Lesya Karnaukh communicated with students of the New York University: tax system must remain functional even in the most difficult conditions

Press service of the State Tax Service of Ukraine, published 24 November 2025 at 16:07 Chapter: National Revenue Strategy

Acting Head of the State Tax Service Lesya Karnaukh spoke about challenges posed by the war to Ukrainian tax system and unique solutions that were generated to ensure performance of the Service’s key functions during online lecture at the New York University.

“Speaking to audience of the New York University is a great honor and responsibility. This is one of the oldest and top educational institutions in the USA. Therefore, when I received an offer to give a lecture online, I did not hesitate. Every such communication is opportunity to tell what Ukrainians are experiencing today. This increases number of our supporters in the world in the fight against russian enemy” – Lesya Karnaukh said. 

She shared experience in adapting Ukrainian tax system to the wartime conditions, ensuring continuity of tax revenues and informed about work of digital services, new formats of communication with the taxpayers, and preserving human resources in extremely difficult conditions.

“Theme of “Keeping the Wheels Turning Under Pressure” for Ukraine is not a metaphor, it is a reality. For almost four years now, our state has been functioning in conditions of the full-scale war. And despite constant attacks, shelling, energy terror and attempts to destroy foundations of the legal system, state institutions continue to work” – Lesya Karnaukh added.

According to her, from the first hours of the invasion, it became clear that tax system must remain functional, as it is what ensures financial stability of the state. State Tax Service faced unprecedented challenges – but was able to maintain stability.

Due to the coordinated work, it was possible to:

- ensure continuous revenue flow to the budget;

- maintain integrity of data and processes;

- guarantee 24/7 service to payers – even in the most difficult conditions;

- implement extraterritorial principle of operation of the Taxpayer Service Centers.

Currently, more than 267 centers and 358 access points across the country serve 3.5 million business entities and 32 million citizens. Number of taxpayers increased by 263 thousand people during 2022 – 2025. These are entrepreneurs, companies and organizations that form basis of Ukrainian economy.

“We form new philosophy of communication with each taxpayer. In 20 regions, we have opened Tax Consultant Offices – high-quality assistance to everyone. Trust in the state is a key to the country’s financial stability and our victory” – added acting Head of the State Tax Service.

Plans of the State Tax Service were also discussed.

Particularly, the tax system reform is currently underway according to the National Revenue Strategy. Focus of changes is on four key areas:

- strengthening integrity;

- improving level of tax legislation;

- digitalization and data;

- organizational and personnel transformations in the State Tax Service.

Role of partners in reforms is significant – the IMF, World Bank and tax institutions of the EU countries. 

“I hope our experience will be useful for analysis of the listeners. At the same time, I wished that no one would ever have to apply it in practice. I also reminded that any aggressor can only be stopped by joint actions of the civilized world” – Lesya Karnaukh emphasized. 

Lecture is available at the link: https://youtu.be/HkWa7KbLhK0.