On 03 July 2025, teachers of the State Tax University Olha Ivanyshyna and Iryna Prokopenko took part in an open conversation with Liudmyla Herasymenko, Vice President, General Director of the All-Ukrainian Public Organisation «Association of  Taxpayers of  Ukraine», on the YouTube channel of the Association of Taxpayers of Ukraine on the topic «Taxation and Taxpayer Services in Spain: Experience for Ukraine».  The topic is part of the research carried out within the framework of the EU Erasmus+ Jean Monnet Module project: «Creating sustainable interest in the EU tax culture through the implementation of educational, scientific and communication activities aimed at Ukrainian society», Project №: 101125984 — TIEU — ERASMUS-JMO-2023-HEI-TCH-RSCH

At the beginning of the conversation, Liudmyla Gerasymenko shared her own research on the peculiarities of taxation in Spain and noted that among the unique and interesting taxes in Spain is the wealth tax. Liudmyla Gerasymenko suggested that the Government should carefully review the list of goods classified as luxury goods and significantly supplement it, taking into account the martial law in the country, which would allow it to receive additional much-needed budget revenues.

Olha Ivanyshyna, Head of the Tax Administration Department, project leader, and Iryna Prokopenko, Associate Professor of the Department, project manager, introduced the students to the peculiarities of the Spanish tax system, which is one of the most complex among EU countries. They focused on taxpayer services in Spain and noted that, despite the multiplicity of taxes and their complex administration, tax relations between taxpayers and regulatory authorities are characterised by a high level of mutual understanding, professionalism and trust. Taxpayers are provided with the most convenient, understandable and accessible services and software to help them complete tax returns and pay all types of taxes and fees.

At the end of the meeting, all the interlocutors noted that studying and researching the best practices of taxation and tax culture in the EU and their dissemination in Ukraine in the current realities of today is extremely important for the civil society of Ukraine. As the formation of a high tax culture, tax literacy and tax discipline in Ukraine of the European standard will ensure the establishment of a dialogue between taxpayers and public authorities and will promote a responsible attitude of taxpayers to fulfil their tax obligations.

For more information about the Project and its activities, please follow the link : Erasmus+ та Jean Monnet Modules: https://dpu.edu.ua/universytet/mizhnarodna-diialnist-ta-investytsii/mizhnarodna-spivprt/erasmus-ta-jean-monnet-modules?view=article&id=3340&catid=70

Website of the Tax Administration Department: https://dpu.edu.ua/kafedra-administruvannia-podatkiv?view=article&id=4008&catid=34