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01840cas a2200241 a 4500 |
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AALejournalIMF022748 |
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|c 20.00 USD
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|z 9781498324847
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|a 1934-7685
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| 040 |
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|a BD-DhAAL
|c BD-DhAAL
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|a International Monetary Fund.
|b Fiscal Affairs Dept.
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|a Ukraine :
|b Technical Assistance Report-Tax Administration Reforms and Governance Options.
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|a Washington, D.C. :
|b International Monetary Fund,
|c 2016.
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| 300 |
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|a 1 online resource (61 pages)
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|a IMF Staff Country Reports
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| 500 |
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|a <strong>Off-Campus Access:</strong> No User ID or Password Required
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|a <strong>On-Campus Access:</strong> No User ID or Password Required
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|a Electronic access restricted to authorized BRAC University faculty, staff and students
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|a 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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|a Mode of access: Internet
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|a IMF Staff Country Reports; Country Report ;
|v No. 2016/049
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| 856 |
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|z Full text available on IMF
|u https://elibrary.imf.org/openurl?genre=journal&issn=1934-7685&volume=2016&issue=049
|z IMF e-Library
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