Will the war be the reason for reforming reforms in Ukraine? As long as they take a certain rollback

The possibility of transitioning business during the war to a single tax at the rate of 2% of income (instead of paying income tax and VAT). 4. Release from the beginning of the war from accrual and payment for themselves a single tax and ESA for single tax payers of 1-2 groups. 5. In February, a special legal regime began to work (Law of Ukraine No. 1946-IX of December 14, 2021). The five greatest defeats 1.

Mandatory cash registers for single tax payers of 2-4 groups have been introduced from January 1, 2022. 2. The failure of the Bureau of Economic Security of Ukraine, the comprehensive reform of the tax authorities and the customs is slow and uncertain. 3. Collapse in May of Military Tax Reform (Law of Ukraine No. 2260-IX of May 12, 2022), gradual return of inspection policies and administrative pressure. 4. The weak results of the tax amnesty, its prolongation by March 1, 2023. 5.

Neither the capital tax nor a reduction in the load on the payroll has taken place. Even a surface inspection indicates that another year of reform had both achievements and defeat. But the full -scale war of Russia against Ukraine has become an existential factor in changes in this period.

It led to a decisive impact on both the procedure (closed regime) and the timing (quick decisions) of decision -making and their content (atmosphere of uncertainty), in particular regarding the state aid stability of the financial and fiscal sector.

For the first time in four years of monitoring there was a certain rollback of reforms (negative annual dynamics) in separate areas, namely "institutional reform of tax authorities and customs", "creation Taxation for small business development "and" Fiscalization solely for risky categories of payers "(all of them are in the five greatest defeat).

At the same time, zero results of execution have five tasks, including "Administrative appeal reform (review of taxpayers' complaints at the Ministry of Finance)", "Improving expertise in the analysis of regulatory influence of regulations and ensuring the maximum participation of stakeholders at the stage "The transition from solidarity to multi-level cumulative pension system" and "Determination of cross-sectoral monopolies in the coal and electricity market".

On the other hand, seven of 34 key tasks for reforming the country and one of the ten business priorities (namely, "Paper Technologies") have 100% of execution. In general, the state of comprehensive performance of a memorandum has a positive annual dynamics, can be evaluated by the following table (tied to the report): performance of a memorandum in 2021-2022 * Substitution on expansion .

But, I should remind that, first, the war continues in the country, and the action of the memorandum will continue in time. Secondly, for example, an important Association Agreement between Ukraine and the EU, which was ratified in 2014, at the beginning of 2022 we performed only 68%.

Therefore, the three -year result (almost 70% of execution) can be considered an extremely good, convincing evidence that reforms in Ukraine are still ongoing, and quality communication between the authorities and business is possible and can not only be counterproductive. Undoubtedly, new challenges and problems have emerged in this difficult wartime, so the key reforms should be updated.

First of all, the updated priorities should be a rapid recovery of the economy, the emergence of transparent mechanisms for compensation for losses from war, in particular through insurance of military risks, the creation of a transparent mechanism for the distribution of international assistance, the refusal of the government to increase tax and administrative pressure on business.

Another important task should be to restart the Economic Security Bureau and some "revival" of customs and tax reforms. And most importantly, it is necessary to continue on the basis of radical reforms of war to build a permanent fiscal model, which will become one of the most comfortable and competitive tax systems in the world.