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...

This Technical Assistance report focuses on Ukraine's distributed profit tax, voluntary disclosure of assets, and Base Erosion and Profit Shifting Work Program implementation. The recommendations largely favor simplifying rules, improving the definition of basic concepts, eliminating potential...