Basis of tax control is risks and digital analytics

Press service of the State Tax Service of Ukraine, published 15 June 2026 at 16:31 Chapter: News

For the State Tax Service, quality of audits is important, not their quantity. Use of a risk-based approach allows us to focus attention on activities of those business entities that have certain tax evasion risks. At the same time, business entities that operate transparently and pay to the budget practically do not fall into the focus of audits. This was stated by the Deputy Head of the State Tax Service, Teodoziia Chernetska, during the meeting with representatives of the Retailers Association of Ukraine.

Participants in the panel discussion “New economic reality: taxes, control, and partnership of the state with business” talked about modern control models without burdening business and importance of un-shadowing through partnership with taxpayers.

As Teodoziia Chernetska noted, today the State Tax Service pays important attention to the risk analytics.

"Control is gradually shifting from mass audits and numerous requests to analytics, preventive work and partnership with the taxpayers. This contributes to both increasing tax administration efficiency and reducing burden on honest business" – Teodoziia Chernetska noted.

Particularly, only taxpayers with high tax risks identified according to the results of data analysis of the State Tax Service’s information systems are included in the audit plan-schedule.

Since the introduction of moratorium in July 2025, number of unscheduled and actual audits has already been reduced by a third, and the tendency continues.

Separate role in the transformation is played by the E-audit system, which strengthens digital analytics and allows for faster detection of risky transactions without excessive interference in the work of business.

Participants, during the meeting, also discussed importance of well-established interaction between tax and law enforcement and regulatory authorities to effectively stop criminal schemes and unfair competition in the market.