Cover IMF Staff Country Reports
Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options
Author:
International Monetary Fund. Fiscal Affairs Dept.
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Series:
IMF Staff Country Reports
Volume/Issue:
Volume 2016: Issue 049
Language:
Ukrainian
Publication Date:
06 Apr 2016
DOI:
https://doi.org/10.5089/9781475516739.002
ISBN:
9781475516739
ISSN:
1934-7685
Pages:
61
Keywords:
ISCR; CR; tax administration; audit program; bank account; administration practice
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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.
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Cover IMF Staff Country Reports
IMF Staff Country Reports
ISSN:
1934-7685
Publisher:
International Monetary Fund
Volume 2016: Issue 049