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Europe > Ukraine

You are looking at 1 - 2 of 2 items for :

  • Type: Journal Issue x
  • Tax auditing x
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Cover IMF Staff Country Reports
Ukraine: Technical Assistance Report-Reforming the State Fiscal Services
International Monetary Fund. Fiscal Affairs Dept.
The SFS was established in 2014 as the successor to the Ministry of Revenue and Duties (MRD), and with three components—tax, customs and tax police. Following the turbulence arising from mid-year leadership changes in the SFS, reform momentum was invigorated and a number of important initiatives are being pursued. Since May 2015, a comprehensive reform plan has been approved; execution of the plan has commenced; many regional and local leaders were replaced; a change director was appointed; integrity programs were expanded; and a set of indicators that provide for a substantial lift in organization performance are being pursued. There are preparations for ambitious changes to organization structure which will merge the field networks across tax and customs.
Keywords:
ISCR; CR; audit program; value-added tax; reform plan; SFS audit coverage; The SFS Audit management team
Cover IMF Staff Country Reports
Ukraine: Technical Assistance Report-Reforming the State Fiscal Services
International Monetary Fund. Fiscal Affairs Dept.
This paper discusses State Fiscal Service (SFS) Reform of Ukraine and a plan of action. This mission is a follow-up to the Fiscal Affairs Department (FAD) mission of July 2014 and has focused on the recently adopted reform plan for revenue administration in the SFS. In 2015, the revenue performance has met expectations for the major taxes. There are concerns that amounts for corporate income tax (CIT) advance payments and value-added tax refunds will erode future performance. Advance payments of CIT have not been credited against tax assessments. The 2014 FAD mission made a number of recommendations aimed at short-term revenue improvement before long-term institutional changes were adopted.
Keywords:
ISCR; CR; audit program; value-added tax; reform plan; SFS audit coverage; The SFS Audit management team; tax Police; customs aspect; Police reform; office network; audit staff; single tax; tax audit; Auditing; Dispute resolution; Tax administration core functions; Tax audits; Corporate income tax