{"id":184,"date":"2014-05-26T07:17:28","date_gmt":"2014-05-26T05:17:28","guid":{"rendered":"https:\/\/kmp.ua\/?p=184"},"modified":"2019-09-15T08:16:14","modified_gmt":"2019-09-15T06:16:14","slug":"tax-reform-3","status":"publish","type":"post","link":"https:\/\/kmp.ua\/en\/projects\/nashi-proekty\/tax-reform-3\/","title":{"rendered":"Tax reform"},"content":{"rendered":"<p><strong>Materials to the project:<\/strong><\/p>\n<ul>\n<li>article of Volodymyr Dubrovskii: <span style=\"color: # cc0033;\"><a href=\"http:\/\/gazeta.zn.ua\/macrolevel\/nalogi-kotorye-ne-ubivayut-_.html\" target=\"_blank\" rel=\"noopener\"><span style=\"color: # cc0033;\">The taxes that don\u2019t kill<\/span><\/a><\/span>. \u2013\u00a0publication: &#8220;<a href=\"http:\/\/gazeta.zn.ua\/\" target=\"_blank\" rel=\"noopener\">Dzerkalo tyzhnia<\/a>&#8220;,\u00a0<span style=\"color: #000000;\">#<\/span>\u00a020 \u2013\u00a0June 6, 2014 (available in Ukrainian and Russian);<\/li>\n<li>article \u00a0of Alexander Shemiatkin: <a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/nebezpechna-slugba-finansovih-rozsliduvan\/\" target=\"_blank\" rel=\"noopener\">What danger carries the Financial Investigations Service<\/a>?. \u2013 publication: &#8220;<a href=\"http:\/\/forbes.net.ua\/\" target=\"_blank\" rel=\"noopener\">Forbes Ukraine<\/a>&#8220;. \u2013 June 11, 2014 (article is available in Russian only);<\/li>\n<li>article of Alexander Shemiatkin and Illia Neshodovskii: <span style=\"color: # cc0033;\"><a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/reforma-pdv\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: # cc0033;\">VAT reform: stop stealing or abolish a tax<\/span><\/a><\/span>. \u2013 publication: &#8220;<a href=\"http:\/\/gazeta.zn.ua\/\" target=\"_blank\" rel=\"noopener\">Dzerkalo tyzhnia<\/a>&#8220;,\u00a0<span style=\"color: #000000;\">#<\/span> 21. \u2013 June 13, 2014 (available in Ukrainian and Russian);<\/li>\n<li>article is by Volodymyr Dubrovskii: <span style=\"color: # cc0033;\">\u00a0<a href=\"http:\/\/gazeta.dt.ua\/finances\/pributkoviy-podatok-_.html\" target=\"_blank\" rel=\"noopener\"><span style=\"color: # cc0033;\">Income Tax Duty<\/span><\/a><\/span>. \u2013\u00a0publication: &#8220;<a href=\"http:\/\/gazeta.zn.ua\/\" target=\"_blank\" rel=\"noopener\">Dzerkalo tyzhnia<\/a>&#8220;,\u00a0<span style=\"color: #000000;\">#<\/span>\u00a021. \u2013 June 13, 2014 (available in Ukrainian and Russian);<\/li>\n<li>commentary of Alexander Minin provided to the article: <span style=\"color: # cc0033;\"><a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/perezavantajenya-podatkovoi-sistemi\/\" target=\"_blank\" rel=\"noopener\"><span style=\"color: # cc0033;\">Tax system reloading: when fiscals will become partners for business<\/span><\/a>. &#8211; publication: &#8220;<\/span><a href=\"http:\/\/kontrakty.ua\/\" target=\"_blank\" rel=\"noopener\">Kontrakty.ua<\/a>&#8221; \u2013 July 8, 2014 (article is available in Russian only);<\/li>\n<li>the Draft Law <a href=\"\/images\/projects\/draftlaw_Customs_Code.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">&#8220;On Amendments to the Customs code of Ukraine and some other laws of Ukraine<\/a>&#8221; prepared for consideration by the Verkhovna Rada of Ukraine by experts of &#8220;KM Partners&#8221;. <a href=\"\/images\/projects\/explanatory_note.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">Explanatory note<\/a>\u00a0to the Draft law (documents are available in Ukrainian only);<\/li>\n<li>the Draft Law <a href=\"\/images\/projects\/Draft_Law_court_expenses_reimbursement.