VAT in Ukraine: An Interim Report
This paper consider some aspects of how the value-added tax (VAT) has functioned to date in Ukraine, focusing on linkages between tax design, tax administration, and the structure of the economy. Two problems that have dominated much discussion of the Ukrainian VAT in recent years ? arrears and refunds ? are closely linked to more fundamental economic and political conditions and hence cannot be resolved simply by redesigning either tax law or tax administration, although various problems do of course exist with respect to both law and administration, as developed in the paper. In addition, the equity implications of a VAT in a country like Ukraine with a large ?underground? economy are discussed, as is the recent adoption of a ?simplified? tax system that in some respects seems less likely to resolve the underlying problems than to exacerbate them. In short, while Ukraine has, under difficult circumstances, managed to implement what is in form a modern VAT in a surprisingly short time, there is still much to be done before the tax works as it should.
|Date of creation:|
|Date of revision:|
|Contact details of provider:|| Postal: 105 St. George St., Toronto, Ontario, M5S 3E6|
Phone: 416 978 2451
Web page: http://www-2.rotman.utoronto.ca/iib
More information through EDIRC
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Bird, Richard M. & Zolt, Eric M., 2005. "The limited role of the personal income tax in developing countries," Journal of Asian Economics, Elsevier, vol. 16(6), pages 928-946, December.
- Richard M. Bird & Sally Wallace, 2003. "Is It Really so Hard to Tax the Hard-to-Tax? The Context and Role of Presumptive Taxes," International Tax Program Papers 0307, International Tax Program, Institute for International Business, Joseph L. Rotman School of Management, University of Toronto.
- Aleh Tsyvinski & Martin Petri & GÃ¼nther Taube, 2002. "Energy Sector Quasi-Fiscal Activities in the Countries of the Former Soviet Union," IMF Working Papers 02/60, International Monetary Fund.
- Richard M. Bird, 2014.
"Administrative Dimensions of Tax Reform,"
Annals of Economics and Finance,
Society for AEF, vol. 15(2), pages 963-992, November.
- Rajaraman, Indira, 2004. "Fiscal restructuring in the context of trade reform," Working Papers 04/7, National Institute of Public Finance and Policy.
- M. Shahe Emran & Joseph E. Stiglitz, 2002.
"On Selective Indirect Tax Reform in Developing Countries,"
- Emran, M. Shahe & Stiglitz, Joseph E., 2005. "On selective indirect tax reform in developing countries," Journal of Public Economics, Elsevier, vol. 89(4), pages 599-623, April.
- Baunsgaard, Thomas & Keen, Michael, 2010.
"Tax revenue and (or?) trade liberalization,"
Journal of Public Economics,
Elsevier, vol. 94(9-10), pages 563-577, October.
- Mitra, Pradeep & Stern, Nicholas, 2003. "Tax systems in transition," Policy Research Working Paper Series 2947, The World Bank.
- Martinez-Vazquez, Jorge & McNab, Robert M., 2000. "The Tax Reform Experiment in Transitional Countries," National Tax Journal, National Tax Association, vol. 53(n. 2), pages 273-98, June.
- Graham Harrison & Russell Krelove, 2005. "VAT Refunds; A Review of Country Experience," IMF Working Papers 05/218, International Monetary Fund.
When requesting a correction, please mention this item's handle: RePEc:ttp:itpwps:0503. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Richard Bird)
If references are entirely missing, you can add them using this form.