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As we step into the year 2024, we’re excited to launch “Voices of Expertise,” an interview series highlighting exclusive insights. In this captivating journey, we will introduce our international key experts who are facilitating changes, shaping policies, and sharing their insights in the transformation of the public finance management landscape in Ukraine. By giving faces to the programme, we aim to bring you closer to the experts who are guiding us towards EU membership.

In the realm of tax legislation, as Ukraine advances towards European integration, the harmonization of its tax system with European Union (EU) standards becomes a complex undertaking. This process entails adapting national tax laws to EU norms, which are continuously evolving. It is a journey that calls for close collaboration, commitment, and learning from the EU member states, particularly those with well-established tax systems.

Ukraine is reforming its customs system in accordance with the EU standards. At the same time, Ukraine continues to use its own regulations introduced long before the signing of the Association Agreement with the EU and before it submitted its application to join the EU. From the point of view of the European integration process, these provisions are temporary.

In June 2023, the EU4PFM project concluded a paper that encompasses possible modalities for the future development of the internal audit function in the Ukrainian public sector. The paper draws insights from a comprehensive study conducted in EU and non-EU member states, comparing various configurations for public sector internal audit. The focus of this comparison lies in centralised and decentralised internal audit arrangements, aiming to learn from other countries’ experiences and derive implications for the future of internal audit in Ukraine. The findings and recommendations presented in the paper aim to foster discussions that contribute to shaping future policy development regarding internal audit. This article highlights the main points and potential pathways for public sector internal audit in Ukraine.

It is almost one year since russia launched its unprovoked attack on Ukraine and the country continues to fight struggle for its freedom in this brutal war.