Whenever talking about a "fair tax system" in Ukraine is heard in Ukraine, society is in anticipation, and politicians are in fear. Tax reform is one of the issues that remains chronically unsolved for years. And the main reason is not the lack of laws or specialists. It is in the heart of the system.
In 2018, US President Donald Trump introduced protectionist duties on the import of Chinese products. In response, the markets fell, and Trump's personal wealth decreased by $ 500 million. This is the price for the political decision in the interests of the US economy. In Ukraine, such a scenario is just fantasy.
No Ukrainian official or deputy risks a tax decision that will hit his business or business with a close environment.
This is what the current tax model looks like:
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Exports of raw materials: duties - zero (exception - scrap), VAT - is fully reimbursed.
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Imports: virtually no restrictions, even in sensitive sectors where the national manufacturer suffers.
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Luxury: no special taxation. Elite cars, yachts, apartment estates - all without "wealth tax".
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Rent for the use of subsoil: meager UAH 1.5 billion per year, although it is a multi -billion dollar resource.
Who wins?
Several financial and industrial groups that control the export of raw materials-metals, agricultural products, ore are received. It is estimated that since 2014, these players have withdrawn more than $ 50 billion from the country without creating any stabilization or reserve fund.
Income tax for them is an average of 18%, while, for example, European oil giants pay 25-30%. The effect is clear: the oligarchs are rich, the budget is poor.
Who pays for the "feast"?
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Citizens - through excise duties, VAT rise and a general increase in prices.
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Small business is due to the constant threats to the elimination of the simplified tax system and tax pressure.
That is, those who have neither offshore nor lobbyists in parliament - pay the most.
The main barrier to any reform is the Verkhovna Rada. A progressive tax scale is a blow to the pockets of the deputies themselves, ministers and their families. That is why the laws that should change the situation do not even take the first reading.
Instead, Parliament considers changes that hit the most vulnerable: FOPs, teachers, doctors, pensioners.
This issue often sounds in society. The answer is simple: 45-60% of taxes pay the elite in Scandinavia, and in Ukraine - often less than a taxi driver operating in the shade.
Until the Ukrainian political elite is ready to pay according to the rules that it wants to establish for others - tax reform will only remain a slogan. And the state budget is a hole that will be lucky at the expense of those who have almost nothing left.
