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

Problem: 2.3.5. Excessive scope of discretionary powers of employees of tax authorities

Progress in the implementation of measures as of 31.03.2025

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31.12.2024Highcharts.com
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measures, the implementation of which as of 31.12.2024
3 2 3 1
9
Implemented Partially implemented In progress Not started
Measures implemented (fully and partially) - 5 ( 55.6%)
Якісний рівень досягнення ОСР
1 2 100.0%
High
0.0%
Middle
0.0%
Low
 
Середня оцінка досягнення ОСР, %
95.0
%
All measures statuses
  • All measures statuses
  • Not started
  • In progress
  • Implemented
  • Partially implemented
  • Not implemented
  • Implemented + Partially implemented
All implementers
  • All implementers
  • Ministry of Finance of Ukraine
  • State Tax Service of Ukraine
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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) Evaluation of achievement of ESR Середній рівень ОСР
Direction 2.3. Customs and taxation
55.6% 5 / 9
55.3%
Problem 2.3.5. Excessive scope of discretionary powers of employees of tax authorities
55.6% 5 / 9
95.0%
1.1 ОСР 2.3.5.1. Unjustified influence of subjective factors during the exercise of powers by officials of the tax authorities has been prevented 2.3.5.1.1 Developing the draft 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 pertaining 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; 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. Ministry of Finance of Ukraine The measure was implemented on time, but partially Partially implemented
100% 5 / 5
90.0%
високий рівень
1.2 2.3.5.1.2 Clearing the draft order indicated in subclause 2.3.5.1.1 with the concerned authorities and reworking the draft (if necessary) Ministry of Finance of Ukraine The measure was implemented on time, but partially Partially implemented
1.3 2.3.5.1.3 Supporting the state registration of the order indicated in subclause 2.3.5.1.1 with the Ministry of Justice Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented
1.4 2.3.5.1.4 Developing software for expansion of the functionality of the electronic workspace by launching the services indicated in subclause 2.3.5.1.1 State Tax Service of Ukraine The measure was implemented on time and in full Implemented
1.5 2.3.5.1.5 Putting the functionality indicated in subclause 2.3.5.1.4 into commercial operation State Tax Service of Ukraine The measure was implemented on time and in full Implemented
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 There is no progress in the implementation of the measure In progress
0% 0 / 4
100.0%
високий рівень
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 There is no progress in the implementation of the measure In progress
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 There is no progress in the implementation of the measure In progress
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 Implementation of the measure has not started Not started