These fuses blocked the path to the elimination of a tax for border hundreds of millions of dollars. Improvement of the existing tax base is the definition of Code since the definition of income, namely, "the income from the sale of goods is recognized date of transfer of ownership to the buyer for such goods." As well as recognition that the receipt of advance payment is not income. This approach leads to the notion of income to a scientific definition and in general improves the conditions for doing business. According to economic theory, a massive tax cut in the short term leads to decrease in revenues, and in the medium and long term to significantly increase them. From the draft tax code can be concluded that the decrease in revenue should not be (at the expense of increasing the number of payers, and the impossibility of concealing the tax), but over the next year can expect an increase in the power of investment activity in the economy. The undoubted novelty of the draft code is a tax on real property. Code introduces a tax on the meters of residential houses or apartments of 10 hryvnia for one meter, if the owner is not registered at the taxable estate.
If the owner is registered at real estate, the taxable area of the apartment more than 120 square feet or floor area exceeding 250 square meters. Interestingly, under conditions of constant shortage of funds in the budget, which will decide on the official reduce the tax base? Taxes on residential property in this way not only violates the principles of justice, but also declared the principle of "pay all taxes should be." If an ordinary citizen has to pay Tax area of the basement, where it stores food for themselves, with the area of auxiliary buildings, why should not pay anything businessman having thousands of feet of manufacturing and warehouse facilities, with which he makes a profit? On I think this is the worst section of the code written out and the most socially unjust. First, since the tax was widely advertised as a tax on wealth, we can assume that this section of the code actually sets standards of living in Ukraine. According to such "standards" if the family living in the city, has a house in the village, this luxury and you have to pay. Apparently, the sponsors believe that the only country houses rest. In fact, for hundreds of thousands of Ukrainian families, a house in the countryside is also a means to supplement the diet and the place where is possible to take out the summer on the rehabilitation of children. So as a tax base declared the entire area of the house, along with a basement, attic, utility room, we can conclude that for a small house in two rooms and the kitchen will have to pay 1000-1500 hryvnia per year. Much or too little?