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

Immediate revenue measures need to be balanced with some attention to more fairness in tax collection. The mission 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 pro...

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Korporativní autor: International Monetary Fund. Fiscal Affairs Dept
Médium: Časopis
Jazyk:English
Vydáno: Washington, D.C. : International Monetary Fund, 2016.
Edice:IMF Staff Country Reports; Country Report ; No. 2016/049
On-line přístup:Full text available on IMF
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110 2 |a International Monetary Fund.  |b Fiscal Affairs Dept. 
240 1 0 |a Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options.  |l Ukrainian 
245 1 0 |a Ukraine :   |b Technical Assistance Report-Tax Administration Reforms and Governance Options. 
264 1 |a Washington, D.C. :  |b International Monetary Fund,  |c 2016. 
300 |a 1 online resource (61 pages) 
490 1 |a IMF Staff Country Reports 
500 |a <strong>Off-Campus Access:</strong> No User ID or Password Required 
500 |a <strong>On-Campus Access:</strong> No User ID or Password Required 
506 |a Electronic access restricted to authorized BRAC University faculty, staff and students 
520 3 |a Immediate revenue measures need to be balanced with some attention to more fairness in tax collection. The mission 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 (LTI) offices instead of local offices. Ineffective internal dispute resolution processes should be replaced with an independent and fairer administrative review. 
538 |a Mode of access: Internet 
830 0 |a IMF Staff Country Reports; Country Report ;  |v No. 2016/049 
856 4 0 |z Full text available on IMF  |u https://elibrary.imf.org/view/journals/002/2016/049/002.2016.issue-049-uk.xml  |z IMF e-Library