The country has risen from 84 to 43rd place among 190 countries.
Ukraine has risen from 84 to 43rd place in the rating of ease of paying taxes. This is stated in the message of the auditing company PricewaterhouseCoopers on the results of a global study by the world Bank group and PwC tax system in 190 countries.
As noted, while Moldova ranked 32 in the ranking, Romania – 42, Slovakia – 49, Poland 51 place 52nd place, Bulgaria – 90 place, Belarus – 38.
PwC conducted a study among companies whose 100% shareholders Ukrainian, low 31 million annual income, at least 60 employees and while they are not engaged in exports of goods and services.
The average effective rate of taxation on profit before taxation is 37.8%, while in the EU it amounts to 39.6% and the world average is 40.5%.
The number of tax payments in Ukraine is 5, the EU – 12, in Eastern Europe and Central Asia is 16.2, in the world – 24.
Time to prepare for VAT refund (export, clock) in Ukraine is 16 hours in EU – 7.1 hours, Eastern Europe and Central Asia was 16.8 hours, the world is 18.4 hours.
PwC experts note that the future position of Ukraine in this rating can have a positive effect: reduced time on accounting profit tax at the expense of increasing the addiction of companies to the accounting rules, and reducing the timing of the receipt of VAT refund in connection with increasing automation of this process.
In this negative position of Ukraine can affect the increase in the effective rate of ERUs in connection with the increase in the minimum wage to 3, 2 thousand hryvnia, and, as a consequence, with the increase in the minimum tax base.
The study “Tax in 2018” is part of researches of the World Bank’s “doing business 2018” (“Doing Business 2018”).
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