연구정보
Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options
우크라이나 국외연구자료 기타 - IMF 발간일 : 2016-03-18 등록일 : 2016-03-24 원문링크
Immediate revenue measures need to be balanced with some attention to more fairness in tax collection. The mission 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 crisis conditions; strengthen routine monitoring of filing and payment obligations to control tax discipline; and make mandatory that largest taxpayers deal with their tax affairs at the large taxpayer inspectorate (LTI) offices instead of local offices. Ineffective internal dispute resolution processes should be replaced with an independent and fairer administrative review.