Ukraine is the world's largest exporter of walnut. The high profitability of the business contributes to the emergence of entrepreneurs who violate the law without paying taxes on the income of an individual using a fictitious statement of the form №3DF and dummy SPD. In this regard, the government has taken measures to improve the situation. A mechanism that will make Ukrainian export walnut more transparent. It has both a double effect:
- eliminating the most common abuses by business;
- elimination of corrupt practices requisitions from this type of business activity.
The mechanism to combat the criminalization of business related to the sale of walnut, is as follows. In each region of Ukraine, a working group consisting of the leaders of the major subdivisions of the State Fiscal Service and Customs. They will work around the clock. The tasks include tracking groups of customs clearance of foreign trade operations with walnuts. Will be tested on the legality of the SPD, the accuracy of the contract documents, as well as compliance with the currency and tax laws. If no violations were found during a 4-hour test, the load is passed without any problems. All information about the inspection in a generalized form should be submitted twice a week the management of the State Fiscal Service.
The measures taken will help to replenish the budget of Ukraine because of violations of the law by businessmen, our country loses. Annually as a result of non-payment of tax on personal income, we lose about 100 million hryvnia, and the minimization of income taxes is detrimental to 100-200 million hryvnia. In addition, 10 to 15 thousand dollars in the pockets of illegal bear a poborschikov (customs brokers).
On the 2014-2015 marketing year is planned to be exported about 55,000 tons of walnut. Mechanisms to increase the transparency of trading with walnuts must increase revenue to the Ukrainian budget and simplify the law-abiding businessmen customs clearance procedures.