Mediation as a tool of trust: State Tax Service modernizes its approach to tax disputes

Press service of the State Tax Service of Ukraine, published 23 February 2026 at 17:35 Chapter: News

State Tax Service of Ukraine is improving approaches to resolving disputes with the taxpayers. Acting Head of the State Tax Service Lesya Karnaukh and President of the Ukrainian Academy of Mediation Luiza Romanadze signed Memorandum of mutual partnership and cooperation.

"Tax mediation. One of the areas that we are developing in work of the State Tax Service of Ukraine. This is a part of the service model that the State Tax Service is actively implementing. This is opportunity to resolve disputes between the state and business in a timely manner, not to turn everything into a long-term legal hassle. And the most importantly – without losses for the budget" – said acting Head of the State Tax Service of Ukraine Lesya Karnaukh.  

She recalled that the last fall, the State Tax Service began work in this direction with the Business Ombudsman Council. 

"Today, we are expanding our capabilities. We signed Memorandum of cooperation between the State Tax Service and Public Union "Ukrainian Academy of Mediation" with its Head, Luiza Romanadze. We are implementing mediation principles in the tax sphere so that the dispute is resolved through professional and meaningful dialogue" – she added.   

Specialists of the Ukrainian Academy of Mediation will help to develop mediation institution in the tax sphere.

We will focus on the following areas:  

- development of practical aspects of mediation implementation in tax legislation;

- training of employees of the State Tax Service of Ukraine on tax dispute resolution through mediation. The first trainings are planned for this week.

Our common goal:

- ensure the widespread implementation of mediation in settlement of tax disputes;

- develop construction of transparent partnership relations between the payer and the controlling authority;

- increase the payer’s trust level in the tax authorities;

- make a transition from positional disputes to a dialogue between the payer and the controlling authority.

Lesya Karnaukh thanked the Ukrainian Academy of Mediation, which helps in implementing mediation institution in the tax sphere and training tax officials in skills and tools of a mediator.

"We are working together to increase trust of every taxpayer in the State Tax Service. As in the end, one thing is important: entrepreneur who made a mistake has opportunity to correct personally. Anyone who deliberately evades tax is responsible" – she added.