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Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2016: Issue 049
Language:
English
Publication Date:
18 Mar 2016
DOI:
https://doi.org/10.5089/9781498324847.002
ISBN:
9781498324847
ISSN:
1934-7685
Pages:
61
Keywords:
ISCR; CR; tax administration; audit program; bank account; administration practice; value-added tax; revenue enhancement; risk assessment; tax debt; deputy head; I. tax administration; tax administration organization; tax compromise program; tax police; tax administration practice; central office; Tax administration core functions; Value-added tax; Auditing; Dispute resolution; Africa
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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. This paper recommends to 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; and make mandatory that largest taxpayers deal with their tax affairs at the large taxpayer inspectorate offices instead of local offices.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund