In 2019-2020, more than 250 amendments were made to the Tax Code. These changes have been particularly significant in reducing in-person communication between taxpayers and tax authorities and increasing electronic capacities for this purpose. The key steps taken in this regard are the creation of electronic taxpayers’ accounts, the introduction of electronic consignment invoices and acts of purchase, the establishment of remote tax control of the next generation of cash registers and excise goods, etc. In addition, other key areas of change over the past 2 years have been the toughening of financial sanctions for tax offenses or failing to report taxes in accordance with the law, changes in the tax burden for various types of taxes, and the clarification of tax cuts and tax concessions. In addition, a significant limitation on the scope of simplified taxation, and a significant increase in the tax burden on various types of excise goods has created widespread discussions among entrepreneurs and the public at large.

BRI`s experts carried out a survey of entrepreneurs in order to assess the impact on businesses of the changes in the tax legislation in 2019 and 2020. As part of the assessment, along with the survey, individual interviews were conducted with the entrepreneurs and their views and opinions were solicited. In the end, both the survey data and the results of the individual interviews were systematized and recommendations were prepared.


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