乌克兰：技术援助报告海关国家税收战略实施和主要公司职能

UKRAINE Customs’ National Revenue StrategyImplementationand Key Corporate Functions MARCH2026 Prepared ByTadatsugu Matsudaira,Urmas Koidu, Barbara Hebert, and Artan Bozo The contents of this document constitute technical advice provided by the staff of the InternationalMonetary Fund to the authorities of Ukraine (the "CD recipient") in response to their request for technicalassistance. Unless the CD recipient specifically objects to such disclosure, this document (in whole or inpart) or summaries thereof may be disclosed by the IMF to the IMF Executive Director for Ukraine, toother IMF Executive Directors and members of their staff, as well as to other agencies or instrumentalitiesof the CD recipient, and upon their request, to World Bank staff, and other technical assistance providersand donors with legitimate interest (seeStaff Operational Guidance on the Dissemination of CapacityDevelopment Information). Publication or Disclosure of this report (in whole or in part) to parties outsidethe IMF other than agencies or instrumentalities of the CD recipient, World Bank staff, other technicalassistance providers and donors with legitimate interest shall require the explicit consent of the CDrecipient and the IMF’s Fiscal Affairs Department. The analysis and policy considerations expressed in this publication are those of the IMF Fiscal AffairsDepartment. This technical assistance (TA) was provided with financial support from the Ukraine CapacityDevelopment Fund (UCDF). Acknowledgments This technical assistance mission was made possible thanks tothe financial support of UCDF. Contents Acknowledgments ....................................................................................................................3Abbreviations and Acronyms ..................................................................................................6Preface.......................................................................................................................................7Executive Summary ..................................................................................................................8Recommendations..................................................................................................................10I. Introduction ..........................................................................................................................11II. National Revenue Strategy 2024-2030 Implementation and Follow-Up of Previous FADRecommendations..................................................................................................................12A. National Revenue Strategy 2024-2030 Implementation ........................................................12B. Progress of Implementation of Previous FAD Recommendations .........................................13III. Change Management, Stakeholder Engagement and Communications ........................15A. Change Management ...........................................................................................................15B. Stakeholder Engagement and Communications ...................................................................16IV. Human Resource Management Strategy..........................................................................20V. Staff Rotation Policy...........................................................................................................22VI. Internal Audit and Internal Control ...................................................................................26VII. Way Forward .....................................................................................................................28VIII. Annexes ...........................................................................................................................29 Boxes Box 1. Considerations for Tactical Communications – Key considerations...............................18Box 2. Considerations for Tactical Communications – Examples of difficult questions .............18Box 3. Examples of Communications KPIs ...............................................................................19Box 4. HRM Strategy Considerations........................................................................................20Box 5. Principal provisions based on international good practices.............................................22 Figures Figure 1. Model for stakeholder mapping ..................................................................................17 Tables Table 1. Year-to-year growth of imports and customs revenue (percent) ..................................11Table 2. NRS implementation in the SCS..................................................................................12Table 3. Progress of implementation of previous FAD recommendations..................................13Table 4. Risk elements to be considered in staff rotation ..........................................................24