CUSTOMS PAYMENT EVASION AND THE SHADOW ECONOMY: NAVIGATING CHALLENGES IN UKRAINE’S WAR CONTEXT
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This article analyzes customs payment evasion in Ukraine amid the ongoing full-scale war and its economic implications. The shifting global financial landscape underscores the state’s crucial role in shaping foreign trade policies for supply chain security. The interaction between international organizations (WTO, IMF, OECD) and national customs regulations highlights the need for harmonized legal frameworks. The war has intensified customs enforcement challenges, resulting in increased evasion and a shadow economy that undermines state revenue. This research emphasizes the negative impact of the Russian invasion on Ukraine’s economic stability and the urgent need for effective tax compliance mechanisms, proposing strategies for improved enforcement and comprehensive reforms to enhance Ukraine’s economic resilience.
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Within the hybrid warfare framework, the Russian Federation implements numerous economic strategies designed to weaken Ukraine's customs system and destabilize its overall economic structure.
“Within the hybrid warfare framework, the Russian Federation implements numerous economic strategies designed to weaken Ukraine's customs system and destabilize its overall economic structure.”
From Hybrid Warfare and Customs Security: Strengthening Resilience for Sustainable Development (2025) · cites this paper as Ishchuk, 2024
The Abstract links Russia’s invasion to Ukraine’s economic instability and says the war has made customs enforcement harder. The Conclusions (page unavailable) likewise describe war-related disruptions to customs compliance. Neither passage says Russia uses deliberate economic strategies within a hybrid-warfare framework to weaken the customs system. (LLM, conf=0.85)
Experimental — accuracy not yet measuredThe Russian Federation employs trade restrictions and embargoes, systematically prohibiting Ukrainian goods importation, particularly agricultural and food products.
“Among primary economic influence strategies, the aggressor state employs trade restrictions and embargoes, systematically prohibiting Ukrainian goods importation, particularly agricultural and food products; these measures generate substantial economic losses for Ukrainian exporters and diminish budget revenues through reduced customs payments.”
From Hybrid Warfare and Customs Security: Strengthening Resilience for Sustainable Development (2025) · cites this paper as Ishchuk, 2024
The Abstract discusses EU and US sanctions on Russia, not Russian restrictions on imports from Ukraine. The passages in “МІЖНАРОДНІ ЕКОНОМІЧНІ ВІДНОСИНИ” discuss Ukrainian customs payments and exemptions. Searches for Russian embargoes and bans on Ukrainian agricultural or food imports found no passage addressing the claim; page numbers were not supplied. (LLM, conf=0.75)
Experimental — accuracy not yet measuredInformation campaigns against customs authorities constitute another prevalent hybrid influence strategy.
“Information campaigns against customs authorities constitute another prevalent hybrid influence strategy, as disinformation dissemination regarding Ukrainian customs corruption and inefficiency undermines institutional credibility and contributes to internal destabilization.”
From Hybrid Warfare and Customs Security: Strengthening Resilience for Sustainable Development (2025) · cites this paper as Ishchuk, 2024
The paper’s discussion of customs-related offenses addresses payment evasion, concealment, and investigative difficulties, not information campaigns against customs authorities. Searches for disinformation, hybrid influence, institutional credibility, and destabilization found no passage addressing the attributed claim. Page numbers were not available in our copy. (LLM, conf=0.76)
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Research works printed but not linked: 13
- Corain G. (2023) EU Customs Procedure During The Russo- Ukrainian War: the prohibitions on the export of dual-use goods and the sanctions on Russia. Master's Degree Thesis. Dipartimento di Economia. Available at: http://hdl.handle.net/ 10579/25573
- Dniprov O., Nastyuk V., Bielikova M., Kovalenko A., Ridel T. (2020) Legal mechanism for ensuring customs security of Ukraine. Journal of Security & Sustainability Issues, vol 10, issue 2, p. 77.
