Удосконалення підходів до податкового реформування в Україні

Abstract

The article is aimed at analyzing the provisions of the Draft Law of Ukraine «On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Ensuring the Balance of Budget Revenues» No. 5600 (hereinafter – the Draft Law) and its adoption procedures to develop proposals for improving the approaches to tax reform in Ukraine. It is proved that many innovations of the Draft Law require significant reworking or should not be supported, and the implementation of the entire «package of measures» envisaged is unlikely to provide for achieving an increase in the efficiency of the tax system. Almost exclusively, the fiscal focus of tax reform in the context of unfavorable conditions, the lack of consensus on its initiatives with business and other stakeholders, non-compliance with the principle of stability of tax legislation can adversely affect the activities of many sectors of the Ukrainian economy and GDP growth in general. Therefore, there are risks, at least, of underreceipt of additional tax revenues. It is argued that special attention in reworking the Draft Law should be paid to the norms related, in particular, to the abolition of VAT exemption for housing supply operations on the secondary market; changes in excise taxation of beer and tobacco products; increase of rent for the use of radio frequency resource; transition to excessively strict tax administration rules. Thus, it is important to take into account the positions of business associations and warnings on the part of experts, as well as the entry into force of legislative norms within the terms that will not have a «shock effect» on taxpayers. It is especially emphasized that further reform of the tax system of Ukraine should be comprehensive and take place on the basis of the relevant strategy.