This paper assesses public investment in the Republic of Kosovo. Public investment levels in Kosovo have exceeded comparator counties' over the last four years, partially owing to the need to build up its relatively low level of capital stock. Despite the high level of spending, the efficiency...

This technical assistance report on the Republic of Kosovo presents details of residential property price index (RPPI) mission. The authorities are strongly committed to developing a publicly available RPPI for Kosovo. Transactions data from real-estate companies should be used for the...

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...