Lesya Karnaukh: Together with auditors, we must develop joint solutions for clarity and simplicity in work of the business

Press service of the State Tax Service of Ukraine, published 16 July 2025 at 14:23 Chapter: News

State Tax Service is changing tax control and approaches to audits – quality instead of quantity, analytics instead of pressure, risk-based and process automation. This was emphasized by acting Head of the State Tax Service Lesya Karnaukh during the meeting with representatives of the audit community.

According to her, such dialogue is long overdue, as it is necessary to develop joint real solutions that will add clarity and simplicity in work of the business.   

“Audit reports often record what tax authorities do not see. Therefore, we are ready for real cooperation, taking into account compliance with professional standards in a number of areas” – said Lesya Karnaukh.

Among the main areas:

- sharing typical risks identified during the audit;

- participation in formation of the audit criteria;

- joint analysis of a number of problematic questions, particularly fictitious expenses, unjustified losses, intra-group lending, unjustified use of tax benefits;

- implementation of draft projects on the tax risk management, where independent expertise is required.

Also, participants, during the meeting, discussed another key question – digitalization of processes.

This concerns introduction of the E-audit, audit templates and automated risk assessment system.

According to Lesya Karnauch, this is urgent need, especially when it comes to transparency and minimizing human factor.

“As a part of the risk-based audit, we are already cooperating with developers of the IT solutions. We are also seeking to involve auditors in testing templates, algorithms and control procedures. We are open. And we thank the audit community, which is ready to join in solving current problems” – emphasized acting Head of the State Tax Service.