世界银行-乌克兰_2024年税务合规成本调查-调查结果报告（英）_41页_1mb

Ukraine: 2024 Tax Compliance Cost Survey Summary

Core Content

The Ukraine Taxpayer Compliance Cost Survey (TCCS) is a comprehensive assessment of the time and financial costs businesses face in complying with tax obligations. The survey, conducted by UDA Consulting and Info Sapiens Consulting and funded by the World Bank, collected responses from 3,169 active taxpayers across Ukraine (excluding Crimea), offering insights into the current state of tax administration and its impact on businesses.

Main Findings

1. Tax Compliance Time and Costs

• The average time spent on tax compliance per year was 74.4 person-days.
• Smaller businesses (no employees) spent 26 days, while larger businesses (over 50 employees) spent 400 days.
• The average monetary cost of tax compliance was over UAH 100,000 per year.
  • For small businesses (turnover < UAH 1 million), the cost was UAH 31,000 or 3% of turnover.
  • For large businesses (turnover > UAH 80 million), the cost was UAH 900,000, or 1% of turnover.

2. Tax Compliance Activities

• The most time-consuming part of tax compliance was tax accounting office work, accounting for 45% of total time.
• Submission of tax documents was a major cost across all business sizes.
• Tax inspections were reported by 13.8% of businesses, with 40.1% of large businesses (over 50 employees) experiencing inspections.
• The average duration of inspections was 6.2 hours.

3. Taxpayer Experience with STS

• 63% of respondents rated the politeness of STS staff positively.
• 58.8% appreciated remote interactions with tax authorities.
• 36% rated the readiness of STS staff to help as bad or very bad.
• Overall effectiveness of tax inspections received mixed feedback: 41.8% positive, 31% negative, and 24.6% unsure.

4. Electronic Services

• 75% of businesses submitted tax reports electronically.
• Common issues included user friendliness and technical glitches.
• 17.1% of respondents noted that the electronic office did not save completed forms.
• 15.2% had problems with online certificate issuance.

5. Informal Payments

• Businesses reported that similar businesses declared only 61.1% of actual revenue and 52.2% of wages for tax purposes.
• Informal payments were a widespread issue, affecting tax compliance and reporting accuracy.

6. Impact of Russia's Invasion

• 10% of businesses relocated their operations and/or employees due to the invasion.
• 45.7% of businesses in Donetsk and Luhansk relocated after 2022.
• 42.1% of businesses plan to return to their original location.
• 46.3% of respondents rated their financial and economic position as bad.
• Small businesses and businesses with no employees were more likely to report financial difficulties.
• The top business obstacles in 2023 included low consumer purchasing power, electricity supply issues, and instability, with corruption in permitting agencies dropping from first to fourth place.

7. Areas for Improvement

• Stability of tax legislation was the most frequently cited area for improvement.
• Enhancement of electronic taxpayer accounts with automated notifications.
• Integration of tax reports with commercial business management tools.
• Improved administrative support from the State Tax Service (STS).
• Combatting corruption and unofficial payments.
• Improved access to support for businesses affected by the invasion.

Key Information

• Survey Methodology: Based on the World Bank's standardized approach, using a web-based questionnaire and focus group discussions.
• Response Distribution:
  • 85.1% were business owners.
  • 74.1% were sole proprietors.
  • 25.9% were legal entities.
• Business Size Distribution:
  • 60.2% had no employees.
  • 37.2% had up to 50 employees.
  • 2.6% had over 50 employees.
• Economic Sectors:
  • 90% in the service sector.
  • 6.03% in industry.
  • 3.71% in agriculture.
• Relocation Trends:
  • Information and telecommunications had the highest relocation rate (18.6% after 2022).
  • Agriculture, forestry, and fisheries had the lowest relocation rate (5.4% after 2022).
• Tax Regimes:
  • Single tax system without VAT was used by 68.2% of businesses.
  • Kyiv Oblast had the highest usage of Personal Income Tax (PIT) and Corporate Profit Tax (CPT).
  • Kirovohrad Oblast had high participation in VAT and CPT.
• Bookkeeping Practices:
  • 63.6% of businesses handled bookkeeping and tax accounting personally.
  • Legal entities relied on own employees (69.6%), external specialists (12.7%), or a combination (11.1%).

Conclusion

The survey highlights the significant burden of tax compliance on Ukrainian businesses, especially smaller ones, and identifies key areas for reform. The impact of Russia's invasion has altered business operations and relocation patterns, with corruption and complexity still being major challenges. Electronic services have become more common but are not yet fully satisfactory, and improving the quality and efficiency of tax administration remains a priority.