Conditional shortfalls from using individual entrepreneurs

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At the same time, the most important thing that the analyzed document envisages is the reform of the simplified taxation system by narrowing the scope of its application and increasing tax rates to the level of the general regime, while simultaneously complicating the procedures for complying with tax legislation.

Thus, the state is starting the fight against tax evasion not with schemes with a turnover of 200-450 billion UAH, but with 3 groups of individuals - entrepreneurs on a single tax, who are sometimes used by big business to optimize taxation. in special database the 3rd group instead of hiring are about 4-8 billion UAH , and due to understatement of revenue by individual entrepreneurs in the 1st and 2nd groups - about 1-4.3 billion UAH .

The government's decision to reform the simplified taxation system is premature and does not correspond to the current situation in the country, because instead of filling budgets, it may, on the contrary, prevent the survival of small and medium-sized businesses (not to mention their development), and even destroy entire sectors of the economy. Increasing the tax burden on business during the war is unacceptable, as it creates numerous risks, such as moving "into the shadows" or to another jurisdiction, and therefore our state may lose its investment attractiveness altogether.

Experts from think tanks, together with CASE-Ukraine, with the support of ISAR Unity, conducted a detailed analysis of the National Revenue Strategy and emphasize that Ukraine needs a simple and fair tax system, the eradication of the practice of presumption of guilt in tax and customs administration, which will create a comfortable environment for the rapid recovery of the economy without inspections, corruption, and interference.