ESR
2.3.6.3. The priority workstream of the tax authorities involves providing consultations and clarifications to taxpayers
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
01.03.2023 -
31.12.2025
Implementation of SACP measures within ESR
Total number of measures –
2
1
1
Implemented
In progress
Implementation of SACP measures within the scope of the Problem by main main performers
Ministry of Finance of Ukraine
50%
2
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
* - Вага - програмне значення індикатора в ОСР| № | Indicators | Weight* (%) | Assessment of achievement | Evaluation rationale | Data source/information manager | |
|---|---|---|---|---|---|---|
| for the year 2024 | for the year 2025 | |||||
| 1 | Orders of the Ministry of Finance have approved at least 12 generalized tax consultations taking into account the proposals of the Expert Council on the Issues of Preparation of generalized tax consultations at the Ministry of Finance, addressing the topics proposed by representatives of the public and the business community. | 50% | 0% |
50 Ministry of Finance Official website of the Ministry of Finance |
||
| 2 | Amendments to the Regulation on the Expert Council on the Issues of Preparation of generalized tax consultations at the Ministry of Finance of Ukraine, approved by the order of the Ministry of Finance dated November 20, 2017, No. 948, which create an environment for online submission of information by citizens and businesses about circumstances attesting to the ambiguity of specific provisions of fiscal and other legislation, compliance with which is monitored by the controlling authorities, have taken effect. | 40% | 0% |
Official printed publications Unified State Register of Normative Legal Acts |
||
| 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 quality of individual and generalized tax consultations provided as high or very high (10 percent); b) more than 50 percent of experts on the regulation of the economy and business evaluate the quality of individual and generalized tax consultations provided as high or very high (7 percent); c) more than 25 percent of experts on the regulation of the economy and business evaluate the quality of individual and generalized tax consultations provided as high or very high (4 percent). |
10% | 0% | Results of the expert survey organized by the National Agency | ||