warm youth. yes, they can already be said to be stars, but still, and what they are filled with. eh, what they live, what they read. and where do they go? what do they watch, what films? what kind of music do they listen to? i'm well aware that the history and culture of propane from belarus will test your erudition in a new quiz. vedas at the cube, specially for the third button of the gomel shopping mall, unpacked the author's rules at the first stage of the specific team 9 power for the correct failure, this has 10 seconds and skin walks for itself on your smartphone according to you in any way, the three leaders correctly managed their duck passes at the base about it from a pyramid of test format alarm clocks. so at least put yourself on abusive points on the horses of two, multiply them with the right refusal, and wretchedly squander. in the jubilee year at once, belarus

of fish stretches out the birth of you motherly ether. yes , iconic falls and dates. so the premier of the ten-episode cycle, promerkov, jumped on the mustache. yes, the 90th year, on the 9th of belarus, colleagues will show behind the scenes from the idea and the performance to the first step of going to the glidadsha birthday of the people ivan the master of belarus, the bowl is just on the third button until his special officer in the 90s , a documentary film by the handsome olga figure. maxim at aleksey's young man is the agency of the hotel navin. that's it. i have all the news ahead of you waiting for the weather forecast, and immediately after the panorama of the talk show economic environment, let's talk about fair taxation all the best to you and don't switch.

belarusian winter all its little things and all the details.

some are so beautiful it's breathtaking. some but together they are one. together, not harmony, looking at them you feel aesthetic enjoyment. do you feel that belarus is closer? good evening, this is the economic environment in belarus, one of the satellite tv channels belarus 24. today we will talk on a very sensitive topic of taxation. changes for

entrepreneurs, individuals and legal entities , have already been discussed on the internet resources . we will dot above and together with competent guests. so what will change for taxpayers, it is imperative to find out. and let's also consider the belarusian system taxation in general, how does it look against the background of the fiscal systems of foreign countries, is it really more fair and what tasks for the country can solve the taxes we pay? today we have experts in the studio who are well versed in tax issues. and like everyone else, we pay taxes sergei nalivaiko minister of taxes and dues of belarus sergei anyukhovsky member of

the standing committee of the council of the republic on economics, budget and finance general director of the kommunarka confectionery factory elena kireeva first vice-rector of the belarusian state economic university doctor of economics professor, dear guests. good evening. hello taxes. it is an integral part of any state. they are very diverse in this we know very well, therefore we decided to divide our discussion into three conditional blocks, let's talk about taxes dedicated to individuals, highlighting a separate individual entrepreneurs and a business entity. well, since we are meeting on the site of the main television channel of the country, it is of particular interest to us represents the most popular type of tax on personal income tax. everyone who receives income pays. so how much do people with incomes in the west pay and in which countries the figures are the highest answers to our next story, please. no matter how much a

person earns in most cases, it will seem to him that the tax burden in the country is not justified by a high one. it is natural because he considers his money, forgetting the public interest, is common to many. however, it is taxes that help not only to maintain and to develop states, but also to protect the vulnerable segments of the population. the history of the tax system is also as old as civilization, the first documentary mention of tax collections was recorded back in the 18th century bc in babylon in the world, several approaches to calculating income tax are used. the most popular flat scales and progressive flats provide for a fixed percentage of income. no matter how much an employee receives 100 dollars or 100,000, the tax rate is the same, such a scale is also used in our country. using a progressive scale, the tax rate depends on the citizen's

income, the higher the income, the higher the percentage, so in sweden the minimum tax is 20% of earnings. and this is not the limit. the rate rises depending on the amount can reach 52%, in neighboring finland figures. even higher , almost 57% of the british, the minimum tax rates are 20% on income up to 35,000 pounds 40 on income up to 150,000 and 45%. for even higher income. but france is considered a country with one of the most stringent tax systems; the french themselves, by the amount of their taxes are constantly complaining, and some of them even run away to other countries and pay taxes there, but the main feature of the income tax in france is that it is taken to calculate it, not a specific individual, and it is very unprofitable for a household in the country to be single and childless taxes will the

