The Ukrainian Armed Forces (UAF) have earned a global recognition, fundamentally shifting how military analysts evaluate modern, asymmetric warfare as their defence strategies have become a blueprint for smaller nations facing large-scale state aggression since 2022. Despite limited capabilities, the UAF have successfully held off and contested Russian advances through a combination of rapid mechanised manoeuvres, tactical counter-offensives and integration of modern military technology, like drones and electronic warfare. The success of the UAF has astonished even the defence experts.

However, the economy of Ukraine faces severe strain and minimal growth because of the continuous fight against the Russians. As per a report by Visit Ukraine Today, the former Soviet Republic spends USD 190 million a day on combat operations. Simultaneously, government revenue is also declining due to relentless Russian airstrikes on civilian businesses, logistics and port infrastructure. With the domestic budget deficit reaching critical levels, Kiev is relying heavily on foreign aid and loans. In such a situation, the Eastern European nation is looking for new sources of revenue to cover the costs of the war. Reports suggest that the Government of President Volodymyr Oleksandrovych Zelenskyy is planning to legalise adult content in order to fund the war against Russia.

Ukraine accounted for just 0.1% of global arms imports in 2015-19. However, it became the world’s largest arms importer between 2021 and 2025, surging to 9.7% of global arms imports following Russia’s full-scale invasion (according to data from the Stockholm International Peace Research Institute or SIPRI)! Hence, a proposal has been made to grant legal recognition to the adult film industry and to bring it under the tax net in an attempt to generate additional revenue. Kiev believes that tax revenue from legalising the adult entertainment industry could reach approximately USD 25 million annually. The Bill to legalise pornography passed its first parliamentary reading in July 2026 and is awaiting a second review.

Yaroslav Ivanovych Zheleznyak, the First Deputy Chairperson of the Finance, Tax and Customs Policy Committee of the Verkhovna Rada (the unicameral Parliament of Ukraine), is one of the proposers of this Bill. Zheleznyak, a prominent Opposition MP representing the Holos (Voice) Party, has opined that if the Bill is passed, the revenue generated from the tax could be sufficient to purchase approximately 30,000 drones. However, the Parliament would have to repeal a Soviet-era law to pass the Bill.

Unlike other European countries, Ukraine does not take a liberal attitude towards adult films or videos. The country’s laws regarding adult films or videos are among the strictest in Europe. Under Article 301 of the Ukrainian Criminal Code, the production, distribution and possession of adult content have historically been illegal. Even the exchange of intimate, nude photos between consenting adults can lead to criminal prosecution and up to seven years in prison. Hence, the adult film industry has been driven underground, creating a lucrative opportunity for Police protection rackets.

The Office of the Prosecutor General of Ukraine, alongside the Security Service of Ukraine (SBU), recently exposed a corruption scheme, involving senior regional Police officers shielding illegal online adult film studios. Reports suggest that protection payments exceeded USD 20,000 per month for Police officers, with additional intermediary fees.

Svetlana Dvornikova (also spelled Svitlana), a popular Ukrainian adult content creator, has shared details of her encounter with the Police regarding the restrictive anti-pornography legislation. Dvornikova, who has paid millions in state taxes, told the press that the Police recently conducted a raid at her residence. They arrived at her doorstep early in the morning in August when she was getting her daughter ready for school. The Police informed her that they would conduct a search operation as a part of a broader criminal investigation opened against her under Article 301 of the Criminal Code. The Police seized her laptop, hard drive and USD 20,000 in cash from her home, and subsequently offered to return half of the money in exchange for a bribe. However, Dvornikova rejected the proposal.

According to Zheleznyak, Ukrainians involved in the adult film industry are facing a peculiar problem. He explained: “Criminal cases could be filed against them if they fail to pay taxes on the income earned from this industry. Even if the source of income is disclosed in tax filings, there remains a risk of being accused of violating laws related to pornography.” Therefore, it has become a dilemma for those associated with this particular industry. Before Russia launched its full-scale invasion of Ukraine, the Zelenskyy Government did not impose strict regulations on the adult film industry. The matter was often overlooked.

As per data released by Fenix International (the UK-based parent company of OnlyFans), roughly 7,900 Ukrainian adult content creators earned over USD 131 million through the platform in 2023 alone. The disclosure has fuelled an ongoing, complex political and economic debate within Ukraine regarding the legal status of the adult entertainment industry. Many believe that a significant amount of money could be deposited into the government exchequer, if this income is brought under the tax net. They have argued that the advantage of using domestic tax revenue, instead of foreign aid, is that it can be utilised directly to meet the Army’s needs.

Meanwhile, experts are of the opinion that it is virtually impossible to cover the entire cost of the war with the revenue generated from this sector. The amount can be considered negligible compared to the total defence expenditure of Ukraine. The Defence Ministry “used funds that had been budgeted for the end of this year, and of course, the total gap is USD 27 billion”, stressed President Zelenskyy while speaking at a meeting of European and British leaders on August 24, 2026.

Meanwhile,

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Published by Koushik Das

Koushik Das (born on May 16, 1976 in Kolkata) is a career journalist. Based in the Indian capital of New Delhi, Koushik writes mainly about foreign policies and current geopolitical issues, and rarely about other topics. His own political ideas are highly influenced by Antonio Gramsci, Louis Althusser, Michel Foucault, Michael Oakeshott and others. English philosopher and political theorist Oakeshott (Dec 11, 1901-Dec 19, 1990) says that “in political activity, men sail a boundless and bottomless sea. There is neither harbour for shelter nor floor for anchorage, neither starting-place, nor appointed destination. But we have to keep afloat”. (Rationalism in Politics, 1962) As a student of Political Science, Koushik loves to share his views on issues, which have great impacts on his thought process (and also on India, South Asia and of course on the global community), with his readers through his website – Boundless Ocean of Politics. By doing so, he tries to keep himself afloat. You will find some of his articles in https://inserbia.info/today/ (https://inserbia.info/today/author/kou_das13_i/), as he has been trying to assess the global geopolitics since 2003. You can also mail him at kousdas@gmail.com View all posts by Koushik Das