Die Befugten zur Durchführung von Steuerfahndung. Staatliche Behörden der Ukraine

Abstract

The article explores the current state and structure of Ukraine’s tax system, highlighting key reforms and the legal framework for tax administration, including classifications of taxes under Ukrainian law. It provides an analytical overview of tax audits, their legal basis, and regulatory procedures as defined by current legislation. Particular focus is given to the authorities responsible for conducting financial and tax-related investigations, with emphasis on the Bureau of Economic Security as the central institution overseeing the use of financial aid provided by Ukraine’s Western partners. The article examines the Bureau’s formation, organizational structure, core functions, investigative jurisdiction, and legal competencies in conducting financial investigations. Furthermore, the study identifies critical challenges and institutional issues faced by the Bureau in the broader context of Ukraine’s alignment with European standards and its path toward European integration. This work aims to inform legal scholars, practitioners, and international stakeholders about Ukraine’s evolving mechanisms for addressing financial crime within a European legal and institutional framework.