Bigdai, Vitaliy; Frensch, Richard; Leschenko, Natalie - Institut für Ost- und Südosteuropaforschung (IOS) - 2004
VAT revenues in Ukraine are undermined by numerous privileges and low tax compliance due to manipulations and/or outright fraud causing inadequate tax collection and high tax refunds claims. Besides, there are both strong concerns about the vulnerability of the VAT system to corruption and...