{"id":155013,"date":"2018-12-12T15:21:29","date_gmt":"2018-12-12T13:21:29","guid":{"rendered":"https:\/\/eba.com.ua\/?p=155013"},"modified":"2024-01-31T22:14:00","modified_gmt":"2024-01-31T20:14:00","slug":"biznes-pokrashhyv-otsinku-podatkovoyi-systemy-ukrayiny","status":"publish","type":"post","link":"https:\/\/eba.com.ua\/en\/biznes-pokrashhyv-otsinku-podatkovoyi-systemy-ukrayiny\/","title":{"rendered":"[:ua]\u0411\u0456\u0437\u043d\u0435\u0441 \u043f\u043e\u043a\u0440\u0430\u0449\u0438\u0432 \u043e\u0446\u0456\u043d\u043a\u0443 \u043f\u043e\u0434\u0430\u0442\u043a\u043e\u0432\u043e\u0457 \u0441\u0438\u0441\u0442\u0435\u043c\u0438 \u0423\u043a\u0440\u0430\u0457\u043d\u0438[:en]Business has improved the assessment of Ukraine&#8217;s tax system[:]"},"content":{"rendered":"<p><\/p>\n<p><span data-preserver-spaces=\"true\">As part of the EBA Tax Index survey, 82 experts of the Tax Committee has evaluated the tax system of Ukraine.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">The results of the survey showed that for the period April-October 2018, the Index reached <strong>2.97 points<\/strong> (out of 5 possible), which is the highest result in the history of research since 2011. Although the index is still in the negative plane, for the first time its value came as close as possible to the neutral mark.<\/span><\/p>\n<p><a class=\"_e75a791d-denali-editor-page-rtfLink\" href=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2018\/12\/EBA_Tax_Index_November_2018_ENG.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><strong><span data-preserver-spaces=\"true\">View the Presentation<\/span><\/strong><\/a><\/p>\n<p><strong><span data-preserver-spaces=\"true\">The index was calculated based on the following 4 criteria:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Quality of tax legislation;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Complication\/ easiness of tax administration;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Fiscal pressure;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Quality of tax service (work of tax authorities).<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">The total value of the Tax Index is an integrated calculation of the average value of each of the criteria. Below is the detailed review of the current Ukrainian tax system and the factors that influenced the results of the study according to experts of the European Business Association.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tTAX LEGISLATION\n\t<\/blockquote>\n<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">This year&#8217;s survey shows positive changes in experts&#8217; assessments &#8211; 48% of experts consider the quality of Ukraine&#8217;s tax legislation to be satisfactory, while only 27% of respondents are dissatisfied with its quality and believe that it needs to be improved. In the similar period of the research in 2017, the share of those dissatisfied with the tax legislation amounted to 70%.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Interestingly, experts have divisive opinions on to which extent the current tax regime facilitates doing business &#8211;\u00a0<\/span><strong><span data-preserver-spaces=\"true\">33%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0of respondents rated the regime as favorable and\u00a0<\/span><strong><span data-preserver-spaces=\"true\">32%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0&#8211; as unfavorable. If we analyze the structure of respondents, mainly representatives of medium and small businesses consider the tax regime to be favorable, while representatives of large businesses take the opposite position.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\t<div class=\"blockquote-custom-big animate-block animate-block--before animate-block--to-right\">\n\n\t\t<div class=\"quote-header\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/10\/Volodymyr_Kotenko.png\">\n\n\t\t\t\t\t\t\t<span class=\"name\">Volodymyr Kotenko<\/span>\n\t\t\t\n\t\t\t\t\t\t\t<span class=\"position\">Chairman of the EBA Tax Committee<\/span>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<blockquote class=\"blockquote-custom\">\n\t\t\t\tIn fact, such results should not relax take the lawmakers off guard. Moreover, in combination with other indicators, they create grounds for concern. Thus, a significant percentage of respondents could not determine their attitude to the quality of legislation.\n\t\t\t<\/blockquote>\n\t\t\t\t\n\t<\/div>\n<\/span><\/p>\n<p><em><span data-preserver-spaces=\"true\">&#8220;This may indicate a hidden dissatisfaction with the quality of the rules. The list of &#8220;claims&#8221; to the legislation (constant changes, the volume of documents, contradictions, and ambiguous provisions) testifies to the existence of systemic defects that cannot be corrected by one smart regulatory act. But the recurrence of these claims indicates that they remain unresolved for a long time, which has a suppressive effect on investment sentiment.<\/span><\/em><\/p>\n<p><em><span data-preserver-spaces=\"true\">The scores on the tax administration issues confirm such conclusions &#8211; despite the positive dynamics, almost half of the respondents consider the administrative procedures cumbersome. It is unfortunate that a number of these problematic issues (hasty introduction of new regulations, unclear rules, and explanations to them, the imperfection of electronic services) could be avoided if the improvements to the regulatory framework had been regularly and timely carried out without &#8220;assault&#8221; and &#8220;demonstration&#8221; campaigns.<\/span><\/em><\/p>\n<p><em><span data-preserver-spaces=\"true\">Traditionally, attention is drawn to a high percentage of &#8220;neutral&#8221; assessments. The time and business performance will show whether it means indifference and despair, or, on the contrary, restrained optimism.&#8221;<\/span><\/em><\/p>\n<p><span data-preserver-spaces=\"true\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tTAX ADMINISTRATION\n\t<\/blockquote>\n<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">Positive dynamics can be observed in the assessments of tax administration and reporting.\u00a0<\/span><strong><span data-preserver-spaces=\"true\">30%\u00a0<\/span><\/strong><span data-preserver-spaces=\"true\">of experts assessed this process positively. Instead,\u00a0<\/span><strong><span data-preserver-spaces=\"true\">45%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0consider the procedure burdensome. Last year, 23% of respondents gave a positive assessment, and 66% gave a negative assessment.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">The main factors that negatively affect the tax reporting and administration, in order of priority for respondents:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Hasty introduction of new rules and lack of time to adapt to them;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Imperfection of the electronic tax reporting system;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Unclear rules and clarifications regarding the preparation of tax reporting and conducting of payments<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 The amount of time spent preparing tax reporting and tax payments\u00a0<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Number of payments.