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This paper discusses four key issues, which are closely connected, on tax policy in Ukraine. These issues are social security contribution (SSC), the simplified tax regime for small taxpayers, the corporate profit tax, and excise tax. Ukraine's SSC rates are very high, which are associated with...
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The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions...
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profit shock, could double the amount of debt-at-risk held by non-SME firms and; (iii) exchange rate shocks appear manageable … given low FX debt and natural FX hedges. Under a downside macro-financial stress test scenario, non-SME credit losses would … total a touch over 2 percent of GDP. Bank stress tests suggest that the maximum cumulative bank losses from distressed SME …
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developments in financial inclusion for individuals and enterprises (SME finance), retail payments and provides recommendations for … accounts and use cases, as well as SME policy, credit infrastructure, economic empowerment funds and consumer protection and …
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