The Tax Service of Ukraine has been in the spotlight due to systematic violations of the law, which do not seem to lead to any serious consequences for its leadership. Experts and public activists point to political influence and corruption connections as the main reasons that ensure the immunity and impunity of tax officials.
Every country strives to build a fair and transparent taxation system that provides equal conditions for business and promotes economic development, and Ukraine is no exception. However, in our country, tax authorities are often associated with corruption, pressure on entrepreneurs and abuse of power. Even with existing court decisions, law enforcement officers are in no hurry to investigate the crimes of officials of the State Tax Service.
Probably, one of the main reasons why the crimes of tax officials remain without the proper attention of law enforcement officers is the corruption connections within the state apparatus and political influence. After all, it is no secret that officials in various authorities have common interests or financial ties, which complicates effective investigation and punishment of officials. The lack of independent control leads to the fact that cases against tax officials simply "merge" at the level of law enforcement agencies and do not reach court.
It is possible that this happens due to the patronage of the tax office, which, according to experts, is carried out by the chairman of the Verkhovna Rada committee on finance, tax and customs policy, Danylo Hetmantsev. He not only determines the personnel policy of the DPS through the manual heads of the body, but probably protects them from criminal prosecution, in particular, convictions.
How else to explain the fact that Hetmantsev's former assistant, now acting the deputy head of the DPS, Yevgeny Sokur, systematically violates the law and has not been punished for it, like the other management of the tax office?
Systematicity of violations
UNN previously reported that on November 4, 2022, criminal proceedings were opened against Sokur under Part 3 of Article 365 of the Criminal Code of Ukraine (abuse of power or official authority). Acting on October 26, 2022, the deputy head of the DPS adopted an order to cancel the license of PJSC "Ukrtatnafta" for the production of fuel. According to the investigation, such actions of his caused serious consequences for the company, as well as for the state in the form of the impossibility of fulfilling the mobilization tasks of the Ministry of Defense for the production and supply of oil products for the needs of defense and defense capability of the state.
The Prosecutor General's Office confirmed that investigators of the State Bureau of Investigation are investigating a case involving the Acting Deputy Head of the State Tax Service of Ukraine Yevgeny Sokur.
Two years have passed since the opening of criminal proceedings, but Sokur has not yet been brought to justice and he continues to work in a managerial position.
Moreover, it turned out that this is not an isolated case and the actions of acting of the deputy head of the DPS may have a systematic nature. After all, in accordance with the decision of the Kyiv District Administrative Court, he also illegally revoked the license of "Chervonoslobidsky Distillery".
The mass media do not rule out that in this way Hetmantsev's protégé forces the business to pay for the tax office to allow him to work.
Inviolability of management
Experts point out that the tax office has become a tool of pressure in the hands of Hetmantsev. In addition to depriving licenses on trumped-up pretexts, the DPS puts pressure on entrepreneurs by blocking tax invoices and classifying them as risky. Business representatives regularly have to cancel illegal decisions of the DPS in courts. However, not a single official has yet been brought to justice for the forced shutdown of enterprises in this way.
The authorities do not respond to the wave of indignation caused by the actions of tax officials. And the law enforcement officers probably have instructions not to touch the leadership of the DPS. And here it is not only about the fact that security forces pretend to fight corruption, extortion and bribery on the ground, but in fact such cases do not have a logical conclusion. The investigation does not even try to establish the participants of the entire chain of cash movement through the corridors of the tax office.
One of the examples of the inviolability of the DPS is the court decision, which ordered the State Bureau of Investigation to open a case against the management of the tax office for abuse of authority and forgery of documents back in April.
It is also about the fact that the officials of the DPS of Ukraine, in particular the management, including the Central Interregional Department of the DPS for working with large taxpayers, used their power or official position contrary to the interests of the service, as well as entered notoriously unreliable information into an official document. It is, in particular, about the results of the tax audit of the bank "Concord", which is in the process of liquidation. Such actions of the tax office caused great losses to the shareholders of the financial institution.
The Pechersk District Court of Kyiv obliged the SBI to enter information about the crime into the Unified Register of Pretrial Investigations as early as April 11. However, despite the fact that the investigators were supposed to start the investigation immediately after that, the visa is still there.
That is, tax audits have become another effective tool for destroying business.
Will there be light at the end of the tunnel?
Specialists and people's deputies point out that this situation became possible due to the lack of reforms and the need to completely reset the tax system. Despite numerous promises and programs to reform the tax service, in practice changes never happen. Often announced reforms remain only on paper or are cosmetic in nature. Experts are convinced that the lack of systemic changes contributes to the preservation of old corruption schemes and undermines trust in the entire tax system.
Ignoring the crimes of tax officials has serious consequences for the economy and society as a whole. This undermines trust in state institutions, creates unfair business conditions and contributes to the outflow of capital from the country. Small and medium-sized businesses, which are the basis of economic growth, especially suffer from tax pressure and corruption, which complicates the development of entrepreneurship and reduces the level of economic activity.
In order to overcome the existing situation, it is necessary to introduce real, not decorative reforms. First of all, we need independent control over the activities of tax authorities, as well as an effective system of punishment for corrupt actions. It is necessary to break the ties of corruption within the state apparatus, ensure transparency in decision-making and protect business from undue pressure from tax officials.
Only then will Ukraine be able to build a fair and efficient tax system that will promote the development of the economy, rather than hinder it.
