UK: У статті здійснено аналіз змін державної регуляторної політики ІТ-сектору України в умовах воєнного
стану (2022–2025 рр.). Досліджено функціонування спеціального податкового режиму Дія.City на тлі постійного підвищення фіскального навантаження та адміністративного тиску на ФОП. Ідентифіковано ключові виклики: криза людського капіталу, спричинена не прогнозованістю процедур бронювання військовозобов'язаних,
та ризик подвійного оподаткування ІТ-фахівців-мігрантів, що стимулює їх перехід до іноземних юрисдикцій.
Окремо виділено повільну гармонізацію українського цифрового законодавства з нормами ЄС (Акт про цифрові
послуги, Акт про цифрові ринки, Директива про адміністративне співробітництво). Обґрунтовано необхідність
переходу від аутсорсингової до продуктової моделі розвитку та запровадження податкової дипломатії для захисту податкової бази.
EN: The research is aimed at a comprehensive assessment of the state regulatory policy regarding the information
technology sector in Ukraine during the period of 2022–2025, characterized by the unprecedented challenges of martial
law and the necessity of rapid European integration. The relevance of the topic is determined by the strategic role of the
IT industry as a key export-oriented driver of the national economy, which demonstrated unique resilience and became a
vital source of foreign currency inflows during the full-scale invasion. The study seeks to identify the systemic
contradictions between the state's fiscal interests and the need to maintain the global competitiveness of Ukrainian
technology companies. The methodological basis of the work includes a systematic approach and comparative legal
analysis, which allowed for a detailed comparison of the traditional tax models with the innovative Diia.City legal regime.
The research utilizes methods of economic and statistical analysis to evaluate the dynamics of tax revenues and changes
in the structure of the labor market, moving from individual entrepreneurship toward formal employment. Logical
generalization was applied to formulate strategic directions for the modernization of the regulatory framework in the
context of global competition for human capital.
The results of the study indicate a significant evolution of the regulatory environment from a liberal experimental
model to a more structured and fiscally demanding system. The introduction of the Diia.City regime is identified as a
successful attempt to institutionalize the market, providing unique legal instruments such as gig-contracts and the
distributed profit tax. However, the analysis reveals that the effectiveness of these incentives is currently undermined by a lack of coordination between military mobilization requirements and the economic necessity of preserving specialized
human resources. A critical finding is the widening gap between the rapid pace of fiscalization and the relatively slow
implementation of fundamental European digital acts, such as the General Data Protection Regulation and the Digital
Markets Act. The research highlights the growing risk of mass migration of the tax base due to unresolved issues of double
taxation and the potential loss of tax residency by specialists residing abroad. It is established that the traditional
competitive advantage of low production costs is losing its decisive role, being replaced by the demand for institutional
stability and security.
The practical value of the article lies in the developed recommendations for the optimization of the booking mechanism
for military-obligated specialists, suggesting the automation of criteria for "critical" status based on objective financial
indicators. The proposed concept of "tax diplomacy" offers a pragmatic way to protect the national tax base through
bilateral protocols that recognize martial law as a force majeure for determining residency. Furthermore, the study
outlines a transition strategy from an outsourcing-dominated economy to a product-oriented model through the
implementation of specialized R&D tax credits and super-amortization mechanisms for research activities. These findings
can be utilized by state authorities, legislative bodies, and industry associations to formulate a balanced digital strategy
that ensures the long-term sustainability of the IT sector as a foundation for Ukraine’s post-war innovative recovery.
