Business Ombudsman Council records 42% rise in complaints about tax audits

In the third quarter of 2026, the Business Ombudsman Council (BOC) received 267 appeals from entrepreneurs. Of these, 128, or 48%, concerned tax issues.

Appeals dynamics: 42% increase

The number of complaints regarding tax audits increased from 50 in the first quarter to 71 in the third. This is a 42% rise compared to the beginning of the year.

In addition to tax disputes, 41 complaints concerned the actions of law enforcement agencies. The distribution of appeals by structure was as follows:

• 21 appeals concerned the National Police;
• 10 concerned the activities of the prosecutor's office;
• 7 concerned the Bureau of Economic Security.

More than two-thirds of the applicants who turned to the ombudsman represented small and medium-sized businesses.

Decline in the effectiveness of rights protection

The share of cases that the BOC managed to close successfully decreased to 47% in the third quarter. For comparison, this indicator stood at 60% in the second quarter.

The financial impact of the Council's work also decreased: from approximately UAH 1.1 billion in Q2 to UAH 524.6 million in Q3. Out of the total 267 complaints received during this period, 117 were rejected.

Business Ombudswoman Anka Feldguzen specifically acknowledged that the number of tax cases successfully resolved in favour of entrepreneurs had decreased.