Miroslav Prodan: Separation of the SFS in Ukrainian realities
In March 2019, the Ukrainian government decided to separate the customs and tax services. Depending on the estimates, this reform of the commercial service of the state during the years of independence is almost the fifteenth. It means that our tax authorities are always in a state of reform.
The requirement to create two new services from the SFS was a persistent demand from the IMF, adopted after the signing of the Memorandum at the end of 2018.
Miroslav Prodan: Unified approaches to the organization of fiscal authorities do not exist
The most attractive option at first glance seems to follow the finished model. But the catch is that these organs formed naturally.
Each state had its economic conditions, political and legal features.
Having studied the features of the commercial service in different countries, you can see that in some states, they are divided. In others, they function independently or are incorporated into other ministries. For example, the Tax and Customs Board operates in Estonia, which is the only fiscal authority. In Israel, economic functions are assigned to the Ministry of Finance. The Italian tax administration system looks quite differentiated.
Sold: Ukraine needs split SFS.
The need for the separation of SFS in Ukraine has matured objectively. It was worth listening to the recommendations of the IFS to improve the efficiency of customs and financial services.