The Verkhovna Rada supported the amendments to the Tax Code, which, in particular, extended the procedure for a one-time voluntary declaration until March 1, 2023.

The authorities explained the extension of the tax amnesty by providing an opportunity for more Ukrainians to declare their income, since the war made adjustments to the lives of millions of Ukrainians, so that, accordingly, the already declared capital can be directed to the country's economy.

[see_also ids\u003d"

The terms of the tax amnesty were hastily extended, they were “remembered” when changes were made to the TCU on the settlement of taxation of charitable assistance.

Some experts believe that one of the reasons for the extension of the terms is not the fact that Ukrainians are busy with a big war, but an attempt by the authorities to mask the failure of the tax amnesty itself.. However, no analysis of the course of its implementation, at least publicly, was made.. No changes in the terms of its implementation, except for a shift in terms, have not undergone a tax amnesty.

From the beginning of the campaign (since September 1, 2021) to the start of the armed aggression of the Russian Federation, in almost six months, the citizens of Ukraine declared assets worth UAH 1.3 billion. The amount of the fee declared for payment amounted to UAH 79.1 million, which corresponds to USD 2.8 million. USA, i.e. $466,700. per month.

[see_also ids\u003d"

From March to May 2022, during martial law, citizens declared assets worth more than UAH 1 billion as part of a tax amnesty. The amount declared for payment of a one-time fee for the period of martial law amounted to UAH 81 million. With the NBU exchange rate of UAH 36.57 per dollar, this amounts to a little over $2.2 million. , respectively, for 730 thousand. Doll. per month.

According to the Ministry of Finance of Ukraine, as of July, UAH 3.7 billion have been declared since the start of the special voluntary declaration campaign for the assets of individuals.. The amount of the fee declared for payment amounted to UAH 225.1 million, which corresponds to more than 6.1 million. Doll.

Of course, this is much more than in Georgia (there, during the amnesty of 2005, up to 35 thousand rubles were credited to the budget).. Doll. ), but this figure is certainly different from the expected.

Recall that the authors of the tax amnesty, when implementing it, proceeded from the fact that the population of Ukraine has about $50 billion in its hands.. , therefore, they hoped to receive a significant part of such legalized funds officially into the economy.

At the same time, Ukrainians donated UAH 19.6 billion to the army since the beginning of the war.. Only in the last week of February, UAH 6 billion were transferred to the account of the Armed Forces of Ukraine. In addition, a lot of money was raised through charitable foundations or through direct purchases for specific units that oppose armed aggression.. That is, the Ukrainians, without any conditions and warnings, allocated for the needs of their country at the most crucial moment of its existence hundreds of times more than the amount of taxes paid from the tax amnesty.

[see_also ids\u003d"

Of course, this difference can be explained by the fact that all Ukrainians gave money for the army, despite their income - sometimes people transferred both 50 and 100 hryvnias, knowing for whom and what their funds were going for.

However, all this only proves once again that the planned tax amnesty is absolutely incomprehensible to the majority of Ukrainians, neither in terms of its procedure, nor in terms of the consequences of what could happen if you do not declare your income in a timely manner..

Financial monitoring requirements remain one of the most controversial issues in the amnesty of capital in the future tax amnesty. Ukrainians were offered a tax amnesty scheme, according to which, in order to “amnesty” capital, one must first prove to financial monitoring the legality of the grounds for receiving funds. But if a person has all the supporting documents for the funds, they do not need to be additionally amnestied.

In connection with the war, fundamental changes took place in the living conditions of millions of Ukrainians, for whom the center of vital interests has changed - about six million of them became refugees outside Ukraine, and the same number became internally displaced persons. Someone returned home, someone has nowhere to return, because their houses are destroyed or temporarily under the control of the enemy.

Most of the Ukrainians, for whom the tax amnesty was calculated, simply left the territory of Ukraine and are not going to return and invest in the country's economy now. The main “clients” of the tax amnesty are entrepreneurs who in the past underestimated the size of their tax liabilities, “gray” business, people who received all or part of their salary in an envelope; labor migrants who worked abroad have lost their income since the beginning of the war and are definitely not thinking of investing in the near future.

According to very conservative estimates of experts, huge sums of cash of wealthy Ukrainians in one way or another crossed the Ukrainian border along with their owners in the first weeks of the war, so now they are now resting with their owners.. For the sake of fairness, it should be noted that European banks also do not accept cash without careful financial monitoring.. So the value of the "

The main marketing trick of the authorities when “selling” a tax amnesty to Ukrainians was reduced to threats that things would get even worse: immediately after the end of the one-time “zero” declaration period, control over citizens’ incomes will be further strengthened.

Repeatedly, those in power, even before the war, voiced their intentions about future attempts either to collect taxes for past periods for those who did not take advantage of the tax amnesty, or to introduce higher tax rates on future sales of real estate that did not pass the “cleansing” of the amnesty, etc.. But these “intimidations” will definitely not work on Ukrainians who have gone through the war..

It should not be expected that the mechanical extension of the terms of the amnesty will result in voluntary declarations becoming widespread.. Without fundamental changes in approaches to tax amnesties based on the principles of trust and sincerity towards our own citizens, one should not hope for any result..

[votes id\u003d"