ESR
2.3.5.1. Unjustified influence of subjective factors during the exercise of powers by officials of the tax authorities has been prevented
Problem solving:
2.3.5. Excessive scope of discretionary powers of employees of tax authorities
Deadlines for all measures within ESR
01.03.2023 -
30.11.2023
Implementation of SACP measures within ESR
Total number of measures –
6
3
2
1
Implemented
Partially implemented
Not implemented
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Finance of Ukraine
100%
3
State Tax Service of Ukraine
100%
2
Ministry of Economy of Ukraine
0%
1
Summarized general information on Measures
Indicators of achievement of ESR
Total number of indicators – 3
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 3
Summarized general information about Achievement Indicators
| № | Indicators | Weight (%) |
|---|---|---|
| 1 |
An order on amendments to the Procedure of Operation of the Electronic Workspace, approved by the order of the Ministry of Finance dated July 14, 2017, No. 637, has taken effect, which pertains to: a) receipt by a taxpayer of additional fiscal information (information about inclusion in / removal from the list of taxpayers meeting the criteria of a taxpayer with a high risk level, information about suspended registration of tax invoices / reconciliation payments, etc.) about other taxpayers with the prior consent of such individuals, in the form of a document of an established format, in electronic form with the application of the qualified electronic seal of the controlling authority (25 percent); b) expansion of services available in the electronic taxpayer workspace by launching new electronic services that allow, among other things, correspondence through the electronic workspace between the controlling authorities and taxpayers that submit reports in electronic form and/or passed electronic identification online in the electronic workspace and applied to receive documents through the electronic workspace (25 percent). |
50% |
| 2 | The functionality of the electronic workspace has been expanded by implementing the services indicated in subclause 1 of clause 2.3.5.1. | 40% |
| 3 |
the results of the expert survey have demonstrated that: a) more than 75 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (10 percent); b) more than 50 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (7 percent); c) more than 25 percent of experts on the regulation of the economy and business evaluate the degree of implementation of automated services in the operations of the tax authorities as high or very high (4 percent). |
10% |