Danylo Hetmantsev
Danylo Hetmantsev | |
|---|---|
Данило Гетманцев | |
 | |
| Member of the Verkhovna Rada | |
| Assumed office 29 August 2019 | |
| Personal details | |
| Born | Danylo Oleksandrovych Hetmanstev 26 April 1978 Kyiv, Soviet Union |
| Political party | Servant of the People |
Danylo Oleksandrovych Hetmantsev (Ukrainian: Данило Олександрович Гетманцев; born 26 April 1978) is a Ukrainian politician, lawyer and scientist. Since 2019, he has been a Member of Parliament of Ukraine of the 9th convocation from the Servant of the People party. He is the Chairman of the Verkhovna Rada Committee on Finance, Taxation and Customs Policy. He is a Doctor of Law, Professor, Honorary President of the law firm Jurimex, [1] TaxLink expert,[2] President of the Association of Tax Advisors,[3] member of the European Association of Tax Law Professors (EATLP).[4]
Early life
[edit]Danylo Hetmantsev was born in Kyiv, Ukraine.
In 1995, he graduated from the Ukrainian Humanities Lyceum of Taras Shevchenko National University of Kyiv (KNU). In 2000 he obtained diploma with honors at the Faculty of Law of KNU.
Career
[edit]From 2000 to 2006 he worked at the Taras Shevchenko National University of Kyiv as an assistant. In 2004, he defended a dissertation for the degree of candidate of legal sciences on the speciality 12.00.07 "Administrative law and process; financial law; information law" on the topic "Financial and legal obligation, problems of genesis, determination and essence."[5]
From 2007 to 2013 he worked as an associate professor at the Department of Constitutional and Administrative Law and later Financial Law of the Law Faculty of Taras Shevchenko National University of Kyiv.
Since 2013 and until now he has been working as a professor of the Financial Law Department of the Law Faculty of Taras Shevchenko National University of Kyiv.
In 2016, he became a member of the European Association of Tax Law Professors (EATLP). Danylo Hetmantsev became the first member of the Association from Ukraine among 350 professors from around the world.[6][7] He is the President of the Association of Tax Advisors, has been a member of the Board of Trustees of the National Children's Specialised Hospital "Okhmatdyt"[7] for more than 10 years.
In 2016, he participated in the competition for the Supreme Court of Ukraine, but was not selected.[6][8]
Since 2018, he has been a member of the Academic Committee of the EATLP.[6]
Political activities
[edit]In the parliamentary elections of 2019, he was included in the list of the party "Servant of the People" under No.20.[9]
He is the Chairman of the Verkhovna Rada Committee on Finance, Tax and Customs Policy and Co-chairman of the group on inter-parliamentary relations with Israel.[10]
Drafting of bills
[edit]Hetmantsev participated in the preparation of the draft law "On State Lotteries in Ukraine".[6] He took part in finalising the Tax Code of Ukraine.[6] He actively participated in the preparation of conclusions regarding the interpretation of tax legislation norms, on the appeal of the Constitutional Court of Ukraine and the Supreme Court of Ukraine.[6]
One of the participants of drafting:
- the bills №-5153 and 5156, which were to deprive Ukrainian citizens (except MPs and state officials) of the right to keep cash outside the banks; to put the funds to the bank account, citizens were to pay a tax of 5%, regardless of whether the taxes have already been paid for obtaining those particular funds before or not;[11]
- the normative act on raising the VAT rate from 20 to 24%;
- the bill № 4184, which, in particular, will oblige Internet giant companies operating in Ukraine to pay additional VAT to the Ukrainian state budget;
- the bill № 5600, which significantly increases tax rates on the sale of land and housing; increases land tax.[12]
Submitted the bill No. 4528, which proposed to abolish fines for refusing to provide services in Ukrainian language;[13]
Author of the bill No. 466 (No. 1210) "On Amendments to the Tax Code of Ukraine to Improve Tax Administration, Eliminate Technical and Logical Inconsistencies in Tax Legislation", which introduces total fiscalization of private entrepreneurs (PE). The bill was called “Tax terror” by Save PE activists.[14]
