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

International Monetary Fund

No 2016/049, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

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 (search for similar items in EconPapers)
Pages: 61
Date: 2016-03-18
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