The Resolution of Conference of the Nikolaev regional trade union of workers of small and average business «EDNANNYA»

The Nikolaev regional trade union of workers of small and average business «Ednannya» considers necessary to remove from discussion the project of the Tax code of Ukraine approved in the first reading, offered by the Cabinet of Ukraine, as contradicting a strategic target of the President of Ukraine which is occurrence of Ukraine in ten years in the twenty of the leading countries in the world.Taking into account that today the country having an invaluable resource of the fertile earth and the efficient population, on level of competitiveness of national economy is on the 82d place (one of underdeveloped countries).

Strategic target achievement  consists in overtaking more than 60 countries of the world at such system of the taxation is not real. The offered system of the taxation will create a reliable basis for existence in Ukraine of shadow economy and corruption still many long years.

The country which is engaged not in escalating of volumes of output but only trade of the goods of import manufacture never becomes the country with advanced economy. The main problem of the Ukrainian economy is morally and technologically backward and little profitable, the power-intensive and material-intensive industrially-agrarian structure of national manufacture at domination of import public consumption of an end-product. Such structure of manufacture can provide only lagging behind or eternally catching up type of economic development, but in any way not advancing!

Accordingly, the main task of achievement of a strategic target should become as fast change of structure of national manufacture with existing towards domination of very profitable, highly intellectual manufactures of an end-product focused on export and change of structure of public consumption from import production on domestic is possible.The decision of the given problem probably only by realization of the complex approach to reforming of all basic subsystems of the national economic mechanism, one of which is tax system.

Businessmen of the Nikolaev area demand working out of essentially new concept of tax system of Ukraine which in case of realization will be:

First, the effective tool of acceleration of all economic processes;

Secondly, to promote an intensification of change of structure of national manufacture towards creation of large very profitable and highly intellectual manufactures.

We offer such points : full cancellation of the VAT, the profit tax, the uniform tax to leave only for the small-scale business which is carrying out trade in the markets.

Thus business will be completely releasing from the taxes connected with reception of any income that creates ideal, unique conditions for the most intensive development of business.

Instead of the abolished taxes to enter «the Tax from a turn» or «the Tax to purchase» at the rate to 5 % which the consumer (pays the tax is calculated by the All Ukraine union of scientists-economists of Ukraine), thus for the home producer (small enterprises with output untill 10 million grivnas) to give a privilege at a rate of 50 % of the rate.

We consider, in the conditions of absence of a considerable quantity of taxes stability of receipts of taxes, and accordingly and predictability of the state will be provided.

Substantial improvement and economy stabilization as there is no sense is inevitable to cover those taxes which doesn't exist. We consider , that in the budget will arrive much more tax revenues, than arrives at such volume tax loading.

Payment of the given tax to the state will be carried out by the consumer at the moment of purchase. Social function of business consists in transfering to the state this money that is easy enough .

Introduction of the tax to purchase will make low or in general unprofitable multilevel corruption channels of distribution with a considerable quantity of intermediaries and will stimulate development of real sector of economy.

Offered system absolutely transparent, simple and socially fair. The richer the person, it does especially expensive purchases, the the tax more pays, the more poorly – the less than purchases, it is less than taxes.

Time and accordingly the non-productive personnel necessary for administration of taxes at the enterprises will essentially be reduced. Expenses of the state on administration of taxes, gathering by tax service and services of funds will considerably be cut down.

We consider, the given reform will serve as the economic lever for formation of a civil society, preconditions to movement towards totalitarianism won't amplify.

On behalf of leaders of 14 trade-union organizations of the Nikolaev areaThe chairman of the Nikolaev regional trade union of workers of small and average business «Ednannya»

E.Gerasimchuk

04.09.10