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The Tax Mechanisms for Unshadowing the Income of Individuals from the Sale of Fruits, Berries, Grapes, Spicy, Aromatic and Medicinal Crops, Honey and Non-Wood Forest Products in Ukraine
Poliakov M. Y.

Poliakov, Mykhailo Yo. (2021) “The Tax Mechanisms for Unshadowing the Income of Individuals from the Sale of Fruits, Berries, Grapes, Spicy, Aromatic and Medicinal Crops, Honey and Non-Wood Forest Products in Ukraine.” Business Inform 11:395–404.
https://doi.org/10.32983/2222-4459-2021-11-395-404

Section: Finance, Money Circulation and Credit

Article is written in Ukrainian
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UDC 336.02

Abstract:
The successful experience of Lithuania, Moldova and Poland in the field of taxation of citizens’ income from the sale of self-grown or self-gathered forest products or relevant harvesting activities is analyzed. It is concluded that the improved mechanism of taxation of personal income from the sale of self-grown or self-gathered fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products in Ukraine should be: 1) as simple as possible; 2) do not foresee radical changes that may destimulate the payment of taxes; 3) be based on the tax exemption of small sales volumes and the application of a low personal income tax rate (hereinafter referred to as PIT) with respect to the remaining income from these activities; 4) be easy to administer, not provide for a significant increase in the administrative burden on payers, which is mainly rural population; 5) minimize the possibility of concealment of the object of taxation. In view of the above, it is proposed: to extend the exemption from taxation of personal income on the basis of a certificate according to the form No. 3DF for the income from the sale of self-gathered fruits of the forest; proceed to the taxation of personal income tax of the rest of citizens’ income from the sale of fruits, berries, grapes, spicy, aromatic and medicinal crops, honey and non-wood forest products at a rate of 5% (without paying a military fee); apply fines in case of detection of concealment of such income from taxation.

Keywords: personal income from the sale of products self-grown or self-gathered in the forest, personal income tax, military levy, tax exemption, tax rate.

Bibl.: 26.

Poliakov Mykhailo Yo. – Candidate of Sciences (Economics), co-chair, Tax Committee, American Chamber of Commerce in Ukraine (12 Mykoly Amosova Str., Kyiv, 03038, Ukraine)
Email: [email protected]

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