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

Author: International Monetary Fund. Fiscal Affairs Dept.

Technical Assistance Report-Tax Administration Reforms and Governance Options

Volume/Issue: Volume 2016 Issue 049

Publication date: March 2016

ISBN: 9781498324847

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Topics covered in this book

This title contains information about the following subjects. Click on a subject if you would like to see other titles with the same subjects.

Public Finance , Taxation - General , 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

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Summary

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.