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">&#8220;On Amendments to some legislative Acts of Ukraine on protection of rights of taxpayers in disputes with public authorities and measures to reduce such disputes in the courts<\/a>&#8221; prepared by experts of &#8220;KM Partners&#8221;. Please see also <a href=\"\/images\/projects\/Explanatory%20note_Law_court_expenses.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">Explanatory note<\/a> and <a href=\"\/images\/projects\/Comparative_table_court_expenses_law.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">Comparative table<\/a> to the Draft law (documents are available in Ukrainian only);<\/li>\n<li><a href=\"\/images\/projects\/Azerbaijan.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">the Extract from the Tax Code of the Republic of Azerbaijan<\/a> (Russian translation is provided by our partners from GRATA Law Firm, the Republic of Azerbaijan);<\/li>\n<li><a href=\"https:\/\/kmp.ua\/en\/documents\/rishennya-europeyskigi-sudu\/\" target=\"_blank\" rel=\"noopener\">the Judgments of the European Court of Justice<\/a> as a reference for grounding of compliance of the Estonian corporate income tax system to the directives of the European Union;<\/li>\n<li><a href=\"\/images\/projects\/Estonia_SORAINEN_Eng.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">the Estonian corporate income tax system<\/a>.\u00a0Article was prepared by our Estonian colleagues from <a href=\"http:\/\/www.sorainen.com\/en\/Offices\/Estonia\" target=\"_blank\" rel=\"noopener\">SORAINEN <\/a>(Estonia);<\/li>\n<li>the Law <a href=\"\/images\/projects\/Law.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">&#8220;On Income Tax<\/a>&#8221; of Republic of Estonia (Russian translation is provided by the <a href=\"http:\/\/estonia.news-city.info\/\" target=\"_blank\" rel=\"noopener\">Portal of Republic of Estonia<\/a>;<\/li>\n<li>commentaries of Alexander Minin and Alexander Shemiatkin to the project of tax reform: an article &#8220;<a href=\"https:\/\/kmp.ua\/wp-content\/uploads\/2017\/01\/Nalogy-pryzyvayut-k-snyzhenyyu-_-UKRAYINSKA-ASOTSIATSIYA-INVESTYTSIJNOGO-BIZNESU.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">Taxes are calling for a reduction: experts prepared the concept of fiscal reform<\/a>&#8221; \u2013\u00a0Informational project\u00a0FinMaidan;<\/li>\n<li>newsletter\u00a0<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/electronni-rakhunky-pdv\/\" target=\"_blank\" rel=\"noopener\">&#8220;The consequences of introduction of VAT electronic accounts for VAT overpayment&#8221;<\/a>\u00a0\u2013\u00a0September 5, 2014;<\/li>\n<li>newsletter &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/z-chogo-pochaty-podatkovu-reformu\/\" target=\"_blank\" rel=\"noopener\">How to start a real tax reform<\/a>?&#8221; (available in Ukrainian and Russian) \u2013\u00a0September 23, 2014;<\/li>\n<li>newsletter <a href=\"http:\/\/wts.ua\/publications\/electronic-vat-administration-in-slides?lang=en\">&#8220;\u0415lectronic VAT administration in slides&#8221;<\/a>\u00a0\u2013\u00a0November 19, 2014;<\/li>\n<li>download\u00a0<a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2014\/12\/comparitive_table_unified-3.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">the comparison table to the Draft Law in Ukrainian <\/a>(69 Kb);<\/li>\n<li>download the wording of <a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2014\/12\/draft_law_unified.