The Verkhovna Rada Tax Committee Did Not See Real Results from the ESB in Economic Detaxation
The Verkhovna Rada Committee on Finance, Tax and Customs Policy reviewed the report of the Economic Security Bureau of Ukraine for 2025 and heard information from the leadership of the SEB, the State Tax Service, and the State Customs Service regarding the state of economic detaxation.
The meeting took place on June 3, 2026, in a videoconference format. During it, the results of the SEB's activities for the past year were presented.
Assessment of the SEB's Analytical Work
According to the report, in 2025 ESB analysts prepared 1,529 analytical products totaling UAH 141.5 billion, of which 1,092 relate to the tax sphere.
At the same time, the Committee noted that the report lacks key performance indicators — in particular, how many criminal proceedings were initiated based on these analytical materials, as well as the results of their subsequent pre-trial investigations. Therefore, the Committee stated that this makes it impossible to fully assess the practical effectiveness of the analytical units' work.
It is separately emphasized that some ESB recommendations raise questions regarding their appropriateness and practical necessity. For example, among the cases cited is the recommendation to the State Tax Service bodies to annul VAT payer certificates. At the same time, the Committee notes that the VAT payer certificate as a separate document has not been used in legislation for a long time, and the issues of registration and annulment of VAT payer status fall within the direct authority of the State Tax Service bodies.
In conclusion, the Committee stated that the report does not show a clear link between the ESB analytical activities and real results in economic detaxation and reduction of economic offenses.
"Overall, from the Report it is not possible to determine how the results of the ESB analytical units' activities, in particular the prepared analytical studies and products, influenced the processes of economic detaxation, reduction of economic offenses, and strengthening of the state's economic security. The absence of relevant performance indicators and impact assessments does not allow for a proper evaluation of the effectiveness of this area of the ESB activities," the Committee noted.
Investigation Effectiveness
In 2025, the ESB investigated 6,896 criminal proceedings. Suspicions were notified in 890 cases, or 12.9% of the total number of investigated criminal proceedings. 904 criminal proceedings, or 13.1% of the total number of investigated cases, were sent to court.
From January to April 2026, ESB detectives conducted investigations in 3,938 criminal proceedings: suspicions were notified in 320 cases (8.1%), and 314 cases (8%) were sent to court.
Thus, the Committee notes that the percentage of criminal proceedings in which suspicion was notified and the percentage of cases sent to court are too low relative to the total number of investigated proceedings.
It should be noted that more than 64% of the leaders subject to evaluation in the first stage of certification left the service at the Economic Security Bureau of Ukraine in less than a year.
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