- Since 2008: Companies face massive problems for receiving legitimate VAT refunds from the government
- Result: Huge accumulation of VAT refund arrears
- May 2010: UAH 27.3 bn
- Equivalent to 2.5% of GDP and 8.4% of consolidated state budget - Strongest hit sectors (April 2010):
- Agriculture (UAH 7.1 bn)
- Metallurgy (UAH 7.1 bn) - Furthermore: Very unequal treatment of companies
→ No level playing field