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dc.creatorWorld Bank
dc.date2025-01-13T21:37:18Z
dc.date2025-01-13T21:37:18Z
dc.date2025-01-13
dc.date.accessioned2026-07-01T00:32:23Z
dc.descriptionThe 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.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/099122924201549223/P180172169d00708b185ac17f4839899d9c
dc.identifierhttps://hdl.handle.net/10986/42673
dc.identifier10.1596/42673
dc.identifier.urihttp://hdl.handle.net/123456789/405641
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC: World Bank
dc.rightsCC BY-NC 3.0 IGO
dc.rightshttps://creativecommons.org/licenses/by-nc/3.0/igo
dc.rightsWorld Bank
dc.subjectSTRONG GOVERNANCE
dc.subjectTAX REVENUE
dc.subjectTAX COMPLIANCE
dc.subjectFISCAL POLICIES
dc.titleUkraine
dc.title2024 Tax Compliance Cost Survey - Report on Results of a Survey
dc.typeWorking Paper

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