{
  "title": "Ukraine: Technical Assistance Report-Reforming the State Fiscal Services",
  "publication": "IMF Staff Country Reports, March 18, 2016",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698",
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  "summary": "This paper discusses State Fiscal Service (SFS) Reform of Ukraine and a plan of action. This mission is a follow-up to the Fiscal Affairs Department (FAD) mission of July 2014 and has focused on the recently adopted reform plan for revenue administration in the SFS.",
  "publishDate": "2016-03-18",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Mission context and scope",
      "content": "- Follow-up to the Fiscal Affairs Department (FAD) mission of July 2014.\n- Focused on the recently adopted reform plan for revenue administration in the State Fiscal Service (SFS).\n- Report date: March 18, 2016."
    },
    {
      "heading": "Key findings on revenue performance",
      "content": "- \"In 2015, the revenue performance has met expectations for the major taxes.\"\n- Concerns identified that amounts for corporate income tax (CIT) advance payments and value-added tax refunds \"will erode future performance.\"\n- Advance payments of CIT \"have not been credited against tax assessments.\""
    },
    {
      "heading": "Prior recommendations and sequencing",
      "content": "- The 2014 FAD mission made a number of recommendations aimed at short-term revenue improvement before long-term institutional changes were adopted.\n- The mission underlines the need to address short-term revenue risks (CIT advance payment crediting; VAT refund management) alongside implementation of the SFS reform plan."
    },
    {
      "heading": "Thematic coverage and subjects",
      "content": "- Auditing\n- Corporate income tax\n- Dispute resolution\n- Public financial management (PFM)\n- Revenue administration\n- Tax administration core functions\n- Tax audits\n- Taxes"
    },
    {
      "heading": "Keywords and operational focus areas",
      "content": "- audit program\n- audit staff\n- Auditing\n- Corporate income tax\n- CR\n- customs aspect\n- Dispute resolution\n- ISCR\n- office network\n- Police reform\n- reform plan\n- SFS audit coverage\n- single tax\n- Tax administration core functions\n- tax audit\n- Tax audits\n- tax Police\n- The SFS Audit management team\n- value-added tax"
    },
    {
      "heading": "Publication and document identifiers",
      "content": "- Pages: 71\n- Volume: 2016\n- Issue: 048\n- Series: Country Report No. 2016/048\n- DOI: https://doi.org/10.5089/9781475593174.002\n- Stock No: 1UKREA2016004\n- ISBN: 9781475593174\n- ISSN: 1934-7685\n\nInternational Monetary Fund. Fiscal Affairs Dept. \"Ukraine: Technical Assistance Report-Reforming the State Fiscal Services\", IMF Staff Country Reports 2016, 048 (2016).\n\n---\n\n Content in this bundle\n\n- cr1648\n  - cr1648 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr1648 (PDF){rel=\"external\" type=\"application/pdf\"}\n- 18. IТ\n  - 18. IТ (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - 18. IТ (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698"
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    "Published: March 18, 2016",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781475593174.002",
    "Follow-up to the Fiscal Affairs Department (FAD) mission of July 2014.",
    "Focused on the recently adopted reform plan for revenue administration in the State Fiscal Service (SFS).",
    "Report date: March 18, 2016.",
    "\"In 2015, the revenue performance has met expectations for the major taxes.\"",
    "Concerns identified that amounts for corporate income tax (CIT) advance payments and value-added tax refunds \"will erode future performance.\"",
    "Advance payments of CIT \"have not been credited against tax assessments.\"",
    "The 2014 FAD mission made a number of recommendations aimed at short-term revenue improvement before long-term institutional changes were adopted.",
    "The mission underlines the need to address short-term revenue risks (CIT advance payment crediting; VAT refund management) alongside implementation of the SFS reform plan.",
    "Auditing",
    "Corporate income tax",
    "Dispute resolution",
    "Public financial management (PFM)",
    "Revenue administration",
    "Tax administration core functions",
    "Tax audits",
    "Taxes",
    "audit program",
    "audit staff",
    "Auditing",
    "Corporate income tax",
    "CR",
    "customs aspect",
    "Dispute resolution",
    "ISCR",
    "office network",
    "Police reform",
    "reform plan",
    "SFS audit coverage",
    "single tax",
    "Tax administration core functions",
    "tax audit",
    "Tax audits",
    "tax Police",
    "The SFS Audit management team",
    "value-added tax",
    "Pages: 71",
    "Volume: 2016",
    "Issue: 048",
    "Series: Country Report No. 2016/048",
    "DOI: https://doi.org/10.5089/9781475593174.002",
    "Stock No: 1UKREA2016004",
    "ISBN: 9781475593174",
    "ISSN: 1934-7685",
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    "**18. IТ**"
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