New Tax Code of Ukraine introduces a principle of presumption of legal activity of a taxpayer, the head of the State Tax Service of Ukraine Oleksandr Klymenko said during the II Ukrainian tax forum. "This is a kind of analogue to presumption of innocence,' he explained, ForUm correspondent reports.

According to him, the new Code enlarges the rights of taxpayers regarding avoidance of inspections, and the risk-based system of tax control enables to abandon the practice of interference into the activity of honest taxpayers.

At the same time Klymenko underlined that the new Tax Code requires more self-discipline and self-control, as entrepreneurs will calculate their tax duties on their own authority.

In general, the new tax policy is focused on the willing tax paying. "Presently, 96% of taxes and levies are paid willingly. The new Tax Code makes honest work more beneficial than schemes for the minimization of tax obligations or tax evasion," the official summed up.

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