This paper focuses on Ukraine's tax administration reforms and governance options. The main purpose of this paper is to …. 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 …

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 …

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the … sector and constructs the accrued VAT collections value from tax record data. One of the main purposes of this report is to … given the current policy framework and actual accrued VAT collections. Other tax gap measures can be determined using …

This report presents the results of applying the Revenue Administration Gap Analysis Program (RA-GAP) value-added tax … gap. RA-GAP provides estimates of the two components of the tax gap: the compliance gap and the policy gap. The compliance … actual accrued VAT collections. The policy gap is the difference between the overall tax gap and the compliance gap. To put …

This technical assistance report on Republic of Armenia advices on advises on strategic choices for tax administration … and compliance risk management. It complements the March 2018 tax administration mission, which provided the State Revenue … Committee (SRC) with general guidance to develop and implement a compliance improvement framework. Armenia's tax policy setting …

This Technical Assistance report focuses on Ukraine's distributed profit tax, voluntary disclosure of assets, and Base …