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">the Draft Law \u201cOn introduction of amendments to the laws of Ukraine aimed on enforcement of the rights of conscientious taxpayers to the tax credit and cancellation of any abuse and other violations related to VAT\u201d in Ukrainian<\/a> (200 Kb);<\/li>\n<li>download the presentation of\u00a0Alexander Shemiatkin <a href=\"http:\/\/wts.ua\/wp-content\/uploads\/2014\/12\/VAT_changes_the_alternative_to_VAT_accounts_19_12_14.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">&#8220;The concept of reforming tax system, which was presented on the Tax Forum of the State Fiscal Service of Ukraine<\/a>&#8221; in Ukrainian;<\/li>\n<li>newsletter <a href=\"http:\/\/wts.ua\/en\/publications\/skilky-podatkiv-v-ukraini\" target=\"_blank\" rel=\"noopener\">&#8220;What is the number of taxes in Ukraine?&#8221; <\/a>\u2013 January 14, 2015;<\/li>\n<li>newsletter <a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/pochatok-zakonu-yak-pokaznyk\/\" target=\"_blank\" rel=\"noopener\">&#8220;Beginning of the Law on tax reform as a characteristic sign&#8221;<\/a>. \u2013 January 19, 2015;<\/li>\n<li>article of\u00a0Alexander Minin<em style=\"color: #808080;\">\u00a0<\/em><a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/podatok-na-neruhomist-y-na-avto-z-velykym-dvygunom\/\" target=\"_blank\" rel=\"noopener\">&#8220;Walking into the same trap twice: Why deputies adopted real estate tax and tax on a car with large engine in a big rush?&#8221;<\/a>. \u2013 publication: &#8220;<a href=\"http:\/\/kontrakty.ua\/\" target=\"_blank\" rel=\"noopener\">Kontrakty.ua<\/a>&#8221; \u2013 January 22, 2015 (available in Russian only);<\/li>\n<li>newsletter &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/podatkova-reforma-v-kartynkah\/\" target=\"_blank\" rel=\"noopener\">Tax reform in pictures and not only this&#8221;<\/a>. \u2013 January 27, 2015;<\/li>\n<li>article of\u00a0Inna Taptunova<em style=\"color: #808080;\">\u00a0<\/em><a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/corporate-income-tax\/\" target=\"_blank\" rel=\"noopener\">&#8220;Corporate income tax: problems and prospects for reform&#8221;<\/a>.\u00a0\u2013<span style=\"color: #000000;\"> publication: &#8220;Country Profile \u2013 Ukraine at a Glance 2015&#8221;. <\/span>\u2013\u00a0 February 2015;<\/li>\n<li>article of\u00a0Alexander Nesterov-Surmenko and Vitaly Odzhykovskyi<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/vidchuty-rozdrib\/\" target=\"_blank\" rel=\"noopener\"> &#8220;Retail experience: establishment of the excise tax on the retail sale of goods does not comply with the tax legislation of Ukraine<\/a>&#8220;.\u00a0\u2013 publication:\u00a0<span style=\"color: #000000;\">&#8220;<\/span><a href=\"http:\/\/pravo.ua\/\" target=\"_blank\" rel=\"noopener\">Yuridicheskaya Praktika<span style=\"color: #000000;\">&#8220;<\/span><\/a><span style=\"color: #000000;\">, # 11 (899). \u2013 March 17, 2015 (available in Russian only);<\/span><\/li>\n<li>article of\u00a0Alexander Minin\u00a0<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/podatkova-reforma-vid-samopomichi\/\" target=\"_blank\" rel=\"noopener\">&#8220;The tax reform from \u201cSamopomich\u201d deputy with cancellation of the simplified tax system: what\u2019s inside? The expert\u2019s commentary&#8221;<\/a>.