- Kolomoiets T., Tsybulnyk N., Moroz O., Prymachenko V., Khashev V. (2021) Influence of shadow economy legalization on national security of Ukraine, Entrepreneurship and Sus- tainability Issues, is. 8(3), pp. 420-437. DOI: https://doi.org/ 10.9770/jesi.2021.8.3(27) · DOI
- Shcherbak V. G., Dudorova T. Yu. (2019) Improving the processes for providing customs and logistics services in Ukraine. Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences, vol. 129, no. 6 (2018). pp. 134-142. DOI: https://doi.org/ 10.30857/2413-0117.2018.6.13 · DOI
- Ishchuk M. A. (September 8, 2023) Customs policy vs. shadow economy: implications for Ukrainian enterprises. Enterprise Economics: Modern Problems of Theory and Practice: Proceedings of the XII International Scientific and Practical Conference. Odesa. Pp. 597-598. Available at: http://surl.li/ pkhub
- Ishchuk M. (2023) Primary factors shaping Ukraine's customs and tariff policies amidst shadow economy. Scientific View: Economics and Management, vol. 3, issue 83, pp. 29-34. DOI: https://doi.org/10.32782/2521-666X/2023-83-3 8. Customs Code of Ukraine dated 13.03.2012 No. 4495-VI. Available at: https://zakon.rada.gov.ua/laws/show/4495-17#Text (accessed October 3, 2024). · DOI
- Ishchuk M. (2023) Assessing Ukraine's shadow economy: methods and key drivers. Problems of Modern Transformations. Випуск 4(40) 2024 Класичний приватний університет МІЖНАРОДНІ ЕКОНОМІЧНІ ВІДНОСИНИ Series: economics and management, is. 9. DOI: https://doi.org/ 10.54929/2786-5738-2023-9-03-06 · DOI
- Corain G. EU Customs Procedure During the Russo-Ukrainian War: the prohibitions on the export of dual-use goods and the sanctions on Russia. Master's Degree Thesis. Dipartimento di Economia. 2023. URL: http://hdl.handle.net/10579/25573
- Dniprov O., Nastyuk V., Bielikova M., Kovalenko A., Ridel Tetiana. Legal mechanism for ensuring customs security of Ukraine. Journal of Security & Sustainability Issues. 2020. Vol 10. Issue 2. P. 77.
- Kolomoiets T., Tsybulnyk N., Moroz O., Prymachenko V., Khashev V. Influence of shadow economy legalization on national security of Ukraine, Entrepreneurship and Sustainability Issues. 2021. Issue 8(3). P. 420-437. DOI: https://doi.org/10.9770/jesi.2021.8.3(27) · DOI
- Shcherbak V.G., Dudorova T.Yu. Improving the processes for providing customs and logistics services in Ukraine. Bulletin of the Kyiv National University of Technologies and Design. Series: Economic sciences. 2019. Vol. 129. No. 6 (2018). P. 134-142. DOI: https://doi.org/10.30857/2413-0117.2018.6.13 · DOI
- Іщук М.А. Основні чинники формування митно-тарифної політики України в умовах тінізації економіки. Науковий погляд: економіка та управління. 2023. Вип. 3(83). С. 29-34. DOI: https://doi.org/10.32782/2521-666X/2023-83-3 8 · DOI
- Іщук М.А. Оцінка тіньової економіки України: методи та клю- чові фактори. Проблеми сучасних трансформацій. Серія: економіка та управління. 2023. № 9. DOI: https://doi.org/ 10.54929/2786-5738-2023-9-03-06 · DOI
Cited by
Sorted by citations
Hybrid Warfare and Customs Security: Strengthening Resilience for Sustainable Development
Lomachinska, І., Ishchuk, M., Chornomordenko, I., Taran, G., Turchyn, M., Martsinko, N., Pasko, K., & Lobanchuk, O. (2025) · European Journal of Sustainable Development · doi:10.14207/ejsd.2025.v14n2p643 · Cited by 3 · see citing works
“Through transit agreement violations, Russia restricts Ukrainian goods transit to third countries via its territory, resulting in logistical chain disruptions and Published by ECSDEV, Via dei Fiori, 34, 00172, Rome, Italy http://ecsdev.org customs revenue reduction (Ishchuk, 2024).”
Self-citation
- Authors
- State Tax University, & Ishchuk, M.
- Corresponding author
- Ishchuk, Mykhailo
- ORCID
- Ishchuk, Mykhailo
- Venue
- Pryazovskyi Economic Herald
- Published
- 2024
- Issue
- 4(40)
- ISSN
- 2522-4263 (ISSN-L)
- OpenAlex
- W4405196332
- Cited by
- 0
- References
- 0
- FWCI
- 0.00
- Type
- journal article
- Language
- en
- Open access
- bronze
- doi.org
- Locations
- Pryazovskyi Economic Herald (publishedVersion)
- Topics
- Social Sciences › Economics, Econometrics and Finance › Economics and Econometrics › Taxation and Compliance Studies
- Social Sciences › Economics, Econometrics and Finance › General Economics, Econometrics and Finance › Economic Issues in Ukraine
- Social Sciences › Sociology and Political Science › Crime, Illicit Activities, and Governance
- Keywords
- shadow economy, customs enforcement, tax compliance, Russian invasion of Ukraine, foreign trade policy, supply chain security, international trade organizations, government revenue, economic resilience, Ukraine
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