This paper focuses on Ukraine's tax administration reforms and governance options. The main purpose of this paper is to develop enhancing measures to support Ministry of Revenue and Duties in meeting government's commitments under IMF program. This paper recommends to cease revenue deferral...

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...

This report presents estimates of the tax gap for Finland for the period 2008-14. There are two main components to the RA-GAP methodology for estimating the VAT gap: 1) estimate the potential VAT collections for a given period; and 2) determine the accrued VAT collections for that period. The...