\u00a0\u2013 Internet portal \u201c<a href=\"http:\/\/maidanua.org\/\" target=\"_blank\" rel=\"noopener\">Maidan<\/a>\u201d. \u2013 May 28, 2015 (available in Ukrainian only);<\/li>\n<li>article of\u00a0Alexander Minin\u00a0<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/podatkova-reforma-dodatkovyi-komentar\/\" target=\"_blank\" rel=\"noopener\">&#8220;The tax reform from \u201cSamopomich\u201d deputy with cancellation of the simplified tax system: the additional commentary&#8221;<\/a>. \u2013\u00a0 Internet portal \u201c<a href=\"http:\/\/maidanua.org\/\" target=\"_blank\" rel=\"noopener\">Maidan<\/a>\u201d. \u2013 June 3, 2015 (available in Ukrainian only);<\/li>\n<li>download the presentation of\u00a0Alexander Shemiatkin\u00a0<span style=\"color: #000000;\">\u00a0<a href=\"\/images\/news\/2014\/VAT_changes_the_alternative_to_VAT_accounts_19_12_14.pdf\" class=\"mtli_attachment mtli_pdf\" target=\"_blank\" rel=\"noopener\">&#8220;The framework of amendments to the Tax Code of Ukraine regarding corporate profit tax reforming<\/a>&#8221; in Ukrainian;<\/span><\/li>\n<li>article of\u00a0Alexander Minin: &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/does-verkhovna-rada-play-the-rules-or-about-the-deadlines-for-the-tax-reform\/\" target=\"_blank\" rel=\"noopener\">Does Verkhovna Rada play by the rules or About the deadlines for tax reform<\/a>&#8220;. \u2013 publication: &#8220;<a href=\"http:\/\/kontrakty.ua\/\" target=\"_blank\" rel=\"noopener\">Kontrakty<\/a>&#8220;.\u00a0\u2013\u00a0November 1, 2015;<\/li>\n<li>article of\u00a0Alexander Minin: &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/attempts-may-do-much-harm\/\" target=\"_blank\" rel=\"noopener\">Attempts may do much harm<\/a>&#8220;.\u00a0\u2013 publication: &#8220;<a href=\"http:\/\/pravo.ua\/\" target=\"_blank\" rel=\"noopener\">Yuridicheskaya Praktika<\/a>&#8220;,\u00a0<span style=\"color: #000000;\">#<\/span>\u00a044 (932).\u00a0\u2013\u00a0November 3, 2015;<\/li>\n<li>article of\u00a0Alexander Shemiatkin &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/attempts-may-do-much-harm\/\" target=\"_blank\" rel=\"noopener\">Tax reform and change of perception<\/a>&#8220;. \u2013 publication:\u00a0<a href=\"http:\/\/pravo.ua\/\" target=\"_blank\" rel=\"noopener\">\u201c<\/a><a href=\"http:\/\/www.epravda.com.ua\/publications\/2015\/10\/13\/563064\/\" target=\"_blank\" rel=\"noopener\">Ekonomichna pravda<\/a><a href=\"http:\/\/pravo.ua\/\" target=\"_blank\" rel=\"noopener\">\u201d<\/a>.\u00a0\u2013\u00a0November 9, 2015\u00a0(available in Russian only);<\/li>\n<li>Alexander Shemiatkin\u00a0regarding <a href=\"https:\/\/www.youtube.com\/watch?v=GgLcgFw_UxQ\" target=\"_blank\" rel=\"noopener\">draft law on tax liberalization<\/a>.\u00a0\u2013 The\u00a0webinar.\u00a0Publishing house \u201cFactor\u201d.\u00a0\u2013\u00a0November 18, 2015;<\/li>\n<li>article of\u00a0Alexander Shemiatkin &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/who-needs-the-law-on-tax-consultants\/\" target=\"_blank\" rel=\"noopener\">Who needs the Law on tax consultants and why<\/a>&#8220;. \u2013 publication:\u00a0<a href=\"http:\/\/finance.liga.net\/\" target=\"_blank\" rel=\"noopener\">Portal LIGA.net<\/a>.\u00a0\u2013\u00a0December 4, 2015\u00a0(available in\u00a0Russian only);<\/li>\n<li>newsletter &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/non-adoption-of-the-tax-code\/\" target=\"_blank\" rel=\"noopener\">NON-adoption of the Draft Tax Code in edition the Cabinet of Ministers of Ukraine will ensure higher limit for commencement of criminal proceedings regarding mindful tax evasion in 2016<\/a><a href=\"ua\/newsletters\/1197-non-adoption-of-the-tax-code\" target=\"_blank\" rel=\"noopener\" class=\"broken_link\">&#8220;<\/a>.