## Ukraine: Technical Assistance Report-Reforming the State Fiscal Services

_IMF Staff Country Reports, March 18, 2016_

## Source details

**Canonical URL:** [Ukraine: Technical Assistance Report-Reforming the State Fiscal Services](https://www.imf.org/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698)

## Other formats

- [Markdown version](/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698/index.md)
- [Structured JSON version](/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698/index.json)
- [Bundle manifest](/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698/bundle-manifest.json)

## Bibliographic details
- Published: March 18, 2016
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781475593174.002

---

### Mission context and scope
- 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.

### Key findings on revenue performance
- "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."

### Prior recommendations and sequencing
- 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.

### Thematic coverage and subjects
- Auditing
- Corporate income tax
- Dispute resolution
- Public financial management (PFM)
- Revenue administration
- Tax administration core functions
- Tax audits
- Taxes

### Keywords and operational focus areas
- 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

### Publication and document identifiers
- 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

*International Monetary Fund. Fiscal Affairs Dept. "Ukraine: Technical Assistance Report-Reforming the State Fiscal Services", IMF Staff Country Reports 2016, 048 (2016).*

---

## Content in this bundle

- **_cr1648**
  - [_cr1648 (Markdown version)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2016/_cr1648.pdf.md){rel="alternate" type="text/markdown"}
  - [_cr1648 (PDF)](/-/media/websites/imf/imported-full-text-pdf/external/pubs/ft/scr/2016/_cr1648.pdf){rel="external" type="application/pdf"}
- **18. IТ**
  - [18. IТ (Markdown version)](/-/media/websites/imf/imported-publications/external/lang/ukrainian/pubs/ft/scr/2016/_cr1648u.pdf.md){rel="alternate" type="text/markdown"}
  - [18. IТ (PDF)](/-/media/websites/imf/imported-publications/external/lang/ukrainian/pubs/ft/scr/2016/_cr1648u.pdf){rel="external" type="application/pdf"}

---

_Source: https://www.imf.org/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-reforming-the-state-fiscal-services-43698_