Gaps in the legal regulation of volunteer activities in Ukraine under martial law

The article is devoted to identifying gaps in the legal regulation of volunteer activities in Ukraine during martial law. The author examines important aspects, in particular, the legal status of volunteers, mechanisms of registration, coordination and control over their activities. Particular attention is paid to the analysis of legislative acts regulating the rights and obligations of volunteers in wartime, as well as measures aimed at protecting the rights and interests of this category of citizens in the difficult conditions of military conflict. The results of the study may be useful for legislators, executive authorities and the public in formulating and implementing policies in the field of volunteer activities under martial law. The article identifies the shortcomings in the legal protection of volunteer activities and social protection of volunteers, including the problems of tax control of volunteer activities in Ukraine, registration of persons engaged in volunteer activities and the lack of legislative acts in certain aspects of legal regulation of this area. Insufficient legal protection of volunteer activities is manifested in the lack of a clear definition of their rights and obligations, the absence of mechanisms to protect them from unfair actions of third parties, and the complicated procedure for obtaining social guarantees and state support. There are also unresolved issues in tax legislation, which leads to unjustified taxation of volunteers’ own funds. One of the ways to solve this problem is to introduce a rule of mandatory registration in the Register of Volunteers for persons planning to organize charity fundraising in the amount of more than 600 tax-free minimum incomes. Implementation of this proposal can strengthen tax control over the activities of volunteers and reduce the number of fraudulent activities. Equally important is to attract young people’s attention to volunteering. The spread of youth volunteer movements will make it possible to popularize and increase the effectiveness of this activity, which is seen as especially relevant in today’s conditions.