ESR
2.3.6.2. The primary criterion for evaluating the performance of the tax authorities and their officials is the degree of compliance with tax legislation and not the fulfillment of the budget revenue plan
Problem solving:
2.3.6. The fact that the tax authorities have functions that involve imposing financial penalties and excessive focus of the efforts of these authorities on imposing such penalties lead to corruption risks.
Deadlines for all measures within ESR
01.05.2023 -
30.06.2024
Implementation of SACP measures within ESR
Total number of measures –
4
1
1
2
Implemented
Not implemented
Not started
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Finance of Ukraine
33.3%
3
Ministry of Digital Transformation of Ukraine
0%
1
Summarized general information on Measures
Indicators of achievement of ESR
Total number of indicators – 2
Indicators fully achieved – 0
Partially achieved indicators – 0
Indicators with a score of 0% – 2
Summarized general information about Achievement Indicators
| № | Indicators | Weight (%) |
|---|---|---|
| 1 | The law amending the Tax Code of Ukraine has come into force, which provides for the approval by the central executive body tasked with shaping the state financial policy of the list of key performance indicators of the State Tax Service and the methodology for their calculation. | 70% |
| 2 |
An order of the Ministry of Finance has taken effect, which: a) approves the key performance indicators of the State Tax Service, which make it possible to evaluate, among other things: the completeness of measures taken by the tax authorities towards observance of the requirements of tax legislation by taxpayers (10 percent); the level of satisfaction of taxpayers with the services of the State Tax Service (10 percent); b) provides for the reporting on the results of achievement of the list of key performance indicators (10 percent). |
30% |