The Ukrainian economy is operating under difficult circumstances, but the government's response to these challenges often remains predictably simple. As soon as the government sees a budget deficit, the familiar solution reappears on the list of "quick" and supposedly effective measures: change the rules for sole proprietors of the second and third groups.

The arguments are formally logical – salary-based sole proprietorships, artificial business fragmentation, tax optimization. But the recipe is traditional: instead of working with violators individually, the state wants to change the rules for everyone.

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Network of sole proprietors: tax optimization or a "scheme"?

This is the classic illusion of simple solutions – when a complex problem is attempted to be solved with a universal blow to the entire system.

A sole proprietorship is a social function, not a tax cow.

Sole proprietorships were not created as a way to fill the budget. Their role is much more significant:

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