In the summer of 2024, the Verkhovna Rada adopted a bill authored by Danylo Hetmantsev on the "white business club" — taxation of honest taxpayers. The MP emphasised that the state and white business are absolute allies in the fight against shady and corrupt people.[15]
Economic views and initiatives
[edit]On December 19, 2019, Hetmantsev, the Chairman of the Parliament Committee on Finance, Banking, Tax and Customs Policy, initiated a draft bill No. 2634 (also known as “Google tax”), according to which Google, Facebook and YouTube had to pay 20% VAT to Ukrainian state budget. As a result, the cost of services to consumers increased by 20%.[16]
In 2020-2021 Hetmantsev initiated imposing the obligation to use cash register devices on all private entrepreneurs of the 1st and 2nd groups, which provoked mass protests among members of these groups. On January 1, 2022, the reform came into force. Hetmantsev explained the protests by the reluctance of "smugglers and converters" to lose the earnings they received from tax evasion.[17]
Hetmantsev violated a memorandum with the International Monetary Fund, which stipulates that Ukraine refuses to replace the income tax with a tax on withdrawn capital. Later on, he urged publicity not to jump to conclusions and announced changes to the reform.
Hetmantsev fiercely advocates restricting private entrepreneurs of the 3rd group from cooperating with legal entities for the sake of the so-called "fight against the shadow economy"; favoures the introduction of VAT on buying apartments in new buildings, explaining it this way: “when buying milk, Ukrainians also pay VAT and it does not shock them."[18][19]
Hetmantsev believes that the legislation of Ukraine is imperfect, and due to this, citizens have managed to be accumulating funds without state control for 30 years.[20]
In 2019, he proposed banning private entrepreneurs from providing services, but instead allowing them to perform only trade and production activities. According to Hetmantsev, this measure can help combat tax evasion.[21]
As the founder of some gambling businesses, Hetmantsev supports the reduction of casino and gambling taxes.[22]
In May 2022, Hetmantsev stated that he considered it appropriate to resume tax audits of businesses not affected by the war, and raise taxes, as well as introduce many subsidies for different types of businesses.[23]
Recognition
[edit]Professional awards
[edit]In 2012 Hetmantsev was recognised as the best tax lawyer in Ukraine at the VI Annual Awards Ceremony — Legal Award 2012.[24]
In 2014–2015 he was recognised as the best tax lawyer in Ukraine according to Client Choice Awards 2014 and Choice Awards 2015.[25]
In 2016, for the second time he was recognised as the best tax lawyer in Ukraine at the X Annual Awards Ceremony — Legal Award 2016.[26]
In 2018, The Legal 500: EMEA international ranking study recognised his achievements in the field of taxation (The Legal 500: EMEA has recommended annually since 2013).[27]
Ratings
[edit]Hetmantsev was included in the ranking of the most influential Ukrainians of 2024 in the category "Politicians and statesmen" according to the Focus magazine.[15]
Scientific activities
[edit]Danylo Hetmantsev works on the problems of improving the normative-legal regulation of financial responsibility relations, indirect taxation and wealth taxation.[6]
He has a significant contribution to the theory of taxation. In his works he pays considerable attention to the development of tax administration, introduction of electronic administration and taxpayer protection. Hetmantsev consistently advocates gradualness, consistency and economic feasibility of changes in tax legislation and the harm of radical tax changes. He is an advocate of individual approaches to taxation of economic activity, based on the need to support domestic industries with growing returns.[6]
References
[edit]- ^ "О компании". jurimex.ua. Archived from the original on 2017-04-04. Retrieved 2017-04-03.
- ^ "TAXLINK.ua. Все про Податки в Україні". taxlink.ua. Archived from the original on 2017-03-31. Retrieved 2017-04-03.
- ^ Асоціація податкових радників: Президент та Віце-президент
- ^ "Welcome to the Homepage". www.eatlp.org. Archived from the original on 2016-04-18. Retrieved 2016-06-03.
