SCHEME "TAX MANEUVER" AND ITS PRACTICAL IMPLEMENTATION
The article deals with the scheme “tax maneuver” and its practical implementation. This is a continuation of research on tax reforms as part of a new political cycle. The government is serious disagreement about the tax maneuver. The scheme of “21 to 21” assumes that 21% - this is the premiums that are paid to the Pension Fund, Social Insurance Fund and the MLA fund, and 21% - VAT. In this case, the present VAT 18% increase by 3 percentage points, while the rate of insurance contributions, by contrast, will be reduced from 30 to 21%. In the scheme of “21 to 21” Pension Fund will receive less revenue from insurance premiums and will have to receive more subsidies from the federal budget. Thus, the costs of the pension system at all times will compete with other spending budget. According to some bold proposals should be built into the budget system of the Pension Fund. This proposal was so radical that it’s not fully supported within the government and is now being discussed. The previous sentence was a scheme of “22 to 22”: it is more neutral and does not lead to a decrease in revenues. But it also finds direct support in the government.