development agencies. The article analyzes the following development problems and territorial imbalances: mechanisms and practices of financing regional development in Ukraine (need to be strengthened, as their deficiencies significantly affect investment results), the capacity of regions and territorial communities (its strengthening is crucial for effective promotion of post-war recovery), the lack of a clear division of tasks and responsibilities between levels of government (a major problem for the effectiveness of the process of Ukraine’s recovery after the war), poor coordination between national, regional, and local authorities (limits the efficiency and performance at different levels of government). The author suggests implementing the following steps to ensure Ukraine’s recovery after the war, taking into account the peculiarities of regional and local development: to continue the reforms of regional development and decentralization; to promote the exchange of experience between Ukraine and other countries; to ensure that informed, factual, and evidence-based decisions on reconstruction and recovery are made at the regional and local levels; to create mechanisms to prevent corruption in the process of using recovery funds by local authorities; involve regions and territorial communities in the development of immediate recovery schemes and long-term development strategies; to introduce mechanisms at the national and local levels to support the transparent use of funding for Ukraine’s recovery by regional and local governments; to limit the number of regional and local recovery funds to avoid fragmentation of investment costs; to assist (with the support of international partners) regions and territorial communities to strengthen capacity and develop expertise in areas important for the post-war recovery period; to build the technical capacity of authorities at all levels to create, analyze, and disseminate geographically disaggregated socio-economic, demographic, and welfare data. Special attention is paid to the need to simultaneously address urgent recovery tasks and long-term development objectives, as well as to ensure a strong and inclusive recovery, taking into account existing territorial imbalances and governance problems. It will be a feature of Ukraine’s post-war recovery. 

post-war recovery, recovery management, reforms, development problems, regional development, local development 

The article reveals the prospects for the transformation of the tax system in an unstable environment and their potential impact on the tax revenues of local budgets. The options for tax reform in Ukraine in terms of personal income tax on wages and its possible impact on tax revenues of territorial communities during the war and after its end are assessed. These include the “10-10-10” tax reform (provides for a reduction in the personal income tax rate); “total” taxation (provides for personal income taxation of all citizens of working age regardless of the amount and source of their income); the wealthy pay more (provides for the introduction of a progressive scale of personal income tax rates to increase the tax burden on wealthier citizens). The author emphasizes that none of the considered options for tax reform in terms of personal income tax is possible and appropriate to be implemented in the short term since in order to increase tax revenues to budgets of various levels, a number of measures should be taken that will make it impossible to minimize tax liabilities. In particular, the “10-10-10” version of the tax reform may lead to a decrease in the financial capacity of territorial communities after the "loss" of military personal income tax revenues to local budgets. Therefore, the introduction of this option during martial law in the country and in the short term after its termination is inappropriate. The second option of the tax reform – “total” taxation - can lead to significant social unrest due to the total pressure to pay taxes even if a person is not working. Therefore, the implementation of this version of the tax reform both during the war and after its end is unrealistic. The third option for tax reform – the wealthy pay more – could lead to the risk of increased shadow economy (e.g. in the employment sector – payment of part of the salary “in an envelope” to minimize tax liabilities) if changes are introduced in the personal income tax during the war or immediately after its end without taking measures to prevent tax evasion. As a result, this will not contribute to the growth of PIT revenues to the budgets of territorial communities. The article argues that in the medium term, given the increase in tax revenues to the budgets of territorial communities from personal income tax on wages, the most realistic option for reforming the PIT rate scale after the end of the war is the introduction of a progressive scale of PIT rates. 

tax reform, tax system, PIT, local budgets, territorial community, revenues 

For many years, Ukraine has held a leading position in the world in terms of agricultural exports. However, Russia’s military aggression has highlighted the need for Ukraine to ensure its own food security. The article aims to identify potential ways to ensure food security in Ukraine in the short term based on an analysis of the steps already taken by all stakeholders to achieve it in wartime. The risks of ensuring food security in Ukraine and around the world are outlined. In particular, the war will lead to the loss of the country’s export potential and hinder the full functioning of the agricultural sector of the economy, while uncertainty regarding the duration of the war carries a potential risk of famine in Asian and African countries importing Ukrainian agricultural products. A gap in the work of the Ukrainian Government in the pre-war period due to the lack of a long-term food security strategy that was bound to be approved in 2021 in Ukraine is emphasized. The country's potential for agricultural products by region during the war is analyzed and critically assessed. The results indicate potential losses of agricultural products due to hostilities in traditionally agricultural regions in the south and east of Ukraine. Within the country, there have been changes in the structure of sown areas to ensure food security in the short term. The steps taken in the first month of the war to strengthen Ukraine’s food security and preserve its export potential are ranged in terms of stakeholder groups. Among them, the article outlines the measures implemented by state institutions at the national level, support measures implemented at the local level, corporate social responsibility, public initiative, and international assistance. To strengthen the country's food security, the need to intensify work at the level of local communities to inform households about the possibility of improving crop production by attracting quality imported seeds is emphasized. Local governments can involve advisory services to improve the processes of growing products and ways to sell their surpluses. It is also advisable for local governments to provide subsidized support to households that keep cattle. Only the unification of all stakeholders - the state, local governments, businesses, households, and international partners - will ensure food security in Ukraine and, consequently, in the countries importing Ukrainian agricultural products. 

food security, war, agriculture, farmers, household