KYIV, Dec 21 – The European Business Association (EBA) together with EY Ukraine has conducted a new wave of the Tax Index for the second-third quarters of 2020 interviewing 91 tax and financial experts from EBA member companies that results in 2.90 points out of 5 possible (2.95 in the previous period). It means that the integrated index continues to remain in the negative area.

"The results of the Tax Index show the disappointing stability in the assessment of tax experts for the second year in a row. Thus, throughout the history of the study starting from 2011, the index has never crossed the 3-point mark," the EBA said on Monday.