Ukraine: Technical Assistance Report-Reforming the State Fiscal Services

March 18, 2016

Preview Citation

Format: Chicago

Ukraine: Technical Assistance Report-Reforming the State Fiscal Services, (USA: International Monetary Fund, 2016) accessed December 27, 2024

Summary

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.

Subject: Auditing, Corporate income tax, Dispute resolution, Public financial management (PFM), Revenue administration, Tax administration core functions, Tax audits, Taxes

Keywords: Audit program, Audit staff, Auditing, Corporate income tax, CR, Customs aspect, Dispute resolution, ISCR, Office network, Police reform, Reform plan, SFS audit coverage, Single tax, Tax administration core functions, Tax audit, Tax audits, Tax Police, The SFS Audit management team, Value-added tax

Publication Details

Pages:

71
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2016/048
Stock No:

1UKREA2016004
ISBN:

9781475593174
ISSN:

1934-7685

Notes

Also Available in Ukrainian

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