The White Business Club A Ticket to Safety for the Chosen Few?

             In 2024, Ukraine launched the “White Business Club” (WBC)-a registry of companies and entrepreneurs that are said to demonstrate exemplary tax compliance and transparency. Lawmakers present the initiative as a tool to support honest businesses, reduce inspections, and promote a legal economy. However, despite its noble declared goals, the initiative raises serious concerns about corruption risks, discrimination, and the creation of a new “untouchable caste” within the business environment.

📌 What is the WBC?      
A special registry of companies and private entrepreneurs that meet certain criteria: regular tax payments, no debt, transparent salary policies, and no serious violations. Membership grants benefits like:

• Moratorium on most tax inspections
• Fast-track case reviews and consultations
• Personal compliance officer for dealing with the tax authority
• Ability to reserve some military-age employees

📉 Declared Purpose vs. Real Threats
The selection mechanism for WBC is non-transparent and discretionary. Decisions are made by the tax authority based on criteria open to manipulation.

🔺 Key Risks:

• Discrimination: being outside the WBC labels you as “grey” or “black”
• Corruption: membership can be “purchased” through influence or bribes
• Temporary Nature: WBC is active only during martial law, no guarantees afterward
• Unstable Status: criteria are reviewed quarterly — companies can be excluded anytime
• Violation of equality: preferential treatment contradicts constitutional principles

⚠️ Why It’s Dangerous for Ukraine:

• A new group of “untouchables” is forming
• Tool for pressure on independent businesses
• Undermines reform efforts and trust in legal fairness

💡 Alternative: Fair Rules for Everyone

• Equal approach to all taxpayers
• Transparent criteria and procedures
• No manual interference
• Real anti-corruption reforms

Conclusion:
The White Business Club isn’t a path to transparency — it’s a risky experiment in discretionary favoritism. In a country still battling corruption, such an initiative could become a safe haven only for those with the right connections. Ukrainian business deserves clear and equal rules, not elitist clubs.

Respectfully,
Managing Partner of WINNER Law Firm, PhD in Law, Attorney Ihor Yasko