- ^ "Гетьманців Данило". Лига. нет. (in Украинский). Archived from the original on 2023-02-20. Retrieved 2023-02-17.
{{cite web}}: CS1 maint: unrecognized language (link) - ^ a b c d e f g h "Гетманцев Данило". Лига.net.
- ^ a b "10 фактів про Данила Гетманцева, радника Зеленського з публічних фінансів та оподаткування". espreso.tv. Espreso TV. 2019-05-11.
- ^ Гетманцев Данило
- ^ "Протокол Центральної виборчої комісії про підсумки голосування у загальнодержавному багатомандатному виборчому окрузі в межах закордонного виборчого округу з виборів народних депутатів України" (PDF).
- ^ Мария Мамаева (2019-11-01). "В Раде создали группы межпарламентских связей с шестью странами". UNN. Archived from the original on 2019-11-02. Retrieved 2019-11-20.
- ^ ""Нульове декларування" від Зеленського: законопроект прийнято у І читанні". news.dtkt.ua (in Ukrainian). Retrieved 2022-05-17.
- ^ "Рада ухвалила законопроєкт про "податок на Google"". Економічна правда (in Ukrainian). Retrieved 2022-05-17.
- ^ Цензор.НЕТ. ""Слуги народу" на чолі з Бужанським хочуть скасувати штрафи за російську мову у сфері обслуговування". Цензор.НЕТ (in Ukrainian). Retrieved 2022-05-17.
- ^ "Президент підписав суперечливий закон, який підприємці назвали "податковим терором"". www.unian.ua (in Ukrainian). Retrieved 2022-05-17.
- ^ a b "#24 Данило Гетманцев в рейтингу «Рейтинг найвпливовіших українців-2024: політики та державні діячі»". focus.ua. Focus. 2024-08-23.
- ^ "Голова податкового комітет відреагував на критику із оподаткуванням Google, Facebook, Youtube | БУХГАЛТЕР.UA". buh.ligazakon.net. Retrieved 2022-05-17.
- ^ ""Будь-яку дискусію з ФОПами закінчено і крапка": Гетманцев про введення касових апаратів". www.unian.ua (in Ukrainian). Retrieved 2022-05-17.
- ^ "Податок на виведений капітал: законопроєкт від Гетманцева так і не був зареєстрований". Слово і Діло (in Ukrainian). Retrieved 2022-05-17.
- ^ "ФОПам третьої групи єдиного податку обмежать можливість співпрацювати з юрособами – Гетманцев | БУХГАЛТЕР.UA". buh.ligazakon.net. Retrieved 2022-05-17.
- ^ "Гетманцев як дзеркало української фіскальної "контрреволюції"". LB.ua. 7 May 2021. Retrieved 2022-05-17.
- ^ "У Раді запропонували заборонити ФОПам надавати послуги". ТСН.ua (in Ukrainian). 2019-10-03. Retrieved 2022-05-17.
- ^ "У комітеті рекомендують знизити податки для букмекерів і казино". Зеркало недели | Дзеркало тижня | Mirror Weekly. Retrieved 2022-05-17.
- ^ ""Я би вже відновив перевірки для бізнесу, який не постраждав від війни". Які пільги підприємцям залишить держава? Інтервʼю з Данилом Гетманцевим — Forbes.ua". forbes.ua (in Ukrainian). 2022-05-10. Retrieved 2022-05-17.
- ^ "Победители и финалисты «Юридической премии 2012 года»". yurpremia.org. Archived from the original on 9 July 2016. Retrieved 2016-08-24.
- ^ "Client Choice". www.clientchoice.com. Retrieved 2015-06-26.
- ^ "ЮРИДИЧЕСКАЯ ПРЕМИЯ 2016 года". yurpremia.org. Archived from the original on 26 April 2017. Retrieved 2016-08-24.
- ^ "The Legal 500: Europe, Middle East & Africa > Ukraine > Tax recommended Law firms, Lawyers". www.legal500.com. Archived from the original on 1 May 2017. Retrieved 2017-04-24.