If the current tax system is not changed, Ukraine actually risks losing control over a significant part of the economy - due to schemes, benefits and massive tax evasion. In essence, the authorities are faced with a choice: either close the schemes and expand the tax base, or continue to lose billions, control over the economy and the ability to fully finance spending, in particular on defense..

This opinion was expressed by investment expert Sergei Fursa in an interview. This is how he commented on the new tax bill announced by the Ministry of Finance of Ukraine in March 2026.

This document, which is already called the “big tax law,” contains Ukraine’s obligations within the framework of cooperation with the International Monetary Fund (IMF). However, Ukraine itself also needs changes..

" He simply requires what we already need to do,” Fursa noted..

At the same time, a key problem remains, and it lies on the political plane. Such decisions are unpopular, so their adoption in parliament remains in doubt. At the same time, Fursa is confident: white business supports tax changes.

" In fact, if you look at white business, white business is happy. White business has wanted this for a long time. It's convenient not to pay. Therefore, no, this is a very necessary bill,” the specialist noted..

According to Fursa, the current tax model has actually created an unequal playing field. As a result, some businesses pay taxes, while others do not, and this affects competition.

" They are based not on raising taxes, but on removing benefits that Ukraine cannot afford. In fact, we have such a legal offshore. The country could not afford this even without a war. And even more so during the war,” the expert stated.

Because of this, a significant part of the economy does not pass through the tax system, and the budget receives less funds. .

“Last year we imported 7-8 billion dollars worth of parcels. This is a huge flow, from which more than 2 billion dollars should have been transferred to the budget,” the specialist pointed out and stated that the state did not receive this money, including due to tax benefits.

A separate block of changes concerns the simplified tax system. According to Fursa, this is not about pressure on small businesses, but about eliminating schemes.

" This is the closure of huge schemes and a blow to large businesses that mimic small ones,” Fursa explained. .

It is proposed to introduce registration as VAT payers of individual entrepreneurs with an income of more than 4 million UAH per year from January 1, 2027. Certain “mitigations” are provided:   for VAT payers working on a single tax basis, establish a reporting period in the form of a calendar quarter; symbolic fines in 2027 - 1 hryvnia for the first five violations.

The government wants to change the logic of the military levy - collect it not just until the end of martial law, but until the moment when the Verkhovna Rada officially announces the completion of the reform of the Armed Forces of Ukraine. It is proposed to approve the rates at the following level:.

The approach to taxation of income from digital platforms may be reconsidered. In particular, they propose to reduce the rate from 18% to 5%, and also not to tax income if it does not exceed 2,000 euros per year (at the NBU rate).

In addition, there is no need to open a separate bank account for such activities - you can use existing accounts opened for your own needs. In this case, the tax agent is the platform operator himself, who will accrue income and be responsible for taxes.

For the remote sale of goods (except excisable ones), it is proposed to introduce special rules if their total value does not exceed 150 euros, they come from abroad to an individual, and the purchase is made through an electronic platform. The tax will be calculated and paid by the sender, but the non-resident electronic platform is responsible for the calculation and payment of VAT. The cost of a tax-free parcel must not exceed 45 euros, and it must be intended for personal or family use.