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 …