In the course of the corporate tax reform and the transition from the profit tax to the tax on the withdrawn capital (NNVK), it is advisable to focus fiscal checks on the largest types of "schemes", temporarily "leaving the vast majority of taxpayers". About this in his article for ZN. UA writes senior economist Vladimir Dubrovsky.

The author points out that in October of last year the National Council of Reforms included the task of developing a transition from a profit tax to a tax on withdrawn capital (NNVK) to transitional provisions of law No. 1797. The Finance Ministry has been sitting for a month now on a working group on this issue, which includes business representatives, people's deputies and independent experts.

According to Dubrovsky, given the current balance of forces within the working group, as well as the "spreading of false stereotypes in combination with a misunderstanding of the goal of change," there is a real danger of obtaining instead of reform anti-reform.

The economist, listing the advantages of NNVK over the current tax on profits, recognizes that he will also try to leave, and to monitor the main channels of profit taking, bypassing NNVK,.

"Therefore, with all the desire to completely abandon the checks, of course, will not succeed, but a reasonable compromise is to optimally focus them on the largest types of" schemes ", leaving, at least for a while alone, the vast majority of payers, - reads the article.

The author explains that this is not a moratorium, but a "kind of risk-oriented approach" that maximizes the effectiveness of control.

"How to say the outstanding fiscal XVII century. Jean Baptiste Colbert, "taxation is the art of plucking a goose so as to get a maximum of feathers and a minimum of squeak". Proceeding from this logic, close inspections should be subject to transactions with non-residents, and vigilant control - the withdrawal of large amounts of cash in banks. It is through such operations that you can deduce serious amounts of dividends "in bulk", "he says..

The problem, according to Dubrovsky, is that this approach fundamentally contradicts the "perfectionist thinking" of recognized tax specialists (mainly lawyers and auditors).

"This is not at all an accusation: the auditor or lawyer who thinks differently and ignores" trifles "is bad, because in these professions there are no trifles. However, if you leave even the best specialists in taxes alone with the reform, it threatens to turn into its opposite. After all, in order to implement conceptually clean approaches in practice, it is necessary to have a "conceptually clean" state machine and, preferably, also "conceptually clean" people. And we all have the opposite: institutions are weak, people are inclined to corruption on one side, and on the other side to mass violation of laws, especially those that contradict the established practice, "he says..

The specialist points out that the optimal approach to closing "holes" in Ukrainian realities is to limit (at least, at the first stage) exclusively to large-scale external economic operations.

"Moreover, to check, for example, the same TC (transfer pricing - ed. ) Until it turns out even where it is extremely important - in operations with offshore companies. And what about the proposals to check it for internal operations ... By the way, 70% of the profit tax is collected from one and a half thousand payers, and all who are involved in the matter, agree that if you put the focus on income, you need to improve the work of the office Large payers. Figuratively speaking, to hunt big game, and not try to chase mice. However, for some reason, when it comes to NNVK, these sensible ideas are immediately forgotten! ", The expert notes.

Dubrovsky also argues that the compensators for reform are contained in the corporate tax itself. According to him, if he focuses on the "big fish", then a couple of hundred specialists can fully ensure the fiscal responsibility of the reform, and in case of an effective launch of the Financial Intelligence Service, even the growth of revenues.