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tFISCAL PRESSURE\n\t<\/blockquote>\n<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">In April-October 2018,\u00a0<\/span><strong><span data-preserver-spaces=\"true\">29%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0of respondents felt the effects of fiscal pressure (last year this percentage reached 45%).\u00a0<\/span><strong><span data-preserver-spaces=\"true\">28%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0reported that the pressure was insignificant and\u00a0<\/span><strong><span data-preserver-spaces=\"true\">21%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0of experts did not encounter this phenomenon at all during the study period.<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">The business has observed the following displays of fiscal pressure:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Unreasonable interpretations of tax legislation by controlling authorities and their non-acceptance of counter-arguments \/ explanations;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Unreasonable information requests;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 \u201cOffers\u201d to pay the taxes in advance;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Biased decisions of fiscal authorities.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tTAX SERVICES\n\t<\/blockquote>\n<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">The results of the survey showed that the number of dissatisfied with the quality of tax services has decreased &#8211; currently only 26% (last year &#8211; 52%). Instead, 33% of respondents confirmed that they were satisfied with the quality of tax services and another 40% showed a neutral attitude.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\t<blockquote class=\"animate-block animate-block--before animate-block--to-right\">\n\t\tRELEVANT CHANGES TO TAX LEGISLATION AND ITS IMPACT ON BUSINESS ENVIRONMENT\n\t<\/blockquote>\n<\/span><\/p>\n<p><strong><span data-preserver-spaces=\"true\">Traditionally, we ask our experts about their opinion on important steps that would significantly facilitate taxation procedures for doing business. This year the followings were suggested:<\/span><\/strong><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Reducing of income tax and VAT rates;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Prescribing legislation clearer to prevent ambiguity;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Ensuring the stability and predictability of legislation, compliance with the principle of tax stability;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Reducing the burden on wages;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Fighting against smuggling and tax fraud;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Transparency and simplification of the tax procedure, reduction of the tax burden;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 SFS reform and introduction of personal responsibility of tax auditors\/inspectors;<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">\u2022 Change of personal taxation, revision of tax benefits, and special regimes.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">We also asked our experts\u00a0<\/span><strong><span data-preserver-spaces=\"true\">two additional questions<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0to assess the impact of (1) increasing the minimum wage for the next year and (2) abolishing the maximum accrual base and introducing a regression scale for the single social security tax on their company&#8217;s activities.<\/span><\/p>\n<p><span data-preserver-spaces=\"true\">The results show that\u00a0<\/span><strong><span data-preserver-spaces=\"true\">38%<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0believe that\u00a0<\/span><strong><span data-preserver-spaces=\"true\">increasing the minimum wage<\/span><\/strong><span data-preserver-spaces=\"true\">\u00a0will negatively affect the activities of their company, 22% &#8211; positively, and 40% show a neutral attitude. Regarding the\u00a0<\/span><strong><span data-preserver-spaces=\"true\">abolition of the maximum accrual base and the introduction of a regression scale for the single social security tax<\/span><\/strong><span data-preserver-spaces=\"true\">, the vast majority of respondents &#8211; 66% &#8211; assessed this step negatively, while only 8.5% supported it and 25.5% took a neutral position.<\/span><\/p>\n<p style=\"text-align: center;\"><strong>Research Partner<\/strong><\/p>\n<p style=\"text-align: center;\"><a href=\"http:\/\/www.gemius.com.ua\/domashnjaja-stranica.html\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-1439\" src=\"https:\/\/eba.com.ua\/wp-content\/uploads\/2017\/09\/gemius_logo_print.png\" alt=\"\" width=\"160\" height=\"39\" \/><\/a><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>As part of the EBA Tax Index survey, 82 experts of the Tax Committee has evaluated the tax system of Ukraine. The results of the survey showed that for the period April-October 2018, the Index reached 2.97 points (out of 5 possible), which is the highest result in the history of research since 2011. Although [&hellip;]<\/p>\n","protected":false},"author":4489,"featured_media":254430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false},"categories":[4,14111,5,13],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v21.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Business has improved the assessment of Ukraine&#039;s tax system - European Business Association<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/eba.com.ua\/biznes-pokrashhyv-otsinku-podatkovoyi-systemy-ukrayiny\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Business has improved the assessment of Ukraine&#039;s tax system - European Business Association\" \/>\n<meta property=\"og:description\" content=\"As part of the EBA Tax Index survey, 82 experts of the Tax Committee has evaluated the tax system of Ukraine. The results of the survey showed that for the period April-October 2018, the Index reached 2.97 points (out of 5 possible), which is the highest result in the history of research since 2011. 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European Business Association","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/eba.com.ua\/biznes-pokrashhyv-otsinku-podatkovoyi-systemy-ukrayiny\/","og_locale":"en_US","og_type":"article","og_title":"Business has improved the assessment of Ukraine's tax system - European Business Association","og_description":"As part of the EBA Tax Index survey, 82 experts of the Tax Committee has evaluated the tax system of Ukraine. The results of the survey showed that for the period April-October 2018, the Index reached 2.97 points (out of 5 possible), which is the highest result in the history of research since 2011. 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