highest with earnings up to 26,000 euros per year, the tax rate will be 14% up to 72,000 30 everything above 153,000 euros 41%. but if the frenchman is rich, please be kind for another from 250 to 500 thousand euros 3 percent of the tax in addition to 500 thousand euros four, but the famous tax on millionaires, according to which the state took away 75% of the income of those with incomes over 1 million euros, was canceled. a similar system in the us taxes there also depend on the size of the family. true, the balances vary from 10 to almost 40%. the top 5 countries with the highest income tax include the divoark code, where people give 60% of their income in second place in finland at almost 57%, followed by

japan and denmark there in terms of income tax of almost 56%. and austria closes the rating with 55% the figures are impressive, that is, up to 60% of their income people transfer in the form of a tax, but sergei eduardovich and what does the taxation system for individuals look like in belarus and what changes have occurred in it since the new year? well, you know, you absolutely rightly said that the income tax is just the tax that is the most massive, which applies to almost everyone who receives income. here's the big part. uh, changes in tax legislation in the twenty-third year, did not affect at all, because we have an income tax rate. here already indirectly marked. she, uh, flat was 13% and is 13%. i want to pay attention.

which, by the way, is one of the lowest income tax rates. e in europe and if we take those benefits and tax deductions that are provided e, in accordance with the law, then we estimated the income tax rate effectively and the so -called it drops below 11%, in general, if we take the country, uh, the changes affected uh, current year. first of all, individual entrepreneurs. i mean income tax changes. and here this is also no super innovation, no surprise. in my opinion, this is a thing, to be honest, it has been announced for a long time that for individual entrepreneurs the taxation system will change from january 1, 23. we have

passed the next stage of these changes. and i think the most radical here and the most important is the most significant. this is probably hmm the introduction of a new mechanism, the so-called professional income tax uh-huh, that is , this is a digital platform, when any citizen who is engaged in those activities that are defined in the decree of the council of ministers. he can download this application to his gadget to reflect there you according to which he receives, and his tax liability will be automatically calculated. well, in accordance with those terms. e, when the time comes for payment, it means that he will be obliged to transfer this payment, but you noted that from january 1, 23, a special tax regime for the self-employed was introduced, a tax on professional income, and the column is dreaming and what is its essence is the decree of the council of ministers . in according to which the list of activities is defined, and those who are engaged in these

activities, they can use, a tax on professional income and there already e. a person defines a citizen for himself, or he. e, as a self-employed person, you correctly noted that he carries out this activity, or he registers as an individual entrepreneur and carries out this activity and pays income tax in the generally established taxation system. she, too, since january 1. mm is 20%, so it is easy for a person to sit down to count. which the model of taxation is more profitable for him, which one to try on, but comparison, of course, of income tax rates abroad. yes, this is up to 60%, we heard in the republic of belarus yes, 13%, but, i beg your pardon. i'll just add, if we're talking about tax on income wires, then the rate is generally 10%. uh-huh from the revenue reflected 10%.

there further. it is still split, part goes directly as a tax payment, and part of this amount is withheld. the fund for social protection of the population is going on, that is, in parallel with the fulfillment of the tax obligation, a citizen it also fulfills its social obligations, that is, there is no need for additional reports of calculations not only to the tax authorities, but also to the social protection fund of the ministry of labor, but in any case, uh, comparison of the tax burden on individuals, but it is in favor of our country. we have it much lower, and you said that the effective rate is much lower due to the benefits and periferences that exist, but sergei anatolyevich, we are, uh, going, uh, along the path, in fact, of abolishing certain, uh, tax benefits. there, including for individuals. i have in mind, uh, property taxes. e for individuals and a famous example from last year. yes, when it is necessary to pay

real estate tax already for the first apartment. say a. how do these decisions fit in with the implementation of the principle? yes, and justice. here's what's behind them. here is the exemption. this is one of the factors in the implementation of social justice. and today one apartment or two apartments. there is an apartment you pay, there are no taxes for an apartment or a house. here you pay taxes and for everyone. uh, today's conditions are approx. here is the diagram of your shows. eh, the same and the amounts are relative. they are small on their own, i know that 40-50 rubles. here they are not some kind of amount that is objectionable, but uh, like a tax, a payer, like uh, the head of the enterprise understands that the larger the withdrawal, the fewer items in the budget are not covered by sources. eh, we're all used to walking. eh, to

