Measure
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
Measure status:
Actual execution date:
10.07.2023
The measure is aimed at achieving ESR:
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
Problem solving:
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.
Deadlines:
Responsible implementors (authorities):
State Tax Service of Ukraine
Sources of funding:
state budget
Volumes of financing (thousand UAH):
within the established budget allocations for the relevant year
Performance indicator:
The draft law has been submitted to the Parliament of Ukraine.
Implementing status
Progress/Result of implementation:
The Ministry of Finance of Ukraine developed the Draft Law of Ukraine On Amendments to the Tax Code of Ukraine Regarding the Assesstment of the Efficiency of Tax Authorities, which was submitted to the Cabinet of Ministers of Ukraine for review by letter dated June 14, 2023 No. 26020-08-3/16292.
On July 07, 2023, the said Draft Law was approved at a meeting of the Government and on July 10, 2023 it was registered in the Verkhovna Rada of Ukraine (Register No. 9471). The Draft Law proposes to amend Articles 191 and 192 of the Tax Code, and specifically: to supplement the functions of the State Tax Service of Ukraine with the norm regarding the achievement of target values of key performance indicators of tax authorities, approved by the Minister of Finance for the relevant year, and submission of a report to the Ministry of Finance on their implementation; grant the right to the Ministry of Finance of Ukraine to approve the list of key performance indicators of the work of tax authorities and the Methodology for their calculation. The specified changes will provide the legal basis for the adoption of the order of the Ministry of Finance of Ukraine, according to which: key performance indicators of the State Tax Service will be approved, which make it possible to assess the completeness of the measures taken by the tax authorities regarding compliance of taxpayers with the requirements of tax legislation, as well as the satisfaction level of taxpayers with the services of the State Tax Service; reporting to the Ministry of Finance of Ukraine on the results of achieving target values of key performance indicators is provided.