To continue cooperation with the IMF loan, Ukraine promised next year to begin reforming the tax system. How successful can become such innovations, explained the participants in the debate, which held on September 9 Foundation for Effective Governance in cooperation with the Intelligence Squared (London).

rules of the game imposed on Ukraine by international lenders, can serve as a starting point for tax reform, which has failed to start, none of the governments. Separate fiscal innovations introduced with the sole purpose of filling the budget, leaving unresolved the main problem - the creation of transparent rules for the payment of obligatory payments and reducing the tax burden on enterprises. According to recent studies of the taxation system carried out by experts from the World Bank, Ukraine ranked 180 th among 181 economies.

C global macro-perspective, our country is absolutely in line with European standards: in European countries, and we have the volume of collected taxes to GDP is 39-40%. At the same time when in Europe the payment of taxes in the total turnover of about 40%, in Ukraine - 54%, - says ex-minister of finance of Ukraine Tatiana Efimenko. As a result, the state does not reach the expected effect: the exorbitant fiscal burden compels companies tenizirovat momentum. This process was further intensified with the onset of the crisis. According to the Chamber, the level of shadowing of the economy in the first half of the year reached 40%, and according to independent experts - over 50% of official GDP. Now the tax law actually works in manual mode. Because of this increased level of shadowing, corruption, abuse. As a result, the treasury loses money, but for those who are underpaid, are paying the rest , - states corresponding member of the Academy of Economic Sciences of Ukraine Alexander Kirsch.

Nevertheless, some analysts believe that the present deplorable situation in the economy - not the best incentive for the start of tax reforms. To date, the taxpayer and so is in a stressful situation. He was deprived of his usual environment, and we want it to load the new rules on taxation. I think that companies just do not survive. Despite the many shortcomings of the current tax system, it is a kind of island stability for economic agents , - the People's Deputy Serhiy Vlasenko.

At the same time, the advocates of reform believe that without the speedy transformation of the tax companies will not under force to adapt to new economic conditions. The current tax system, which in terms of economic stability was not very suitable, especially in a crisis needs to be corrected. A good example is the art. 5.9 law on enterprise income tax, providing tax increment fund of cash and material values.

Imposing a tax on excess working capital in a stable economic situation, it might make sense. But now that the company did not accumulate too much, get the increase solely due to increase in prices, it was he who becomes the object of taxation. Examples of such legislation are not isolated incidents, and require rapid intervention , - said Alexander Kirsch.

Doubters inspire fear and the consequences that may have tax innovations to fill state treasury. According to draft the country's financial estimates for 2010 budget deficit next year could reach 4% of GDP. Increase in this index will inevitably entail sanctions by the international lenders and the cessation of external infusions. It is impossible to carry out tax reform in a situation where any bedding will result in shortfall of money in the state budget. We understand that our situation is critical. If in three months will not be made profitable part of the state budget, then there will come a collapse. Therefore, the tax reform in this period is, in my opinion, almost disastrous for the country , - said Sergey Vlasenko.

According to him, holding a full-fledged reform hinders political situation in the country - none of the politicians on the eve of the presidential elections do not dare take up the reform. Therefore, at this stage is possible only adapt the existing fiscal system to the challenges of the crisis that was not equivalent to a full-fledged tax reform. On this account, there is another point of view.The presidential elections - the election is effectively the official, who must now, six months before the election, prove that it is effective. Therefore, this stage - the best for the start of reforms, - the people's deputy Mykola Katerynchuk.

Another argument resorted to by skeptics - no foundation needed for the start of the tax reform. Long-term work of officials on projects of tax concepts did not give positive results - so far there is no ready-made instrument that offers a suitable scenario to the current situation of fiscal reforms. For the fiscal innovations require political will. The executive must work together with the public to prepare a draft of the Tax Code and to develop directions for reforming the tax system.

political will must be in Parliament, which must make the tax code, as well as the President, who must sign it. But now in these three levels of government there is no agreement for such global reforms , - considers the president of the Union of Tax Consultants of Ukraine Leonid Rubanenko. In his opinion, the first phase of reforms, including adoption of the Tax Code and related regulations should be undertaken in 2010-2011 . In this case the entry into force of fiscal innovation should be postponed until early 2012.

Tatiana Written

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