State Tax Service, together with the IMF experts, identified key areas of the tax administration reform

State Tax Service of Ukraine continues cooperation with the International Monetary Fund in the tax administration sphere. 

As a part of the October mission, the State Tax Service’s team led by acting Head Lesya Karnaukh, representatives of the Ministry of Finance and experts from the IMF Budget Department discussed implementation of structural beacons of Memorandum with the IMF, implementation of the National Revenue Strategy and development of the State Tax Service’s capacity to implement reforms.

“Together with our partners, we are working on real changes in the tax system, strengthening capacity of the institution, transparency of processes and trust of business and society” – said acting Head of the State Tax Service Lesya Karnaukh. 

During the mission, the main areas of work at the State Tax Service were presented, namely:

- Change management of the State Tax Service

We are working according to the roadmap for reforming tax system and improving tax administration procedures. Strategic goals and key changes are clearly defined.

- Risk management system (CRM)

Risk-based approach methods have been updated. Methodology for selecting taxpayers with the highest tax risks has been improved – depending on the type of transactions and taxation system chosen by the taxpayer. Risk assessment methodology is being updated, taking into account the transfer pricing specifics.

- Е-audit

We are working to complete implementation of a system that is integrated with existing information and communication systems of the State Tax Service. Single digital space for modern tax administration is being formed.

Large taxpayers are actively involved in the draft e-audit introduction. The SAF-T UA system is being tested in the real conditions.

- Debt management

In this regard, the State Tax Service cooperates with the State Treasury of Ukraine, Ministry of Finance of Ukraine, National Bank of Ukraine and payment service providers. We are currently testing functionality of sending payment instructions in the electronic format. 

We plan to develop a subsystem "Work with debt", we analyze implementation of the best world practices.

- Increasing integrity and trust of taxpayers towards the State Tax Service

New Anti-corruption program of the State Tax Service for 2026 – 2028 is being developed, taking into account recommendations of the international partners. Code of ethical conduct for tax officials has already been developed. 

“Thanks to support of the international partners, we are making the Tax Service modern and transparent institution. Which will not only ensure stable revenues to the budget, but will also meet challenges of the time and have trust of society” – Lesya Karnaukh emphasized.