KYIV. June 23 (Interfax-Ukraine) – The automated return of overpaid taxes and the possibility of allocating overpayment for one tax to another tax should become part of tax reform in Ukraine, according to 73% of respondents polled by the American Chamber of Commerce in Ukraine.
The Chamber said that respondents formed concrete proposals on their key expectations from comprehensive tax reform.
Out of those polled, 66% of respondent said specialists of fiscal agencies should have their wages increased and staff should be optimized, combing pecuniary and non-pecuniary incentives. 63% of respondents believe that the quality of tax consultations should be improved. 61% of respondents proposed that the financial responsibility of tax agencies for groundless decisions should be introduced, as well as compensation of court expenses if the court issues a ruling in favor of taxpayers. The introduction of the alternative dispute resolution should also be discussed.
In addition, 58% of respondents said that the fiscal service should be reorganized into a servicing agency, authorizing it with supervision over the observation of tax laws. 50% of respondents said that the electronic declaration of all taxes should be introduced and reporting periods should be extended, as well as report forms being facilitated.
Of those polled, 74% of respondents said that the tax reform should provide for predictability of the tax policy and stability of tax laws. 73% of respondents believe that the requirements of tax laws should be watertight. 63% of respondents support the observation of a clear procedure for drawing up new tax laws, and 53% of them said that the administrative and fiscal burden on taxpayers should be registered via public presentation of the model at the stage of its discussion.
The key remarks of business to taxes foreseen in the current tax system first concern value added tax (VAT, 84% of respondents), company profit tax (60% of respondents) and single social security tax (58% of respondents).
“Most of respondents believe that first the administration of taxes should be relaxed, taking into account European principles. The electronic services should be introduced and the single social security tax rates should be cut,” the Chamber said.
