SUMMARIZED GENERAL INFORMATION ON THE IMPLEMENTATION OF THE PROGRAM MEASURES IN TERMS OF DIRECTIONS, PROBLEMS AND EXPECTED STRATEGIC RESULTS

ESR: 2.3.5.2. The list of grounds for tax audits by the tax authorities has been reduced, as well as the number of audits involving direct contact with the taxpayer

Progress in the implementation of measures as of 05.03.2026
3 1
4
Implemented Partially implemented
Measures implemented (fully and partially) - 4 (100%)
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№ Name of the ESR Name of the measure The main implementer Monitoring results (latest) Status % of measures implemented (fully and partially)
Direction 2.3. Customs and taxation
100% 4 / 4
Problem 2.3.5. Excessive scope of discretionary powers of employees of tax authorities
100% 4 / 4
2.1 ОСР 2.3.5.2. The list of grounds for tax audits by the tax authorities has been reduced, as well as the number of audits involving direct contact with the taxpayer 2.3.5.2.1 Conducting expert examinations of the draft law proposing amendments to the Tax Code of Ukraine pertaining to the frequency and procedure of scheduled documentary audits Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented
100% 4 / 4
2.2 2.3.5.2.2 Using the findings of expert examinations to prepare expert opinions pursuant to Article 27 of the Budget Code of Ukraine and expert opinion on the merits of draft laws containing the provisions indicated in subclause 2.3.5.2.1 Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented
2.3 2.3.5.2.3 Supporting the consideration of the draft laws indicated in subclause 2.3.5.2.1 in committees of the Parliament of Ukraine and during plenary sessions of the Parliament of Ukraine Ministry of Finance of Ukraine The measure was implemented on time, but partially Partially implemented
2.4 2.3.5.2.4 Preparing proposals regarding the expediency of the exercise of the president’s veto right with respect to the laws indicated in subclause 2.3.5.2.1, which have been passed by the Parliament of Ukraine Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented