Policy for the assessment and compensation of damages from the russian federation’s aggression against Ukraine

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dc.contributor.authorValerii Zhuk
dc.contributor.authorYuliia Bezdushna
dc.contributor.authorNataliia Zhuk
dc.contributor.authorOlena Hryschenko
dc.date.accessioned2025-12-26T13:21:11Z
dc.date.available2025-12-26T13:21:11Z
dc.date.issued2025-07-04
dc.description.abstractThe military aggression of the Russian Federation against Ukraine has led to significant destruction and economic losses, which must be compensated. The creation of transparent and fair compensation mechanisms is critically important for the restoration of economic stability and the development of Ukraine. A clear and well-developed policy for assessing and indemnifying damages is essential for the effective operation of the compensation mechanism. The article analyzes the main initiatives of the international community and Ukraine regarding the system for recording, assessing, and indemnifying damages. In particular, the position of the United Nations is examined. The measures taken by the world’s leading countries are highlighted, and the steps undertaken by the European Union to establish an international compensation mechanism are described. The legal grounds for the use of the aggressor country’s assets in the United States, Canada, Belgium, and other countries are also analyzed. The domestic legal framework for the compensation of damages is highlighted. Legislation related to the assessment of war damages is analyzed. The goals, tasks, sectoral objects, and specific features of the functioning of international and national registers for recording damage are disclosed. The current status of these registers is also determined. A mechanism for estimating indirect losses is proposed, based on applied analytical assessments derived from enterprise accounting data and a combined approach that includes both accounting and expert evaluations. The proposed methodology relies on international standards for assessment, accounting, statistical, and financial reporting. This mechanism will enable businesses to assess both their direct and indirect losses resulting from the war. It includes an algorithm for recording and reporting indirect losses, with subsequent integration into national statistics and the system of national accounts. Proposals for expanding the methodological approaches to assessing the losses of Ukrainian enterprises from the war through analytical-accounting and analytical-combined assessments are presented. These approaches contribute to achieving the main goals of Ukraine’s compensation policy, namely: the timely mass assessment of losses by all enterprises, the minimization of corruption and injustice in the payment of compensation, and the prompt creation of the Register of losses, as well as the provision of information for making compensation decisions at all levels of management. To achieve these goals, the methods of analysis, synthesis, analogy, comparison, and both graphical and tabular methods of scientific research were employed.
dc.identifier.issn3041-2137 (print)
dc.identifier.issn3041-2145 (online)
dc.identifier.urihttps://ir.duan.edu.ua/handle/123456789/6452
dc.language.isoother
dc.publisherAlfred Nobel University
dc.subjectassessment
dc.subjectdirect damage
dc.subjectindirect damage
dc.subjectassessment methodology
dc.subjectcompensation mechanism
dc.subjectdamage register
dc.subjectfixation of damage
dc.subjectcompensation
dc.subjectlegal framework
dc.subjectоцінка
dc.subjectпряма шкода
dc.subjectнепрямі збитки
dc.subjectметодологія оцінки
dc.subjectкомпенсаційний механізм
dc.subjectреєстр збитків
dc.subjectфіксація шкоди
dc.subjectвідшкодування
dc.subjectнормативноправова база
dc.titlePolicy for the assessment and compensation of damages from the russian federation’s aggression against Ukraine
dc.title.alternativeПолітика визначення та відшкодування збитків, завданих агресією російської федерації проти України (укр. мовою)
dc.typeArticle

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