01938cas a2200253 a 4500 AALejournalIMF022749 230101c9999 xx r poo 0 0eng d 20.00 USD 9781475516739 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Ukraine: Technical Assistance Report-Tax Administration Reforms and Governance Options. Ukrainian Ukraine : Technical Assistance Report-Tax Administration Reforms and Governance Options. Washington, D.C. : International Monetary Fund, 2016. 1 online resource (61 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2016/049 Full text available on IMF https://elibrary.imf.org/view/journals/002/2016/049/002.2016.issue-049-uk.xml IMF e-Library