The amount of taxes overpaid to the national budget in 2012 decreased by UAH 3.2 billion, or nearly 25%, the press service of the Income and Tax Ministry of Ukraine has said.

According to the report, this positive trend is due to the effectiveness of the analysis of tax charge and payment to the budget.

"Part of overpaid taxes after the analysis was returned to taxpayers' accounts in accordance with the requirements of the Tax Code. In addition, the sums additionally charged after checks were repaid on account of those overpaid. Some entrepreneurs included overpaid taxes in tax liability declarations for the following periods," reads a statement.

The ministry also noted that thanks to the Tax Assistant service, taxpayers could independently clarify their tax liabilities and file a specifying declaration, avoiding the risk of minimization.

"As part of this online service, taxpayers sending electronic reports are informed about tax risks, which tax authorities detect when monitoring companies' business activities. This allows taxpayers to independently remove deficiencies before sending official reports," the ministry said.