Abstract. To effectively counter Russia’s aggression against Ukraine, it is necessary to reform the tax system. In such circumstances, it is relevant to study the current state of Tax Policy and innovations introduced in the Tax Code of Ukraine during the martial law legal regime. Using quantitative methods, the study analyzes tax revenues from the single tax and the single contribution to mandatory state social insurance paid by taxpayers.  According to the results of the analysis of laws that introduced amendments to the Tax Code of Ukraine in 2022, it was revealed that almost all of them related to tax preferences. Some problems were also identified as the results of an analysis of the laws adopted in 2022 in the field of preferential tax policy in terms of their harmonization with EU law. Most of the legislative acts  in 2022 were adopted without obtaining the conclusion of the Committee on Ukraine’s integration into the European Union. Also draft laws were implemented in the presence of a conclusion about their non-compliance with the norms of the “acquis EC”. The negative consequences of the Ukrainian preferential wartime tax policy are also the lack of compensatory mechanisms to reduce budget losses from the introduced benefits. Taking into account these circumstances, it is recommended to conduct a mandatory examination of the draft law’s compliance with the “acquis EC” standards when preparing legislative acts. The proposed recommendations have a practical focus and can be implemented in rule-making practice in Ukraine.