Issue: № 12, 2025
Doi: https://doi.org/10.37634/efp.2025.12.1
Introduction. The paper examines anti-corruption compliance as an institutional tool for strengthening tax security under persistent corruption risks in tax administration and low trust in tax institutions in Ukraine. The purpose of the paper is to substantiate anti-corruption compliance as a key element of the tax security management system and to identify priority directions for its implementation in Ukraine with regard to international standards and national strategic documents. Results. The research is based on the analysis of Ukrainian regulations (National Revenue Strategy, State Anti-Corruption Programme, Anti-Corruption Programme of the State Tax Service), ISO 37001, the OECD Tax Administration 3.0 concept and cooperative compliance practices. It is shown that the current framework already contains elements of compliance (risk management, integrity policies, digitalisation of audits and services), but is constrained by institutional vulnerabilities of the tax administration, limited digital capacity, weak external evaluation and low taxpayer trust. Generalisation of EU experience (Netherlands, Poland, Lithuania) confirms the effectiveness of combining anti-bribery management systems, digital standards such as SAF-T and cooperative compliance models in reducing corruption risks and improving tax discipline. Conclusion. The paper outlines directions for institutionalizing anti-corruption compliance in the Ukrainian tax system, including legal recognition of compliance as an element of tax security, implementation of ISO 37001 in the State Tax Service, wider use of e-audit and SAF-T, piloting cooperative compliance with large taxpayers and establishing independent external evaluation of anti-corruption programmes. Implementation of these measures will enhance transparency and integrity in tax administration, strengthen tax security and help restore trust between the state and taxpayers.
Keywords : anti-corruption compliance, tax security, tax administration, digitalization of taxation, cooperative compliance, Tax Administration 3.0
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