{"id":865033,"date":"2026-01-27T17:22:37","date_gmt":"2026-01-27T15:22:37","guid":{"rendered":""},"modified":"2026-01-27T17:22:37","modified_gmt":"2026-01-27T15:22:37","slug":"podatkovi-perevirky-zakonodavchi-koliziyi-ta-neobgruntovani-zapyty-uskladnyuyut-diyalnist-kompanij-doslidzhennya-eva","status":"publish","type":"post","link":"https:\/\/new.eba.com.ua\/en\/podatkovi-perevirky-zakonodavchi-koliziyi-ta-neobgruntovani-zapyty-uskladnyuyut-diyalnist-kompanij-doslidzhennya-eva\/","title":{"rendered":"Tax audits, legislative conflicts and unreasonable requests complicate companies’ activities, according to EBA research"},"content":{"rendered":"

The overall score of the Tax Index amounted to\u00a02.94 points out of 5. Despite a certain improvement (2.64 points in the previous wave), the indicator\u00a0remains in the negative range.<\/p>\n

These are the results of the new\u00a02025 Tax Index<\/strong> survey, conducted by the European Business Association together with Coca-Cola Beverages Ukraine Limited and EY Ukraine.<\/p>\n

View the presentation<\/a><\/p>\n

Overall,\u00a064% of tax experts\u00a0assessed the current tax regime in Ukraine as satisfactory (59% last year). At the same time,\u00a027% of respondents\u00a0believe it hindered business development (36% last year), while\u00a09%\u00a0stated that it facilitated development (compared to 5% in 2024).<\/p>\n

As in the previous year, the\u00a0quality of tax legislation\u00a0received the lowest score among the components of the Index \u2014\u00a02.86 points, although this represents an increase compared to\u00a02.46 points\u00a0in the previous wave. The majority of respondents (63%) consider the quality of tax legislation to be satisfactory, while\u00a023%\u00a0assessed it as unsatisfactory. Only\u00a014%\u00a0of experts believe the legislation is of high quality. According to respondents, the most negative impact on legislative quality comes from contradictions and ambiguous provisions, frequent changes, and the overall complexity of the legislation.<\/p>\n

The\u00a0assessment of tax administration procedures and reporting\u00a0improved to\u00a02.89 points\u00a0(2.62 in 2024). The share of respondents who consider these procedures burdensome decreased to\u00a030%\u00a0(from 44% last year). Meanwhile,\u00a043%\u00a0rated the procedures as satisfactory, and\u00a027%\u00a0described them as easy.<\/p>\n

Respondents most often complained about the\u00a0time required to prepare reports and pay taxes, as well as the\u00a0lack of clarity of rules and explanations. The third most common concern was\u00a0frequent legislative changes\u00a0and the absence of a\u00a0transition period\u00a0for businesses to adapt.<\/p>\n

In 2025, experts rated the\u00a0quality of tax services\u00a0the highest. This component received a score of\u00a03.1 points\u00a0(2.79 points in 2024).\u00a030% of respondents\u00a0were satisfied with the work of tax authorities (20% last year),\u00a050%\u00a0assessed it as satisfactory, while\u00a020%\u00a0rated it as unsatisfactory (compared to 37% last year).<\/p>\n

Half of respondents (50%) reported that it was easy to contact the tax authorities (31% last year), while\u00a018%\u00a0found it difficult. For\u00a023% of companies, issues were resolved satisfactorily, while for the majority (66%) they were resolved only partially.<\/p>\n

The\u00a0assessment of fiscal pressure\u00a0also improved to\u00a02.89 points\u00a0(compared to 2.7 points last year).\u00a030% of respondentsdid not feel fiscal pressure or felt it only marginally. At the same time,\u00a034% of companies\u00a0still reported experiencing significant fiscal pressure (41% last year).<\/p>\n

Among specific manifestations of pressure, businesses most frequently highlighted:<\/p>\n