Russia's war against Ukraine has a significant impact on the country's economy, particularly in agriculture. According to The Economist, even wartime conditions have certain advantages for farmers who "optimize" their tax obligations. This leads to the fact that approximately 40% of the grain harvest avoids taxation. During the last two years, due to such frauds, Ukraine has lost approximately 3 billion dollars in revenue.

The Deputy Minister of Agrarian Policy of Ukraine, Taras Kachka, emphasizes that the Russian shelling and disruption of logistics chains became a reason for farmers to "optimize" their tax obligations. This is happening against the background of a decrease in the domestic market due to the departure of Ukrainians and the mobilization of agricultural workers to the army.

According to Taras Kachka's estimates, about 40% of the grain harvest is now evading taxation. This creates problems not only for the country's budget, but also for fairness in taxation.

Frauds with "black grain" take various forms:

Small-scale: Farmers use barter and cash payments to avoid taxation.
Landmines and unexploded ordnance as an excuse: Some farmers do not declare crops due to the impossibility of cultivating land contaminated by explosives.
Grain export: Understatement of income during sales abroad and falsification of documents allow to avoid taxation in Ukraine.
Intermediaries and Shell Companies: Firms are used to hold funds overseas, allowing domestic taxation to be avoided.
So far, in the last two years, more than 3 billion dollars have been withdrawn from Ukraine through "black grain". To combat this phenomenon, the authorities plan to improve the exchange of information between investigators and customs, as well as to loosen currency controls. However, the complete cessation of fraud is still a long way off.