The Verkhovna Rada Committee on Finance, Tax and Customs Policy doubts the effectiveness of the Bureau of Economic Security based on the results of 2025. In the decision following the hearing of the report of BES Director Oleksandr Tsyvinsky, MPs pointed out the absence of key performance indicators, statistical errors and contradictions between the data, writes UNN.
Analysis without results
One of the main remarks of the Rada's tax committee concerns the analytical work of the BES. Despite the report providing data on the creation of 1,529 analytical products worth UAH 141.5 billion, MPs emphasized that the document does not contain information on how many criminal proceedings were initiated based on these studies and what results they led to. Because of this, it is impossible to assess the real effectiveness of the analytical units.
The information on the analytical activities of the BES in the report is presented in such a way that it does not allow for a full assessment of the effectiveness of the BES in this area. The presented results of the analytical units are fragmentary and do not cover the entire range of tasks assigned to the BES
Moreover, it is unclear how such activities affected the de-shadowing of the economy.
Overall, it is not possible to determine from the Report how the results of the BES analytical units, in particular the prepared analytical studies and products, influenced the processes of de-shadowing the economy, reducing the level of economic offenses and strengthening the economic security of the state. The absence of relevant performance indicators and impact assessment does not allow for a proper evaluation of the effectiveness of this area of BES activity
In addition, the MPs noted that some of the recommendations provided by the BES to state bodies look questionable. As an example, the recommendation to the tax service to cancel VAT payer certificates was cited, although such documents have long ceased to exist in legislation.
Decline in investigation effectiveness
Separately, the MPs criticized the results of the pre-trial investigation, which is the main function of the Bureau of Economic Security. Of the nearly 6,900 criminal proceedings investigated by the BES in 2025, suspicions were announced in only 12.9% of cases, and 13.1% of cases, or 904 criminal proceedings, were sent to court.
That is, the percentage of criminal proceedings in which a suspicion was served and the percentage of criminal proceedings sent to court is too low relative to the total number of investigated proceedings
In January-April 2026, the indicators became even lower – only 8.1% of suspects received suspicions, and 8% of cases were sent to court.
Such data is extremely interesting, as it suggests that the law enforcement agency is abusing its powers, and criminal cases are opened not for the purpose of investigating crimes and bringing perpetrators to justice, but for the purpose of putting pressure on business. After all, how else can one explain that out of almost 7 thousand criminal cases, less than a thousand were sent to court?
Errors and manipulations in the report
The MPs also had serious complaints about the coverage of the fight against illegal gas stations. After checking the BES data by assistants to the Committee Chairman Danylo Hetmantsev, it turned out that some of the gas stations that the bureau considered closed or dismantled had resumed operations. In particular, such cases were recorded in Odesa, Lviv, Poltava and Chernivtsi regions.
In addition, the Committee found errors in the report itself. In particular, the BES presented the total volume of revenue from fuel sales as an increase in the indicator, overstating it by more than six times. The units of measurement for fuel sales volumes were also incorrectly indicated.
Furthermore, the information in the BES report regarding the illegal cigarette market was also incorrect. In the report, the Bureau used the average annual shadow market indicator for 2025, which creates the impression of its reduction. At the same time, the tax committee noted that at the end of the year, the share of the illegal market had already grown to 17.8% compared to 12.6% in 2024.
Budget losses from the illegal market at the beginning of 2026 are already estimated at UAH 28.1 billion per year, an increase of UAH 1.6 billion. Every sixth pack on the tobacco market remains illegal
With this approach, the BES tried to create a manipulative impression of positive dynamics, although during 2025 a significant part of the previous year's achievements was lost.
The MPs expressed similar complaints regarding the liquor market. The Committee emphasized that the BES operates mainly with indicators of revenue growth through PRROs, but does not analyze production and tax revenues from manufacturers. At the same time, the level of VAT payment in the industry continues to decline. This, according to the MPs, indicates a halt in de-shadowing processes.
Lack of strategic vision
The Committee concluded that the document mainly consists of a description of individual measures and cases instead of a systematic assessment of the body's activities. The MPs noted negative dynamics in a number of key areas of BES work, in particular regarding analytical activities, the effectiveness of investigations and compensation for damages to the state.
The decision also states that the BES lacks a strategic approach to organizing work, clear planning and a systematic vision of priorities. According to the Committee, the bureau did not demonstrate comprehensive and risk-oriented work to combat the shadow economy, and the reform of the body has not yet been completed.
Based on the results of the discussion during the Committee meeting, the People's Deputies of Ukraine – members of the Committee concluded that it is necessary to strengthen and intensify the activities of the SPS, BES and the State Customs Service in the field of combating shadow processes in the economy. According to the People's Deputies of Ukraine – members of the Committee, increasing the efficiency of these bodies will help ensure equal and fair conditions for conducting business activities for all market participants, reduce the scale of the shadow economy, and also increase revenues to the state and local budgets
Based on the results of the review, the BES report was only "taken into account", and the Committee provided the bureau itself, the SPS and the State Customs Service with an extensive list of recommendations for correcting the identified shortcomings and strengthening work on de-shadowing the economy.
Recall
People's Deputies, interviewed by UNN, stated the need for an audit of criminal proceedings investigated by the BES for their being ordered. They also point to the need to reboot and purge the law enforcement agency.
A series of criminal proceedings against air carriers could become a telling case for checking the legality of criminal proceedings investigated by the Bureau of Economic Security. As reported by UNN, the BES is investigating a number of cases against at least five Ukrainian airlines, including MAU, "Aviation Company Constanta", "Urga", "N3OPERATION" and "Skyline". These air carriers lease aircraft abroad from non-resident companies of Ukraine. The Bureau is convinced that the airlines should pay royalties in Ukraine, i.e., a fee charged for the use of intellectual property. This completely ignores the fact that transport is not intellectual property, and Conventions on the avoidance of double taxation are in force between Ukraine and a number of countries. According to these agreements, Ukrainian companies pay taxes specifically for leasing and in those countries where the lessor companies are residents.
It is on this legal construct, not supported by legislation, that criminal proceedings for tax evasion are based. However, the problem is that this position contradicts both international practice and court decisions that have already been formed in Ukraine.
Ukrainian courts have repeatedly considered similar disputes regarding the rental and leasing of vehicles from non-residents and have sided with businesses, indicating that leasing transport is not a royalty.
This position is shared by specialized lawyers, tax experts and specialists in the field of international taxation interviewed by UNN. They emphasize that international conventions on the avoidance of double taxation take precedence over internal interpretations of tax authorities, and lease payments for transport cannot be equated to royalties.
That is why criminal proceedings against airlines increasingly resemble not a fight against crimes in the economic sphere, but an attempt to create an artificial tax dispute through mechanisms of criminal prosecution.