The Polaris Programme, in partnership with the All-Ukrainian Association of Amalgamated Territorial Сommunities, conducted a survey of local self-government authorities on the accessibility of tax administrative services following the closure of the State Tax Service of Ukraine's Taxpayer Service Centres. The aim of the study was to assess the current situation, identify key challenges and formulate recommendations for further improving the system for providing these services.

The survey targeted Heads and Deputy Heads of Administrative Service Centres (ASCs), as well as representatives of local self-government authorities from hromadas where the State Tax Service's Taxpayer Service Centres were closed between 2024 and 2026. The anonymous survey was conducted from 27 April to 8 May 2026. Representatives of 36 hromadas from 12 regions of Ukraine participated, ensuring broad geographical coverage.

The findings revealed a significant deterioration in the accessibility of tax administrative services in hromadas following the closure of the State Tax Service's Taxpayer Service Centres. Almost all respondents (97.2%) confirmed that access to these services had become more difficult for residents. At the same time, only 8.3% of hromadas have already integrated selected tax services into their ASCs, while the vast majority still lack such opportunities.

Another systemic challenge identified by the survey is the interaction between the territorial offices of the State Tax Service and local self-government authorities. Only 5.6% of respondents assessed this cooperation as satisfactory, highlighting the need for stronger coordination between national authorities and hromadas to improve access to tax administrative services.

The report also places particular emphasis on integrating tax services into the ASC network. All survey participants support this approach. Moreover, more than 80% of local self-government authorities are willing to invest their own resources - including premises, equipment, or funding - to restore access to tax services. In addition, 100% of respondents support the development of dedicated digital solutions that would enable ASC administrators to deliver selected tax services effectively.

Most respondents also believe that certain basic tax services could be delegated to local self-government authorities, provided they are equipped with the necessary digital tools. This creates opportunities for further decentralisation of responsibilities and the development of a modern, service-oriented model for administrative service delivery.

The report also analyses the current needs of hromadas, possible models for integrating tax services into ASCs, the potential for delegating selected responsibilities to local self-government authorities, and provides recommendations to the State Tax Service of Ukraine on restoring access to tax administrative services in hromadas.

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