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.

Information about the problem
expected strategic
results 3
measures 10
Progress in the implementation of measures as of 12.02.2026
measures, the implementation of which as of 30.09.2025
3 3 1 1 2
10
Implemented Partially implemented In progress Not implemented Not started
Measures implemented (fully and partially) - 6 (60%)
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Display in tabular form
Expected strategic results
the diagrams above show the share (%) of completed measures (fully and partially)
% of measures implemented — % of measures partially implemented — evaluation of achievement of ESR, % —
2.3.6.1. A new agency tasked with pretrial investigation of crimes in the financial sector has been established on a transparent and competitive basis; guarantees of the independence of this agency, its institutional capacity and accountability have been ensured
100%
Measure
2.3.6.1.1 Measure
2.3.6.1.2 Measure
2.3.6.1.3 Measure
2.3.6.1.4
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
25%
Measure
2.3.6.2.1 Measure
2.3.6.2.2 Measure
2.3.6.2.3 Measure
2.3.6.2.4
2.3.6.3. The priority workstream of the tax authorities involves providing consultations and clarifications to taxpayers
50%
Measure
2.3.6.3.1 Measure
2.3.6.3.2
* - certain measures are common to several ESRs, but have a separate number (id)