{"id":23148,"date":"2026-08-12T15:10:25","date_gmt":"2026-08-12T12:10:25","guid":{"rendered":"https:\/\/legalforum.nlu.edu.ua\/?page_id=23148"},"modified":"2026-09-14T15:26:00","modified_gmt":"2026-09-14T12:26:00","slug":"panel-17","status":"publish","type":"page","link":"https:\/\/legalforum.nlu.edu.ua\/en\/panel-17\/","title":{"rendered":""},"content":{"rendered":"<div class=\"wp-block-uagb-container uagb-block-7596eed9 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-uagb-advanced-heading uagb-block-8b9c861b\"><h2 class=\"uagb-heading-text\">Taxation as a means and conditions of transformation: security, recovery, technology, responsibility<\/h2><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n<div class=\"wp-block-group has-custom-css is-layout-grid wp-container-core-group-is-layout-74e33e84 wp-block-group-is-layout-grid wp-custom-css-c028fffd\">\n<p class=\"has-text-align-center badge wp-block-paragraph\">September 24, 2026<\/p>\n\n\n\n<p class=\"has-text-align-center badge wp-block-paragraph\">Kharkiv \/ hybrid<\/p>\n\n\n\n<p class=\"has-text-align-center badge wp-block-paragraph\">10:00 \u2013 13:00 (EEST)<\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-buttons forum-register-btn is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a49f0ca2 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/docs.google.com\/forms\/d\/e\/1FAIpQLSdtLN8m5T9cBdgp3TZJQnBMLOSj8mDQA33ST2T7rGSZ-Ppyng\/viewform\">Register<\/a><\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\">The panel discussion is dedicated to modern challenges and transformational processes in the field of taxation, which determine the stability of the state, its security capabilities, the potential for recovery and competitiveness of the economy. The focus is on the role of tax policy not only as a mechanism for generating public revenues, but also as a tool for economic transformation, stimulating investments, developing technologies and ensuring responsible business conduct.<br><br>Participants will discuss key areas of adapting the tax system to security challenges and structural changes in the economy, issues of tax incentives for recovery and modernization, digitalization and technological development, as well as new approaches to ensuring tax discipline, transparency, and accountability of the state and taxpayers. Particular attention will be paid to finding a balance between the fiscal needs of the state and creating a favorable environment for entrepreneurship, innovation and investment.<br><br>The discussion aims to outline practical guidelines for the development of the tax system as an important element of security, recovery and long-term transformation of the economy.<\/p>\n<\/div><\/div>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Taxation as a means and conditions of transformation: security, recovery, technology, responsibility\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/3AgO9lRJYeE?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-619daab8 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-uagb-container uagb-block-bdaa908d\">\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Moderators<\/h2>\n<\/div>\n\n\n\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-80868740 wp-block-group-is-layout-flex\">\n<div class=\"wp-block-uagb-container uagb-block-9ec58add\">\n<div class=\"wp-block-group is-layout-grid wp-container-core-group-is-layout-96e80c41 wp-block-group-is-layout-grid\">\n<div data-aos=\"zoom-out\" data-aos-duration=\"400\" data-aos-delay=\"0\" data-aos-easing=\"ease\" data-aos-once=\"true\" class=\"wp-block-uagb-image uagb-block-36a88b60 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none is-style-rounded wp-container-content-6ec3fa87\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/08\/kobylnik.png\" target=\"\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/kucheriavenko-e1788267292897.jpg\" alt=\"\" width=\"364\" height=\"364\" title=\"\u041a\u043e\u0431\u0438\u043b\u044c\u043d\u0456\u043a\" loading=\"lazy\" role=\"img\" \/><\/a><\/figure><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Mykola Kucheryavenko<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Member of the National Academy of Legal Sciences of Ukraine, Doctor of Law, Candidate of Economic Sciences, Professor, Honored Scientist and Engineer of Ukraine, recipient of the State Prize of Ukraine, senior officer of the Civil-Military Cooperation Division at the Headquarters of the 2nd Corps of the National Guard of Ukraine \u201cCharter\u201d<\/p>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-2edfed8f\">\n<div class=\"wp-block-group is-layout-grid wp-container-core-group-is-layout-96e80c41 wp-block-group-is-layout-grid\">\n<div data-aos=\"zoom-out\" data-aos-duration=\"400\" data-aos-delay=\"0\" data-aos-easing=\"ease\" data-aos-once=\"true\" class=\"wp-block-uagb-image uagb-block-b1436898 wp-block-uagb-image--layout-default wp-block-uagb-image--effect-static wp-block-uagb-image--align-none is-style-rounded wp-container-content-6ec3fa87\"><figure class=\"wp-block-uagb-image__figure\"><a class=\"\" href=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/08\/kobylnik.png\" target=\"\" rel=\"noopener\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/08\/kobylnik-e1786698542506.png\" alt=\"\" width=\"364\" height=\"364\" title=\"\u041a\u043e\u0431\u0438\u043b\u044c\u043d\u0456\u043a\" loading=\"lazy\" role=\"img\" \/><\/a><\/figure><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Dmytro Kobylnik<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Doctor of Law, Professor, Chair of the Department of Tax Law at the Yaroslav Mudryi National Law University<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-84160563 alignfull uagb-is-root-container\"><div class=\"uagb-container-inner-blocks-wrap\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"padding-bottom:var(--wp--preset--spacing--x-small)\">\n\n\n<h2 class=\"wp-block-heading has-text-align-center\">Speakers<\/h2>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\">Prominent legal experts and leaders of Ukraine and the world<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-c564d449\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2019\/06\/4-e1788264479394.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>J\u00f6rg Pudelka<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Judge of the Administrative Court of Berlin (Germany), Ph.D.