Ukraine: Technical Assistance Report-Reforming the State Fiscal Services

Publication Date:

March 18, 2016

Electronic Access:

Free Download. Use the free Adobe Acrobat Reader to view this PDF file

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. In 2015, the revenue performance has met expectations for the major taxes. There are concerns 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.

Series:

Country Report No. 2016/048

Subject:

Notes:

Also Available in Ukrainian

English

Publication Date:

March 18, 2016

ISBN/ISSN:

9781475593174/1934-7685

Stock No:

1UKREA2016004

Pages:

71

Please address any questions about this title to publications@imf.org