Chairman of the Verkhovna Rada Committee on Tax Policy Danylo Hetmantsev with his colleagues submitted draft law No. 12359, which proposes to amend the Tax Code to introduce a system for assessing the efficiency and effectiveness of the work of tax authorities.
Danylo Hetmantsev and co-authors emphasize that the current method of measuring the effectiveness of tax authorities by measuring the increase in budget revenues does not correspond to modern practice and methodology for assessing the effectiveness of tax authorities in the developed countries of the world.
The new draft law is based on the TADAT tool, developed with the support of the International Monetary Fund, the European Commission, the World Bank, the Organization for Economic Cooperation and Development (OECD) and other international partners.
The state and taxpayers need regular information on the effectiveness of the work of tax authorities, as well as the ability to monitor their progress in dynamics. For this, it is necessary to create an effective periodic evaluation mechanism that will allow systematic analysis of the performance of tax institutions.
The International Monetary Fund (IMF) emphasizes the importance of conducting such assessments at three levels: strategic, operational, and individual. At the individual level, the effectiveness of the work of tax authorities is assessed through the results of official activity, which is regulated by Article 44 of the Law “On Civil Service”.
