Economist Alexei Kush analyzes why attempts to fill the budget by raising taxes is a false strategy. The main attention should be focused on shadow schemes, in particular in the field of electronics import.
How to fill the budget during the war?
The wrong way is to raise taxes on labor and entrepreneurship. In general, the growth of base rates is a mistake (except for high -level business operations, such as banking).
The right path is to improve tax administration.
In addition, in addition to increasing tax revenues to the budget, this eliminates competitive asymmetry when some pay taxes and others do not. For example, in segment of gray imports of electronics, huge reserves are concentrated to increase tax revenues. And here is a tax asymmetry: the price of the same iPhone is determined by demand, but for sellers who do not pay taxes, opportunities for price discounts are more.
Therefore, legal importers lose all taxes during the war and win shadows that almost do not fill the budget. The same products of the famous Apple brand are brought to Ukraine from Asia in the guise of cheap accessories - cables, covers and more. Further, these goods are carried out bypassing any legal structures (not even through FOP) without cash checks.
Very often the product is forwarded by mail. I will not say that in shops and warehouses where the product is not properly recorded. But even the implementation through the FOP is not properly carried out. In such circumstances, it is not necessary to speak about payment of taxes, and even more so VAT. As a result, up to 70 - 80% of imported apple equipment is sold without proper certification and guarantees in Ukraine.
Rada Rada Danilo Getmantsev even called specific networks: ”….….
In the fall, a very interesting meeting of our committee was held, where a group of electronics sellers - Yabko and another seller was present. So they were seriously explained to us that they work in the shade, because they need a "road card" to get out of this "shade". Because they cannot do it themselves, and they are not enough for the Tax Code.
There was an epic speech.
They acknowledged that they were working on FOPs, because "we are not like this is life." And instead of just getting out of the shadows, they today staged a real media battle with those importers of electronics that work more or less "in white", such as comfy. "
But it is a banal tax evasion.
Why should a person who receives a minimum wage should pay 5% of the military fee, and a large network can afford to “crush on FOPs” to optimize taxation? As a result of such actions, from gray imports only Apple products, the state loses up to UAH 10 billion a year.
How much will it be in drones?