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==Legal environment and economic support== ===Background=== Since the late 1990s, the Ukrainian government has pledged to reduce the number of government agencies, streamline the regulatory process, create a legal environment to encourage entrepreneurs, and enact a comprehensive tax overhaul.<ref name="ElbLew">{{cite book |last1=Elborgh-Woytek |first1=Katrin |last2=Lewis |first2=Mark W. |title=Privatization in Ukraine: Challenges of Assessment and Coverage in Fund Conditionality |date=2002 |isbn=978-14519-7-162-0 |page=|chapter=Conditionality in Ukraine's funds programs |publisher=International Monetary Fund |url=https://www.elibrary.imf.org/view/journals/003/2002/007/article-A001-en.xml |quote=Throughout the 1990s, structural conditionality—including on privatization—expanded significantly in Ukraine’s programs with the Fund.}}</ref> In 2003, the IMF encouraged Ukraine to quicken the pace and scope of reforms, threatening to withdraw financial support.<ref>{{cite book|first1=Bogdan|last1=Lissovolik|url=https://www.elibrary.imf.org/view/journals/001/2003/126/article-A001-en.xml|title=Determinants of Inflation in a Transition Economy-. The Case of Ukraine|date=1 June 2003|publisher=International Monetary Fund |isbn=9781451854923}}</ref> On 24 June 2010, Ukraine's Foreign Minister [[Kostyantyn Gryshchenko|Kostyantyn Hryshchenko]] signed a free trade agreement with the [[European Free Trade Association]] (EFTA).<ref>{{cite web|url=http://www.kyivpost.com/news/nation/detail/70914/|title=Ukraine signs agreement on free trade zone with EFTA|publisher=[[Kyiv Post]]|date=24 June 2010}}</ref> According to the [[Global Competitiveness Report]] of 2012–2013, "the country's most important challenge is the needed overhaul of its institutional framework, which cannot be relied on because it suffers from red tape, lack of transparency, and favouritism."<ref>{{cite web|url=http://www3.weforum.org/docs/WEF_GlobalCompetitivenessReport_2012-13.pdf|title=The Global Competitiveness Report 2012–2013|publisher=[[World Economic Forum]]|date=2012}}</ref> In reports by the ''[[Kyiv Post]]'' in 2010 and 2011 respectively, a "double taxation avoidance" treaty with [[Cyprus]] signed in 1982 by the Soviet Union has cost Ukraine billions of U.S. dollars of [[tax revenue]]s.<ref>{{cite web|url=http://www.kyivpost.com/news/nation/detail/76040/|title=High Price Of Havens|publisher=[[Kyiv Post]]|date=29 July 2010}}</ref><ref>{{cite web|url=http://www.kyivpost.com/news/nation/detail/118501/|title=The Money Carousel|publisher=[[Kyiv Post]]|date=9 December 2011}}</ref> The 2014 campaign of [[lustration in Ukraine]] was criticised by Mark Varga, writing in ''[[The National Interest]]'' as it might have adverse economic effects.<ref>{{cite web|url=http://nationalinterest.org/feature/exposed-ukraines-massive-witch-hunt-12332?|title=Exposed: Ukraine's Massive Witch Hunt|date=26 February 2015|access-date=14 October 2017}}</ref> On 29 May 2014, Ukraine entered into the [[European Union–Ukraine Association Agreement]],<ref name="Eur">{{cite web |title=Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part |url=https://trade.ec.europa.eu/doclib/docs/2016/november/tradoc_155103.pdf |publisher=[[European Union]] |access-date=20 December 2023 |archive-url=https://web.archive.org/web/20161216151926/https://trade.ec.europa.eu/doclib/docs/2016/november/tradoc_155103.pdf |archive-date=16 December 2016 |page=2135 |date=29 May 2014}}</ref> that reached its full application on 1 September 2017.<ref>{{cite web|url=https://ec.europa.eu/commission/presscorner/detail/en/IP_17_3045|title=EU-Ukraine Association Agreement fully enters into force|archive-url=https://archive.today/20191014024422/https://ec.europa.eu/commission/presscorner/detail/en/IP_17_3045|archive-date=14 October 2019|url-status=live}}</ref> ===Foreign workers=== A number of foreign [[Foreign worker|guest workers]] come to work in Ukraine, mainly in seasonal farm work and construction industry, especially from neighbouring [[Moldova]] and [[Belarus]].<ref>{{cite news|url=http://mondediplo.com/2010/10/08moldova|title= Moldova's economic exiles|journal= [[Le Monde]]|archive-url=https://archive.today/20101010121625/http://mondediplo.com/2010/10/08moldova|archive-date=10 October 2010|url-status=live}}</ref>
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