Body cameras during tax audits: why the reform did not work 100%

Implementation of a new control system in Ukraine

According to Главком: In 2023, a new control system for tax audits using body cameras was introduced in Ukraine. However, the lack of mandatory use of these cameras significantly reduced the effectiveness of the reform. It is known that the State Tax Service planned 4,558 audits for this year, which is 5% less compared to last year. The peak activity of tax officials traditionally occurs in March and April, and only 278 audits were planned at the beginning of the year.

Danylo Hetmantsev, a politician, noted that the lack of a decision on the mandatory use of body cameras during audits nullifies the main goal of the reform.

He called on tax officials to change their approaches in 2026 and use body cameras as a real tool for transparency. These comments highlight the importance of implementing new technologies to improve control in the taxation sphere and ensure openness in the activities of tax authorities.

The importance of body cameras in tax audits

The introduction of body cameras in tax audits aims to increase transparency and prevent corrupt actions. However, the results to date indicate that achieving the desired outcomes is nearly impossible without the mandatory use of this technology.

It is important for tax authorities to consider the recommendations of experts and adapt their approaches to enhance the effectiveness of control and trust in the taxation system in Ukraine.