According to the EBA, compared to last year, the number of those considering tax legislation to be of high quality decreased from 26% to the current 9%. According to the interviewees, constant changes, disagreements, ambiguous provisions, and complexity of the legislation have the greatest negative impact on quality.
In total, 52% of experts assessed the current tax regime in Ukraine as satisfactory, 40% believe that it hindered business development and investment attraction, and only 8% feel that it contributed to development. Also, 42% of respondents consider the procedure of tax administration and preparation of tax reporting burdensome.
A quarter of the respondents reported appreciable fiscal pressure, 40% reported moderate pressure, and 7% reported no fiscal pressure. Among the manifestations of fiscal pressure, businesses singled out unreasonable interpretations of tax legislation by control bodies – 64%. The number of complaints about unfounded information requests (55%) and artificial blocking of tax invoices (41%) has increased significantly.