According to him, the single tax system has now become a tool for tax evasion for large and medium-sized businesses. Instead, the Ministry of Finance and the IMF are considering introducing a new model similar to the Polish one.
What does the Polish model of taxation of sole proprietorships provide for?
The Polish model of taxation of individual entrepreneurs provides for a higher limit on transactions – EUR 2 million. Currently, it is UAH 7.8 million in Ukraine.
In addition, different types of activities are taxed differently. For example, the tax on trade is 3%, and in the service sector it ranges from 12% to 20%.
According to Mr. Hetmantsev, such a model will differentiate small businesses from large and medium-sized ones.
In no case should large and ultra-large businesses be artificially turned into “small” businesses through schemes.
Danylo Hetmantsev
According to the parliamentarian, it is possible to implement tax reform even during martial law.