To set an annual KPI for the State Tax Service of Ukraine to measure effectiveness of the risk-orien…

To set an annual KPI for the State Tax Service of Ukraine to measure effectiveness of the risk-oriented approach. The KPI should measure the ratio of scheduled to unscheduled (i.e., initiated by the tax authority) audits of taxpayers in the reporting period, as well as should provide for a gradual increase in the number of scheduled audits and a decrease in unscheduled ones.