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A high level of corruption and the shadow economy have been named among the main obstacles to the tax reform, according to a survey conducted by the International Centre for Policy Studies.
The findings of the survey, which have been provided to UNIAN, show that 60% of the experts surveyed believe that one of the major obstacles to the implementation of the tax reform is the lack of state strategy for economic development.
The experts also ranked major government decisions on the reform of the tax system with the use of a 10-point scale.
It is also noted that 44% of the experts surveyed believe that tax administration has not become simpler in the past year, while 28% of the respondents stated the tax administration had even deteriorated significantly.A decision to introduce additional import duties was rated as the least effective with 2.16 points along with the introduction of special accounts for VAT administration, which got 3.6 points. The government's decision on harmonization of tax and financial accounting scored the highest number of points – 6.174, according to the survey.
As UNIAN reported earlier, the tax reform developed by the Ukrainian Finance Ministry provides for the introduction of a 20% single rate for all main taxes: single social contribution, personal income tax, corporate income tax and value added tax.