ESBU offers an effective alternative to years of litigation
In 2025, the Economic Security Bureau of Ukraine issued notices of suspicion in 246 criminal proceedings involving tax evasion. In 80% of these cases, the process concluded with court-initiated exemptions from criminal liability following the full payment of taxes and compensation for damages.
This was stated by Taras Shcherbai, First Deputy Director of the Economic Security Bureau of Ukraine, during the national "United News" telethon.
According to him, the current system often prolongs criminal proceedings even after a business has acknowledged the violation, fully paid the taxes, and compensated for the losses. In such instances, the state gains no additional financial benefit, yet continues to expend resources, while the business suffers significant reputational damage.
The mechanism for settling economic crimes proposed by the ESBU allows for the legal closure of proceedings before a notice of suspicion is issued, provided the state's interest is already protected. It involves the voluntary payment of damages, taxes, and fines, as well as an additional social contribution to support the Armed Forces of Ukraine. In the event of disagreement, the case proceeds to court under the general procedure and is considered in an adversarial process, with full presentation of the parties' positions.
This procedure can only be applied once; repeat offenses entail general criminal liability.
"This is not a softening of responsibility or an amnesty. It is an alternative, more pragmatic, and optimized path that allows for achieving a beneficial outcome for all parties involved in this process," stressed Taras Shcherbai.
