Ukraine : Technical Assistance Report-Reducing Social Security Contributions and Improving the Corporate and Small Business Tax System.
This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...
| Συγγραφή απο Οργανισμό/Αρχή: | |
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| Μορφή: | Επιστημονικό περιοδικό |
| Γλώσσα: | English |
| Έκδοση: |
Washington, D.C. :
International Monetary Fund,
2016.
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| Σειρά: | IMF Staff Country Reports; Country Report ;
No. 2016/025 |
| Διαθέσιμο Online: | Full text available on IMF |
| Περίληψη: | This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with an oversized informal sector that erodes the tax base, while the simplified tax regime for small taxpayers provides inordinate benefits that weaken the tax system and is prone to abuse. Corporate profit tax revenue has declined to its lowest level since 2006 and is now well below the regional average. Excise taxes have become an important revenue source, but remain low by international standards. |
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| Περιγραφή τεκμηρίου: | <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required |
| Φυσική περιγραφή: | 1 online resource (85 pages) |
| Μορφή: | Mode of access: Internet |
| ISSN: | 1934-7685 |
| Πρόσβαση: | Electronic access restricted to authorized BRAC University faculty, staff and students |