The prohibition on the crushing of large business to the FLP should be resolved at the legislative level, which will give auditors a real tool to protect small businesses from large ones. This writes Sergey SLEZI, editor of the Department of microeconomics and business ZN.UA, candidate of economic Sciences.
According to the author, the approach of the state to niveliruya abuses of big business with the creation of many FLP is not tenable.
“There are no targeted rules that increase the responsibility of big business for the abuse of a simplified system to implement was not going and not going. On the contrary, intend to punish customers (several thousand of large companies that use the simplified system of taxation as the internal low-tax zone), and performers (FLP tens of thousands of small and micro-businesses). In the fight against the shadow economy introduced the rules, working on the principle of carpet bombing and right and guilty”, – quotes the author Vyacheslav Cherkashin.
While there are already ready tools.
“The solution exists and is in the framework of two international obligations of Ukraine, – said Vyacheslav Cherkashin: 1) at BEPS project action plan in the field of international taxation, the OECD/G20, to which our country joined on 1 January 2017; 2) the Association Agreement between Ukraine and the EU”, – said the author.
However, these options have not yet become a subject of interest of economic authorities.