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

Problem: 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.

Progress in the implementation of measures as of 03.07.2024
measures, the implementation of which as of 31.03.2024
3 3 1 3
10
Implemented Partially implemented In progress Not started
Measures implemented (fully and partially) - 6 ( 60%)
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
60% 6 / 10
0.0%
Problem 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.
60% 6 / 10
0.0%
1.1 ОСР 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 2.3.6.1.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to amend the Law of Ukraine On the Bureau of Economic Security of Ukraine, which stipulates: 1) the following procedure for forming the competitive selection committee tasked with selecting the Director of the Bureau of Economic Security: three committee members shall be designated by the Cabinet of Ministers of Ukraine, and three more members shall be designated by the Cabinet of Ministers of Ukraine based on proposals from international and foreign organizations that have been providing international technical assistance to Ukraine over the past three years, including in matters of preventing and combating corruption; 2) that the competitive selection process to fill the aforementioned positions consists of three consecutive stages for which the candidate is cleared after successfully passing the previous stage: a) testing the candidates’ knowledge of legislation applicable to activities of the Bureau of Economic Security; b) committee review of the candidates against the established criteria of integrity, during which—where the votes have tied—the decisive vote shall belong to committee members representing international and foreign organizations that have been providing international technical assistance to Ukraine over the past three years in matters of preventing and combating corruption under international or intergovernmental agreements; 3) the candidates shall be interviewed whereupon each member of the competitive selection committee shall perform a score-based evaluation of the level of mastery of each of the essential competencies listed; 4) the formula for calculating the rating of the candidates, which must factor in the score received during testing and the interview. Economic Security Bureau of Ukraine The measure was implemented late and partially Partially implemented
100% 4 / 4
0.0%
1.2 2.3.6.1.2 Preparing an analytical report on enhancing the institutional capacity of the Bureau of Economic Security taking into account the experience of the leading nations – member states of the European Union Economic Security Bureau of Ukraine The measure was implemented on time and in full Implemented
1.3 2.3.6.1.3 Discussing the conclusions and recommendations outlined in the analytical report indicated in subclause 2.3.6.1.2 with the participation of representatives of government agencies, other state agencies, local self-government bodies, NGOs, international organizations, and the academic community Economic Security Bureau of Ukraine The measure was implemented on time, but partially Partially implemented
1.4 2.3.6.1.4 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing to improve the legal regulation of the issues of enhancing the institutional capacity of the Bureau of Economic Security taking into account the findings of the analytical report indicated in subclause 2.3.6.1.2 Economic Security Bureau of Ukraine The measure was implemented on time, but partially Partially implemented
2.1 ОСР 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 2.3.6.2.1 Drafting and submitting to the Cabinet of Ministers of Ukraine a draft law proposing amendments to the Tax Code of Ukraine, which would provide for approval by the Ministry of Finance of the list of key performance indicators of the State Tax Service and the Methodology of their calculation Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented
25% 1 / 4
0.0%
2.2 2.3.6.2.2 Developing a draft order of the Ministry of Finance, which would: 1) approve the key performance indicators of the State Tax Service, which make it possible to evaluate, among other things: a) the completeness of measures taken by the tax authorities towards observance of the requirements of tax legislation by taxpayers; b) the level of satisfaction of taxpayers with the services of the State Tax Service; 2) provide for the reporting on the results of achievement of the list of key performance indicators. Ministry of Finance of Ukraine Not started
2.3 2.3.6.2.3 Issuing the order indicated in subclause 2.3.6.2.2, supporting its state registration with the Ministry of Justice Ministry of Finance of Ukraine Not started
2.4 2.3.6.2.4 Putting into operation the module of annual declaration of the property status and income within the Unified State Web Portal for Electronic Services Ministry of Digital Transformation of Ukraine Implementation of the measure has not started Not started
3.1 ОСР 2.3.6.3. The priority workstream of the tax authorities involves providing consultations and clarifications to taxpayers 2.3.6.3.1 Developing and approving 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 Ministry of Finance of Ukraine Implementation of the measure was started late In progress
50% 1 / 2
0.0%
3.2 2.3.6.3.2 Developing the draft order on 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 will 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 Ministry of Finance of Ukraine The measure was implemented on time and in full Implemented