{
  "title": "Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options",
  "publication": "IMF Staff Country Reports, March 18, 2016",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/ukraine-technical-assistance-report-tax-administration-reforms-and-governance-options-43699",
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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.",
  "publishDate": "2016-03-18",
  "series": "IMF Staff Country Reports",
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      "heading": "Purpose and focus",
      "content": "- This paper focuses on Ukraine’s tax administration reforms and governance options.\n- 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."
    },
    {
      "heading": "Key recommendations and operational measures",
      "content": "- Cease revenue deferral arising from trivial tax disputes by requiring at least a partial payment of disputed tax before the appeal goes forward.\n- Collect tax arrears by promoting installment arrangements that fit the crisis conditions.\n- Strengthen routine monitoring of filing and payment obligations to control tax discipline.\n- Make mandatory that largest taxpayers deal with their tax affairs at the large taxpayer inspectorate offices instead of local offices."
    },
    {
      "heading": "Thematic coverage and subjects",
      "content": "- Subject: Auditing, Dispute resolution, Public financial management (PFM), Revenue administration, Tax administration core functions, Taxes, Value-added tax\n- 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\n\n---\n\n Content in this bundle\n\n- cr1649\n  - cr1649 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr1649 (PDF){rel=\"external\" type=\"application/pdf\"}\n- cr1649u\n  - cr1649u (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - cr1649u (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-tax-administration-reforms-and-governance-options-43699"
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    "Published: March 18, 2016",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781498324847.002",
    "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.",
    "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.",
    "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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