A petition (No. 41/006286-24ep) authored by Dmytro Boyarchuk, now posted on the Cabinet of Ministers of Ukraine website, calls for a revision of the National Revenue Strategy for 2024-2030. The petition outlines several key concerns:
1. Judicial and Law Enforcement Powers for Fiscal Authorities: The Ministry of Finance proposes granting tax and customs authorities powers typical of law enforcement and judicial bodies. This includes conducting investigative activities and making unilateral decisions on debt recovery and banking access.
2. Limiting the Simplified Taxation System: The proposed strategy narrows the use of the simplified taxation system. The current general taxation system places the burden of proof on entrepreneurs, contradicting international practices and Ukraine's own laws. This approach suppresses economic growth. Rather than restricting the simplified system, efforts should focus on eliminating the presumption of guilt and reducing corruption in the general taxation system.
3. Increased Discretionary Powers for Weak Fiscal Bodies: The strategy grants more discretionary powers to fiscal authorities, which could lead to increased corruption given their current institutional weaknesses. The strategy should aim to reduce these discretionary functions.
4. International Tax Accounting Standards: While the strategy emphasizes alignment with EU standards and IT solutions, it overlooks the need to align Ukrainian tax accounting with international standards. This alignment is crucial for harmonizing customs information exchange and using standardized financial documents like e-invoices. Adopting international standards would also help eliminate the presumption of guilt in tax administration, benefiting taxpayers.
Given these issues, the petition requests a review of the National Revenue Strategy for 2024-2030 following public consultations with business associations and the public.
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