Publication date: 28.04.2024
active and purposeful military lawyer with more than 4 years of experience
The National Revenue Strategy is a framework document that serves as a roadmap for the implementation of tax and customs reforms by 2030. The National Strategy outlines the general direction of reforms. At the same time, it is a flexible document that allows for the adjustment of the sequence of measures and content, taking into account the circumstances, including the results of additional research and discussions of the practical aspects of the relevant reforms with interested parties.
The key is consistency: first, the state provides the conditions for carrying out fundamental reforms, and then gradually implements them. Strengthening the integrity of supervisory bodies (through the implementation of anti-corruption programs, increasing public trust in the Tax and Customs Service) is at the top of the list of reforms.
On December 14, 2023, the Council of the EU adopted a historic decision to start the negotiation process regarding Ukraine's accession to the European Union. Accordingly, the National Strategy takes into account the steps that Ukraine must take on the way to European integration and provides for the adaptation of tax and customs legislation to the standards of the European Union. The specified integration requires changes in the current configuration of the functioning of the systems.
The national strategy reflects Ukraine's intentions to integrate into the world economy as a reliable tax jurisdiction, and to integrate Ukrainian enterprises into international supply chains.Also, the National Strategy is one of the structural beacons envisaged by the IMF's Extended Financing Mechanism (EFF) program, the implementation of which provides Ukraine with the support of international partners, provides a clear picture for all interested parties regarding Ukraine's needs in improving tax and customs legislation, administration processes.
Which is important for taxpayers and investors
The National Strategy contains three key messages for taxpayers, development partners, investors and other stakeholders:
1. Ukraine must count on its own revenues, and this can be ensured only through reforms that are necessary and inevitable.
2. Due to the fact that the National Strategy is designed for 6 years, the reforms will be implemented gradually, according to the steps outlined in this strategy. The successful implementation of the previous steps affects the possibility of implementing the following ones.
3. The national strategy is subject to regular updating and clarification: the content of reform measures and approaches to their implementation outlined in the strategy may undergo changes. At the same time, their general direction should be preserved.
Samples • algorithms • links to NPA
It is important that many directions of reforming the tax and customs spheres, which were once determined during the work on the Recovery Plan presented in the summer of 2022, which received favorable feedback from international development partners and the public, were also reflected in the National Strategy, and now - at the level of a document approved by the Government.
collection of debt from wages recovery of wages through court recovery of wage arrears recovery of wages recovery of wages in court recovery of wages through court recovery of unpaid wages
