Development Management
Development Management
ISSN 2413-9610 e-ISSN 2663-2365 UDC 004; 005; 35; 336; 65
DOI: 10.57111/devt
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Results of achieving the objectives of tax and customs administration in the National Revenue Strategy

Oleksii Naidenko, Kateryna Hunko

Received 20.01.2026, Revised 21.04.2026, Accepted 19.05.2026 Published 29.06.2026

Abstract

Reforming the tax and customs system in order to improve the instruments of tax and customs administration is an important direction of the strategic development of fiscal relations in Ukraine. The National Revenue Strategy until 2030 is a fundamental document that sets out the key vectors of reform in the field of customs and tax relations. The aim of the article was to analyse the implementation of the strategic objectives of the National Revenue Strategy in the sectors “Tax Administration” and “Customs Administration” and to substantiate possible directions for adjusting these objectives under martial law. The paper analyses statistical data on the implementation of the strategic objectives of customs and tax administration in the National Revenue Strategy in 2024-2025. Using the method of generalisation, information on the objectives of tax and customs administration in 2024-2025 was synthesised. Through analytical methods, the study examined the state of anti‑corruption efforts in tax and customs authorities; Ukraine’s position in the Corruption Perceptions Index; statistics on tax information exchange; the shadow market for alcoholic beverages and tobacco products; the state of control over the use of cash registers and software cash registers by taxpayers; the status of tax debt repayment by taxpayers; and the level of remuneration of customs and tax inspectors in Ukraine and selected foreign countries. The results of surveys on public trust in tax and customs authorities were analysed, as well as the state of public outreach and explanatory work carried out by these authorities. Key performance indicators to be used in assessing the effectiveness of customs authorities were summarised, along with the state of technical support and equipment for customs control. Problematic aspects of implementing the strategic objectives of customs and tax administration within the National Revenue Strategy were identified. Directions for adjusting the strategic objectives of the National Revenue Strategy in the sectors of tax and customs administration were substantiated. The practical significance of the results lies in the synthesis of problematic aspects of implementing the strategic objectives of the National Revenue Strategy in the sectors of tax and customs administration


Keywords:

debt; budget deficit; smuggling; supervisory authorities; anti‑corruption measures; transfer pricing; digitalisation

https://doi.org/10.63341/devt/2.2026.98

Retrieved from Volume 25, No. 2, 2026

Pages 98-111

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Suggested citation

Naidenko, O., & Hunko, K. (2026). Results of achieving the objectives of tax and customs administration in the National Revenue Strategy. Development Management, 25(2), 98-111. https://doi.org/10.63341/devt/2.2026.98