The Bureau of Economic Security of Ukraine launched a survey regarding its initiative for pre-trial settlement of tax offenses. This was announced by the director of the BEB Oleksandr Tsyvinskyi on social networks: the idea is to focus not on the "number of criminal cases", but on the real financial result for the budget.

What is the essence of the initiative?

A mechanism is proposed whereby the proceedings can be legally terminated even before the suspicion is reported, if the party admits the violation and fulfills the financial conditions.

In practical terms, this means:

- voluntary compensation for damages;
- full payment of taxes, fines and sanctions;
– additional contribution to the budget for defense support (ZSU) — examples of an additional percentage of the amount of damage appear in public explanations, that is, in fact “above” compensation (in the media, this is often described as a “100% + additional” model);
- the possibility of use only once, so that it does not turn into a "subscription".

If there is no agreement, the case proceeds in the general order (pre-trial investigation, suspicion, court).

Why did this topic appear now?

Important context: The BEB reports that in 2025, 246 criminal proceedings were initiated for tax evasion, and in 80% of cases the process ended with a court-initiated discharge from criminal responsibility after payment of taxes and restitution.

That is, de facto the state often still comes to the "compensatory final", but already after entering the criminal procedure, with the expenditure of time, resources and nerves - both for business and for the state.

Where are the risks - and what can the initiative improve

Corruption risks usually increase when the issue moves into the criminal sphere: there is room for informal agreements, "bargaining" and pressure. That is why pre-trial settlement can potentially reduce these risks, but only if the mechanism is:

- transparent (clear criteria of "who can" and "who can't");
– standardized (a single formula for calculating damages and payments, without manual mode);
– controlled (external audit, public reporting, minimization of the discretion of specific officials).

Our approach

We support tools that give a real fiscal effect and reduce the shadow, but at the same time we will demand their careful application with guarantees:

– transparency of procedures and decisions;
- protection of bona fide business from "plans based on indicators";
- equal rules for all without selectivity.

The initiative has been submitted for public discussion - it is a good moment for the business community to give concrete feedback: what safeguards are needed so that the "compensation model" does not turn into a new space for abuse.