\u00a0\u2013\u00a0December\u00a017, 2015;<\/li>\n<li>article of\u00a0Alexander Minin\u00a0&#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/press\/new-year-tax-amendments\/\" target=\"_blank\" rel=\"noopener\">New Year tax amendments: shall we wait for further changes or is it time to change something by ourselves?<\/a>&#8220;.\u00a0\u2013\u00a0publication:\u00a0\u201c<a href=\"http:\/\/pravo.ua\/\" target=\"_blank\" rel=\"noopener\">Yuridicheskaya Praktika\u201c<\/a>.\u00a0\u2013 January 19, 2016;<\/li>\n<li>newsletter &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/thresholds-of-criminal-liability-for-tax-evasion\/\" target=\"_blank\" rel=\"noopener\">Thresholds of criminal liability for tax evasion (Article 212 of the Criminal Code of Ukraine) in 2016 \u2013 deceived expectations for increase of thresholds by half (as promised by law). Necessity of legislative increase of thresholds<\/a>&#8220;.\u00a0\u2013\u00a0January\u00a025, 2016;<\/li>\n<li>infoletter\u00a0&#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/being-sick-and-tired-of-criminal-cases\/\" target=\"_blank\" rel=\"noopener\">How get off being \u201csick and tired\u201d of criminal cases \u2013 draft law No. 3448 review<\/a>&#8220;.\u00a0\u2013\u00a0January\u00a026, 2016;<\/li>\n<li>Alexander Shemiatkin participated in\u00a0WebEx &#8220;<a href=\"https:\/\/www.youtube.com\/watch?v=xN-bbunxoK0\" target=\"_blank\" rel=\"noopener\">Real tax reform for free economy<\/a>&#8220;.\u00a0\u2013\u00a0January\u00a029, 2016;<\/li>\n<li>newsletter &#8220;<a href=\"https:\/\/kmp.ua\/en\/analytics\/infoletters\/reduction-of-cpt-amount-in-the-tax-return-for-2015\/\" target=\"_blank\" rel=\"noopener\">Reduction of CPT amount in the tax return for 2015<\/a>&#8220;.\u00a0\u2013\u00a0February\u00a02, 2016\u00a0(available in\u00a0Russian only).<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p><a href=\"https:\/\/kmp.ua\/projects\/nashi-proekty\/tax-reform-3\/\" style=\"text-decoration:none; color:black;\"><img loading=\"lazy\" decoding=\"async\" style=\"margin: 15px; float: left;\" src=\"https:\/\/kmp.ua\/wp-content\/uploads\/2016\/02\/reform_en.png\" alt=\"reform en\" width=\"160\" height=\"115\" \/><br \/>\nIntroduction of tax changes is never-ending state of tax system of Ukraine. It is not an opinion, but commonly known fact. Adoption of the Tax Code was not just a reform, but another &#8220;amendment&#8221; of tax legislation followed by permanent changes to the Code.<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-184","post","type-post","status-publish","format-standard","hentry","category-nashi-proekty"],"_links":{"self":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/184"}],"collection":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/comments?post=184"}],"version-history":[{"count":75,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/184\/revisions"}],"predecessor-version":[{"id":23447,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/posts\/184\/revisions\/23447"}],"wp:attachment":[{"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/media?parent=184"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/categories?post=184"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kmp.ua\/en\/wp-json\/wp\/v2\/tags?post=184"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}