school, to a university, to a polyclinic, and we understand that all this needs to be maintained and, accordingly, less to withdraw and more budget revenue, but by and large. uh, these decisions they are aimed at leveling the playing field taxation. well, in this particular example, for the owners of apartments and apartments and in private houses. yes, if you will, just add, here you are good. in my opinion, the sample was made on income tax, i'm sure if you made a similar sample on land tax and real estate tax on so-called properties. yes. uh, the comparison was about the same in favor of our country, because well, let's call a spade a spade. after all, there are a number of countries in the same western europe well, the so -called is it a country. yes where real estate is relatively inexpensive, and we see advertising in the world to buy there, uh, you buy apartments at home, but when it comes

to maintenance, including tax obligations, the numbers there, of course, go off scale and i absolutely agree with sergei anatolyevich, if speak. about our country, the real estate tax rate for individuals is 0.1%. well , for the most part, it's about nothing. it is also the same regardless of the value of the property, and here you, i think, have very correctly paid attention to the social justice, for some reason, a person who has, uh, a house. uh, some uh, well, a simple ordinary small house, it was a real estate tax object, and the owner of one apartment is also the owner of this property. he didn't show up, therefore. eh, if we talk again here about taxation, then you correctly noted. we just left. from this benefit, these conditions have been leveled and now all citizens of our country are in the same conditions or fedorovna. please tell me how you assess the state of tax

literacy of our people, and it is at a high level, or we still have something to work on, because here, getting ready for the transfer. uh, i had to read various sources , i got the impression that there, well, everyone is too literate, because they openly discuss tax avoidance schemes, tax avoidance is a criminal offense. we do not recommend this to anyone. so the state of tax literacy, whether we have high or low tax literacy, is generally a very interesting term, because tax literacy. this is first of all not about how to pay taxes, as we know how to pay. taxes, tax literacy are part of the tax culture. it's actually , uh, tax literacy. this trust state is an understanding of their rights and obligations to taxpayers. yes, some part of the study of tax legislation is included in tax literacy. well, more we must say

that tax literacy is an understanding and trust of the state understanding of the tax policy of the tax system, what was the taxpayer, he did not only pays taxes, but it finances , among other things, some kind of social programs and social guarantees. uh, now uh, tax literacy uh is, well, i would say already at such a serious level, because, starting from educational schools, there are optional classes on tax literacy. e hmm, it is essential in this that the education system, starting from schools and secondary specialized institutions of higher educational institutions, takes a significant share or significant importance. uh, practically everywhere in the economic profile, not only in the economic profile. uh, let's get to the study of taxation programs. but this is

such a qualifying component, as far as the general informational position is concerned, here it is unconditional. this is what we have gathered now is increasing tax literacy, this is clarification on the websites of the ministry of taxes and duties of state bodies and the information media is actively involved in certain explanations on tax legislation. and uh, for the services that apply, so uh, tax literacy is not about how to evade taxes, tax literacy is about how to understand tax laws. in any case, uh, seeking to understand these issues are our people. yes, our neighbors have all the possibilities. there is the internet, there is a website of the ministry of taxes and duties, it is very informative, for example, there is all the legislation, the question, the answer, all the possibilities. for this there is. but, if we

complete the block of questions on the taxation of individuals and move on to individual entrepreneurs. here, sergey noted that e there have been significant changes in the regime of taxation of individual entrepreneurs, but if consistently , this is the essence of these changes. well, if, uh, go in stages, then, probably, the most significant and hmm caused a stir, let's say , in the business environment. this, of course, is the abolition of the simplified taxation system for individual entrepreneurs, and the reduction in the types of activities of hmm for the payment of a single tax and the growth of this single tax rate for the remaining types of activities. so, here, too, in my opinion, very predictable sequentially. the first thing i want to draw attention to is the simplified taxation system and hmm the single tax for

individual entrepreneurs is special taxation regimes that were introduced temporarily so that the business could somehow develop to its feet and then, as it grows, switch to the general established taxation system and not to create unlawful tax competition for large respectable economic entities. unfortunately, for many years. and we observed that these special regimes were used not to get back on their feet, but to obtain, let’s say, undue tax advantages over bona fide business entities, so this decision was made to first reduce activities for