<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>Taxation in Germany: Current Challenges and Solutions<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-ae438b86\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2021\/08\/2-1-e1788265023616.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Lars Broker<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">President of the Higher Administrative Court of the Federal State of Rhineland-Palatinate, President of the Constitutional Court of the Federal State of Rhineland-Palatinate, Doctor of Law, Professor Emeritus at the Yaroslav Mudryi National Law University<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>Soziale Gerechtigkeit als Verfassungsprinzip und Besteuerung<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-fb4c0fbb\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/viacheslav-khokhuliak-e1788266389470.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Vyacheslav Khokhulyak<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Supreme Court Justice at the Administrative Court of Cassation, Doctor of Law, Associate Professor, Associate Professor in the Department of Tax Law<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>The State\u2019s Sanctions Policy and the VAT Payer\u2019s Right to Receive a Budgetary Refund of Negative Amounts: Specifics of Legal Regulation and Law Enforcement<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-2dc37f3b\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/iurchenko-valentyna-petrivna-e1788266725625.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Valentyna Yurchenko<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Supreme Court Justice at the Administrative Court of Cassation (Judicial Chamber for Cases Concerning Taxes, Fees, and Other Mandatory Payments), Candidate of Legal Sciences. He has over 20 years of experience in the administration of justice. He specializes in issues related to the application of tax legislation, ensuring the consistency and uniformity of judicial practice, and shaping the Supreme Court\u2019s legal positions on tax disputes<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>The Balance Between the State\u2019s Fiscal Interests and the Protection of Property Rights: The Application of the Standards of Article 1 of the First Protocol to the Convention in Tax Disputes<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-a953c8bb\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/lukashev-e1788267102694.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Oleksandr Lukashev<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Doctor of Law, Professor, Member of the Ukrainian Parliament (9th convocation)<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>The Beneficial Owner Doctrine in the Practice of the Supreme Court<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-d3acb649\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/ievhen-lohvinov-e1788266633407.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Yevgen Logvinov<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Attorney, Head of the \u201cGarantNaftoGaz\u201d Consulting Company, Mediator<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>Taxation During the Recovery: Balancing the Interests of the State and Business<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-795aae8b\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2019\/08\/larysa-shvetsova-e1756285636959.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Larisa Shvetsova<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Retired judge of the Kharkiv Court of Appeals, mediator, graduate student in the Department of Tax Law<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>The Transformation of Mechanisms for Resolving Cross-Border Tax Disputes in the Context of Ukraine\u2019s European Integration<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-85222183\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2023\/08\/serhij-broiakov-e1788264850280.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Serhii Broyakov<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Ph.D., Assistant Professor in the Department of Tax Law, expert for the ERASMUS-JMO-2023 project, member of the Advisory Council on Virtual Asset Regulation at the National Securities and Stock Market Commission, advisor on tax and accounting matters at Bona Lex<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>CRS: From Theoretical Concepts to Practical Case Studies<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-730127a9\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/plekhanov-mykyta-e1788871493223.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Nikita Plekhanov<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Deputy Chief of the Main Directorate of the State Tax Service in Sumy Oblast<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>Taxation Issues in Frontline Regions<\/strong><\/p>\n<\/div>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-layout-flex uagb-block-eda44cea\">\n<figure class=\"wp-block-image aligncenter size-thumbnail is-style-rounded\"><img decoding=\"async\" src=\"https:\/\/legalforum.nlu.edu.ua\/wp-content\/uploads\/2026\/09\/krokhmal-e1788957221634.jpg\" alt=\"\"\/><\/figure>\n\n\n\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-container-core-group-is-layout-7c29ce7b wp-block-group-is-layout-constrained\">\n<h5 class=\"wp-block-heading has-text-align-center has-heading-color has-text-color\"><strong>Roman Krokhmal<\/strong><\/h5>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\">Graduate student in the Department of Tax Law at Yaroslav Mudryi National Law University, Director of ADO TAX<\/p>\n\n\n\n<p class=\"has-text-align-center has-small-font-size wp-block-paragraph\"><strong>Beneficial Owner of Income: Criteria for Determination and Limitations<\/strong><\/p>\n<\/div>\n<\/div>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u041e\u043f\u043e\u0434\u0430\u0442\u043a\u0443\u0432\u0430\u043d\u043d\u044f \u044f\u043a \u0437\u0430\u0441\u0456\u0431 \u0442\u0430 \u0443\u043c\u043e\u0432\u0438 \u0442\u0440\u0430\u043d\u0441\u0444\u043e\u0440\u043c\u0430\u0446\u0456\u0457: \u0431\u0435\u0437\u043f\u0435\u043a\u0430, \u0432\u0456\u0434\u043d\u043e\u0432\u043b\u0435\u043d\u043d\u044f, 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