Ukraine

World Bank

Ukraine

Autores

World Bank

Editor

Washington, DC: World Bank

Descripción

The Ukraine Taxpayer Compliance Cost Survey (TCCS) provides a snapshot of taxpayers’ experience filing and paying taxes and estimates of the cost of taxpayers’ compliance with State Tax Service (STS) administrative requirements and procedures related to tax accounting, including filing and paying taxes, working with tax inspectors, and filing appeals. The survey methodology is based on the standardized taxpayer compliance cost survey methodology developed by the World Bank. Thesurvey results provide a baseline against which future STS modernization efforts can be measured. The survey was web-based, targeting all active taxpayers registered with STS. 3,169 taxpayers responded to the survey. 85.1 percent of respondents were business owners, 74.1 percent were sole proprietors, and 25.9 percent were representatives of legal entities. 60.2 percent of businesses have no employees, 37.2 percent employ up to 50 people, and 2.6 percent have over 50 employees. 90 percent of businesses were in the service sector, 6.02 percent were in industry and 3.71 percent in agriculture. Survey responses came from all regions of Ukraine, except Crimea region.