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

IMF Staff Country Reports, March 18, 2016

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

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Bibliographic details

• Published: March 18, 2016
• Series: IMF Staff Country Reports
• DOI: https://doi.org/10.5089/9781498324847.002

Purpose and focus

• 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.

Key recommendations and operational measures

• 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.
• Make mandatory that largest taxpayers deal with their tax affairs at the large taxpayer inspectorate offices instead of local offices.

Thematic coverage and subjects

• Subject: Auditing, Dispute resolution, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxes, Value-added tax
• Keywords (as provided): administration practice, Africa, audit program, Auditing, bank account, central office, CR, deputy head, Dispute resolution, I. tax administration, ISCR, revenue enhancement, risk assessment, tax administration, Tax administration core functions, tax administration organization, tax administration practice, tax compromise program, tax debt, tax police, value-added tax, Value-added tax

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