Instability of Ukrainian tax legislation is one of the most serious problems for the development of domestic business and economy.
From the perspective of Ukrainian companies, the main factors adversely affecting the development of business in Ukraine are the high tax burden on the wage fund, a significant share of the shadow economy, the problems associated with the reimbursement of value added tax, the lack of long-term and projected tax policy.
It should also be noted the following – despite the fact that the fiscal authority selects taxpayers for control and verification activities under the risk-oriented methodology, to carry out inspections of enterprises that deliberately evade tax payments – “not profitable”. This is due to the fact that the results of such inspections, more often than not, do not lead to additional budget revenues. Therefore, an “easy way” is chosen by the fiscal authority, and the same company of the real sector of the economy falls into the register of scheduled tax audits with an enviable frequency, which leads to an additional financial burden on the business.