Universal declaration represents a phased process of introducing mandatory submission of tax declarations by individuals. This mechanism is aimed at increasing transparency of citizens’ income, strengthening tax discipline, and reducing the shadow economy. The main goal of universal declaration is to create a system for accounting individuals' income and assets, and to ensure fair taxation.

The declaration system involves providing information on income, property, assets, financial obligations, and other indicators defined by legislation. The transition to universal declaration is carried out gradually, taking into account various categories of taxpayers, starting with public servants and heads of quasi-public sector entities.

Universal declaration contributes to increasing citizens' trust in the tax system, creating prerequisites for the legalization of income and assets, and enabling the state to more effectively combat tax evasion and corruption.