Practice of including entrepreneurs in the high-risk group has now been discontinued. It is also worth noting that disciplined taxpayers are jointly responsible for their partners, even if they have made mistakes in the past.

70 percent of VAT payers noted unfairness of applying "tax gap" (tax break coefficient in returning tax) practice in the surveys conducted.
 
An excessive number of complaints concerning corruption in the tax system are also associated with "tax gap".

Thus, starting from October 1 of this year, the practice of using a tax break coefficient in returning VAT – "tax gap", will be cancelled.

At the same time, the Chamber of Commerce and Industry, together with representatives of the Business Ombudsman, will introduce an open rating of entrepreneurs.

In this regard, starting from January 1 of next year, companies with the highest rating will have following privileges:

- Exemption from all types of tax audits;
- Excessive amount of value added tax will be returned within one day;
- Temporary suspension of VAT payer's certificate will be canceled.