Direction 2.3.
Customs and taxation
50%
5 /
10
0.0%
Problem 2.3.5.
Excessive scope of discretionary powers of employees of tax authorities
50%
5 /
10
0.0%
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
83.3%
5 /
6
0.0%
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
1.6
2.3.5.1.6 Drafting and submitting to the Cabinet of Ministers of Ukraine the draft laws on amendments to the Tax Code of Ukraine, the Customs Code of Ukraine, the Budget Code of Ukraine, and the Law of Ukraine On Collection and Accounting of the Single Premium Towards Compulsory State Social Insurance, which provide for:
1) implementation of comprehensive measures that would guarantee fair competition among taxpayers;
2) ensuring that the government’s guarantees for taxpayers are honored beyond the influence of the subjective factor of officials and the associated corruption risks;
3) fostering the improvement of indexes of business expectations and economic freedom of entrepreneurs.
Ministry of Economy of Ukraine
The measure has not been implemented
Not 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
0.0%
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