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

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 deferra...

وصف كامل

التفاصيل البيبلوغرافية
مؤلف مشترك: International Monetary Fund. Fiscal Affairs Dept
التنسيق: دورية
اللغة:English
منشور في: Washington, D.C. : International Monetary Fund, 2016.
سلاسل:IMF Staff Country Reports; Country Report ; No. 2016/049
الوصول للمادة أونلاين:Full text available on IMF
الوصف
الملخص: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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وصف مادي:1 online resource (61 pages)
التنسيق:Mode of access: Internet
تدمد:1934-7685
وصول:Electronic access restricted to authorized BRAC University faculty, staff and students