Maryna

Tax Attorney
Maryna Kushnir
Tax Attorney with extensive expertise in tax law, tax litigation, and legal analysis of regulatory acts. Experienced in representing clients before/in courts of all levels, developing defence strategies, drafting procedural documents, and handling complex tax disputes, including VAT matters, tax audits, and administrative and commercial litigation.
Proven track record of leading legal teams, delivering high-quality legal opinions, and building effective communication between stakeholders and regulatory authorities. Skilled in leveraging modern LegalTech tools and analysing large volumes of legal and financial data using analytical and data-driven approaches.
Committed to providing practical, business-oriented legal solutions while ensuring compliance with applicable legislation and protecting clients' interests.

CONTACTS
Location: Kyiv, Ukraine.
Telephone: [open contact info](look above in the "contact info" section)
E-mail: [open contact info](look above in the "contact info" section)

SKILLS

Hard Skills
• Tax Law — advanced knowledge of the Tax Code of Ukraine and the National Revenue Strategy 2030
• Tax Litigation and Dispute Resolution — extensive experience in VAT disputes, tax audit disputes, and administrative tax appeals
• Litigation Strategy and Case Management
• Court Representation — experience representing clients/authorities before courts of first instance, appellate, and cassation courts
• Legal Drafting and Document Review, including:
◦ responses to tax authority requests;
◦ applications for Individual Tax Rulings (ITRs);
◦ VAT refund applications;
◦ statements of claim;
◦ appeals and complaints;
◦ contracts and legal agreements.
• Legal Research and Case Law Analysis using LegalTech tools, including:
◦ Unified State Register of Court Decisions;
◦ LIGA360;
◦ OpenDataBot;
◦ YouControl.
• Regulatory Analysis and Drafting of Legal Acts
• Tax Advisory and Legal Opinions
• Counterparty Due Diligence and Compliance Checks
• Regulatory Compliance and Risk Assessment

Soft Skills
• Team Leadership and Legal Team Management — experience leading and coordinating legal professionals, assigning tasks, and ensuring the quality of legal outputs.
• Time Management and Prioritisation — ability to effectively manage multiple complex cases and meet critical deadlines.
• Analytical and Critical Thinking — ability to process large volumes of information, identify key legal issues, and develop practical solutions.
• Strong Communication Skills — ability to clearly present legal positions, provide well-structured arguments, and communicate complex legal matters effectively.
• Negotiation Skills — experience conducting professional negotiations and reaching effective solutions with various stakeholders.
• Client and Stakeholder Orientation — ability to understand business and institutional needs while maintaining a high level of professionalism and empathy.
• Problem-Solving and Decision-Making — ability to make well-grounded decisions in complex legal situations.

EXPERIENCE

State fiscal service of Ukraine

December 2024 – Present (1 year 8 months)
Deputy Head of the Information and Analytical Division Legal Department

June 2022 – December 2024 (2 years 6 months)
Head of the Regulatory and Legal Review Unit
Key Responsibilities
Led and supervised a team of legal professionals, ensuring efficient workflow management and maintaining a high standard of legal analysis and advisory work.
Conducted comprehensive legal reviews of draft laws, regulations, and other regulatory acts related to tax legislation, assessing their compliance with applicable legal requirements.
Reviewed and approved legal opinions, providing recommendations to support strategic decision-making.
Coordinated the preparation of legislative amendments and participated in the development of new regulatory frameworks and legal policies.
Reviewed complex Individual Tax Ruling (ITR) requests and made final legal determinations in challenging tax law matters.
Collaborated with internal stakeholders and government authorities to ensure consistency and legal compliance in regulatory initiatives.
Key Achievements
Successfully led a team of three lawyers, improving the quality of legal opinions while significantly reducing the number of revisions required.
Reviewed and approved more than 1,000 draft regulatory acts without receiving comments or objections from supervisory authorities.
Reduced the average legal review time by 70% through process optimisation and improvements to internal workflows.
Developed legal positions that supported key strategic decisions of the State Tax Service of Ukraine.

