Ukraine : Technical Assistance Report-Tax Administration Reforms and Governance Options

Author/Editor:

International Monetary Fund. Fiscal Affairs Dept.

Publication Date:

March 18, 2016

Electronic Access:

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Summary:

This paper focuses on Ukraine’s tax administration reforms and governance options. The main purpose of this paper is to develop enhancing measures to support Ministry of Revenue and Duties in meeting government’s commitments under IMF program. This paper recommends to cease revenue deferral arising from trivial tax disputes by requiring at least a partial payment of disputed tax before the appeal goes forward; collect tax arrears by promoting installment arrangements that fit the crisis conditions; strengthen routine monitoring of filing and payment obligations to control tax discipline; and make mandatory that largest taxpayers deal with their tax affairs at the large taxpayer inspectorate offices instead of local offices.

Series:

Country Report No. 16/49

Subject:

Notes:

Also Available in Ukrainian

English

Publication Date:

March 18, 2016

ISBN/ISSN:

9781498324847/1934-7685

Stock No:

1UKREA2016005

Format:

Paper

Pages:

61

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