Despite the increase in the number of citizens who declare millions of dollars in income declaration campaign confirmed the inadequacy of legislation in the monitoring of the income is not taxable at the source of their receipt.

Last week STAU summed up the campaign of the year of declaration of income tax natural persons. Theoretically, of course, a declaration of income received by natural persons in 2008, may be and more. In practice, however, the number of returns filed by natural persons in the second half, goes to zero. That is why the end of June - the traditional time of evaluation, which annually voiced briefings charge of this work, Vice Chairman Sergei STAU healer.
    

announced Mr. doctor, as well as data obtained on the declarative campaign proved to be very revealing. In particular, despite the fact that the number of citizens who declare income for the year, continues to grow, the total amount of declared income (22.1 billion UAH. - By 40.8 thousand. To brother) was significantly (almost 27%, from 30.2 billion UAH.) less than a year earlier.

Given the record price index last year, this growth in nominal income recorded by Goskomstat, and the fact that three quarters of the year last year were most favorable for the economy, the words of Sergei doctor that decrease the general level of incomes associated with economic crisis, are unconvincing. Maybe Vice Chairman STAU and could not say, but it is clear that the true cause of loss of income - that is their conclusion from the taxation and withdrawal of shadow. And then there still would be: you can only imagine what the collapse should be expected on the basis of declaration campaign next year. There is indeed added another objective factor and falling incomes.
 

Incidentally, the above findings are confirmed in part, and the dynamics of the number of so-called millionaires (ie, citizens, declared by the end of the year revenues of more than 1 million UAH. for business - the gross income over that amount). Their number is increasing every year. And not just among businessmen (they are even with the gross income of more than 1 million UAH. Are pure, taxable income does not have), but also among citizens, private business is not engaged.

However, the total amount declared such millionaire income also declined compared to last year. Interestingly, however, that because nepredprinimateley receiving income more than 1 million UAH. per year, the declaration shall submit only one in five. A live millionaires primarily in Kiev.

curious that on the background of a growing number of financial disclosure statements filed by the number of submissions in order to realize the right to a tax credit so consistently falls.

Such divergent dynamics are likely to explain the active work of the tax authorities, conducting annual campaign to bring the declaration of income. And besides that, among our fellow citizens (as well as to other taxpayers NDFL) are less willing to engage in a bureaucratic battle with the government for the return of their blood. Nevertheless, the results produced on the basis of submission of tax declarations recalculations were in fiscal terms less successful than last year. If the amount assessed to pay, has remained at the level of last year, then returned to be increased by 17%.

It is almost entirely due to the tax credit generated by the use of mortgage loans: if the previous year of interest on mortgage loans, returned to citizens, was 1.4 million UAH., in the current year on the same line will be returned to 12, 3 million UAH.

There has also in the eye that is not particularly slow to report to the state of their income Ukrainian guest workers. On the one hand, the number of citizens, to report on foreign income, is growing from year to year (if in 2004 there were 2.9 thousand, on the basis of 2008 - already 12.9 thousand). On the other - even with the multiple growth of their number to be ridiculous for a real assessment of guest workers. In addition, significantly reduced the stated amount of foreign income, compared with last year's campaign: to 1,0 billion UAH. up to 0.85 billion UAH.

reduce the number of people who claim to obtain the most meaningful kind of income that citizens are obliged to declare, - from transactions with investment assets. If in 2008 the receipt of such income to 10.4 billion UAH. had 24.7 thousand people, the current income in the amount of 9.8 billion UAH. were declared 16,6 thousand natural persons. By the way, followed by weight after the investment of the proceeds, the duty to declare which is the responsibility of citizens who are foreign income, income from rental of real property and income of the agreements on the alienation of immovable and movable property. However, according to official data, the volume substantially less than the income derived from transactions with investment assets.

I think that all this demonstrates is that current legislation does not establish any reasonable control over the income of citizens, are not subject to tax at the source of their receipt.

Vladislav Tretiak

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