The Commission for Regulation on Gambling and Lotteries
November 2021 – February 2022 (4 months)
Chief Specialist, Responsible Gambling and Gambling Harm Prevention Division
Key Responsibilities
Implemented measures aimed at preventing and minimising the negative social impact of gambling in accordance with Ukrainian gambling legislation.
Administered responsible gambling programmes, including self-exclusion and player protection mechanisms.
Reviewed applications, verified supporting documentation, and maintained the Register of Persons Restricted from Access to Gambling Establishments and Participation in Gambling, ensuring compliance with statutory requirements.
Analysed regulatory requirements and applied legal provisions when assessing eligibility for inclusion in the register.
Prepared presentations and informational materials to support public awareness initiatives and communication with government authorities and other stakeholders.
Key Achievements
Processed more than 100 self-exclusion applications, ensuring timely and legally compliant decision-making.
Improved the accuracy of data entered into the national gambling restriction register, reducing data-entry errors by 96%.
Developed presentation materials used for communication with public authorities and awareness initiatives related to responsible gambling and player protection.

State Service of Ukraine on Food Safety and Consumer Protection in Kyiv oblast
April 2021 – November 2021 (6 months)
Chief Specialist, Legal Affairs Department
Key Responsibilities
Represented the authority in court proceedings involving consumer protection disputes.
Developed litigation strategies based on legal research and analysis of legislation and judicial practice.
Drafted and reviewed a wide range of legal documents, including statements of claim, responses to statements of defence, appellate and cassation appeals, motions, requests, legal opinions, objections, and official correspondence.
Conducted legal research on consumer protection legislation and monitored relevant case law.
Managed legal documentation and ensured accurate case records and document workflows.
Key Achievements
Successfully represented the authority in consumer protection litigation before Ukrainian courts.
Drafted more than 100 legal documents, including statements of claim and appellate and cassation appeals.
Reduced the number of unsuccessful cases by introducing a systematic approach to legal research and case law analysis.
Strengthened the quality of evidence and legal arguments, contributing to favourable court decisions.

Main Directorate of the State Tax Service in Kyiv Region
February 2019 – April 2021 (2 years 1 months)
Senior State Tax Inspector, Tax Litigation Department
Key Responsibilities
Represented the tax authority in court proceedings related to VAT administration disputes, tax audit disputes, and employment-related cases.
Developed litigation strategies and provided legal support throughout court proceedings, including preparation of procedural documents and defence positions.
Drafted and reviewed a wide range of legal documents, including responses to statements of defence, appellate and cassation appeals, motions, powers of attorney, requests, additional written explanations, official letters, and objections.
Collected and analysed evidence to support litigation strategies and strengthen legal positions in court cases.
Conducted comprehensive legal research and monitored developments in tax, administrative, commercial, civil, labour, and financial law.
Reviewed objections to tax audit reports and analysed legal arguments presented by taxpayers.
Performed legal research, analysed contracts, and prepared legal assessments to support decision-making.
Key Achievements
Successfully represented the authority in more than 50 tax disputes related to VAT administration and tax audit results.
Prepared over 100 appellate and cassation appeals in complex tax litigation cases.
Improved litigation outcomes by implementing a systematic approach to judicial practice analysis and case preparation.
Strengthened evidence-based legal positions, contributing to favourable court decisions.

Main Directorate of the State Fiscal Service in Kyiv Region
October 2017 – February 2019 (1 year 3 months)
Legal Specialist, Tax Appeals Department
Key Responsibilities
Reviewed administrative appeals against tax assessment decisions and analysed decisions challenged before higher-level tax authorities.
Prepared legal conclusions and recommendations regarding the consideration of taxpayer complaints and objections.
Analysed tax-related inquiries, complaints, and requests, providing legally grounded responses.
Investigated the reasons for cancellation of tax assessment decisions and prepared analytical summaries to improve tax administration practices.
Conducted legal research and applied tax legislation to support administrative dispute resolution processes.
Key Achievements
Successfully reviewed more than 1,000 administrative tax appeals and related taxpayer complaints.
Prepared over 1,000 legal conclusions regarding challenges to tax assessment decisions.
Optimised the complaint review workflow, reducing response preparation time by 30%.

EDUCATION

University of the State Fiscal Service of Ukraine
Completed in 2019
Educational and Research Institute of Law, Master of Laws (LL.M.) in Law

University of the State Fiscal Service of Ukraine
Completed in 2017
Educational and Research Institute of Law, Bachelor of Laws (LL.B.) in Law

CERTIFICATES

2025
• The path of justice to European standards. AI & Lawyers: upgrading the profession and the state; Business defence talks
2023
• III Family Dispute Resolution School
• IX All-Ukrainian Law School of Criminal Advocacy
• All-Ukrainian Law School "White Collar Crime: the art of defense”
2022
• XVIII All-Ukrainian Law School on Judicial Procedure

LANGUAGES

• Ukrainian (C2) - native;
• Russian (C1) – advanced;
• English (C1) – advanced;
• German (A2) – elementary.