
handle: 10986/42673 , 10986/36939 , 10986/21959
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.
TAX COMPLIANCE, INVESTMENT, CORPORATION, ACCESS TO ESSENTIAL RESOURCES, INFRASTRUCTURE, ECONOMIC GROWTH, TRADE UNIONS, EMPLOYMENT OPPORTUNITIES, PROJECTS, DISASTER MANAGEMENT, EMPLOYMENT, TECHNICAL ASSISTANCE, LENDING, CIVIL SOCIETY, STAKEHOLDERS, AGRICULTURE AND WAR, STAKEHOLDER, GUARANTEE AGENCY, WOMEN, GOVERNMENTS, 320, EQUALITY OF OPPORTUNITY, CRIME, POVERTY, REGIONAL DEVELOPMENT BANKS, GUARANTEE, Finance and Financial Sector Development - Access to Finance Public Sector Corruption Anticorruption Measures Law and Development - Corporate Law Urban Development - Hazard Risk Management Banks Banking Reform Public Sector Development, BANK, ACCESS TO MICRO-FINANCE, AGREEMENT, INFORMATION SHARING, PROCUREMENT, MICRO-FINANCE, DEVELOPMENT BANKS, VIOLENCE, ORGANIZATIONS, 330, STRATEGIES, REDUCING POVERTY, FINANCIAL MARKETS, PENSIONS, SOCIETY, FOREIGN DIRECT INVESTMENT, LIMITED, MARKETS, INSTITUTIONAL CAPACITY, PUBLIC SERVICES, FINANCE, MEDIA, ARMED CONFLICT, INTERNATIONAL FINANCE, TAX REVENUE, ENVIRONMENTAL SUSTAINABILITY, TRADE UNION, COOPERATION, SAFETY NET, SERVICES, EARLY CHILDHOOD, IMPACT OF WAR ON FIRMS, MINISTER, ANTI CORRUPTION, ENTREPRENEURIAL OPPORTUNITIES, FINANCIAL SERVICES, TRUST, COMMUNICABLE DISEASES, EQUALITY, FINANCIAL MANAGEMENT, FINANCIAL PRODUCTS, ECONOMIC DEVELOPMENT, AGRICULTURE, CLIMATE CHANGE, ACCESSIBILITY, EMPLOYEE, MARKET ACCESS AND CONFLICT, CONSUMERS AND ARMED CONFLICT, CLIMATE CHANGE IMPACT, EXCLUSION, EARLY CHILDHOOD EDUCATION, INCOME DISTRIBUTION, INFRASTRUCTURE AND VIOLENCE, GREATER ACCESS, VALUE, SECURITY, JUDICIARY, INVASION AND DESTRUCTION, LOCAL GOVERNMENT, FOOD SECURITY, REGULATORY AGENCY, POLICIES, GOVERNANCE, POLICY, REGULATORY FRAMEWORK, STATE, LOCAL GOVERNMENTS, JUSTICE, SAFETY, SOCIAL DEVELOPMENT, EQUITY, GOVERNMENT, CLIMATE RESILIENCE, BANKS, OPPORTUNITIES FOR WOMEN, STRONG GOVERNANCE, UNION, GENDER EQUITY, SOCIAL EXCLUSION, ORGANIZATION, FISCAL SYSTEM REFORM, LOAN, PEOPLE, FINANCIAL RESOURCES, MEDIUM, TECHNOLOGY, STRATEGY, FISCAL POLICIES, UNIONS, FORESTRY, DEVELOPMENT BANK, CORRUPTION, TRANSPORT, DISASTER, CAPACITY BUILDING, POWER OUTAGE AND WAR, TRUST FUNDS, URBAN AREAS, GENDER, URBAN DEVELOPMENT, GOVERNMENT OFFICIALS, ACCOUNTABILITY, FINANCIAL INSTRUMENTS, LAW, EXPENDITURE, CLIMATE-SMART AGRICULTURE
TAX COMPLIANCE, INVESTMENT, CORPORATION, ACCESS TO ESSENTIAL RESOURCES, INFRASTRUCTURE, ECONOMIC GROWTH, TRADE UNIONS, EMPLOYMENT OPPORTUNITIES, PROJECTS, DISASTER MANAGEMENT, EMPLOYMENT, TECHNICAL ASSISTANCE, LENDING, CIVIL SOCIETY, STAKEHOLDERS, AGRICULTURE AND WAR, STAKEHOLDER, GUARANTEE AGENCY, WOMEN, GOVERNMENTS, 320, EQUALITY OF OPPORTUNITY, CRIME, POVERTY, REGIONAL DEVELOPMENT BANKS, GUARANTEE, Finance and Financial Sector Development - Access to Finance Public Sector Corruption Anticorruption Measures Law and Development - Corporate Law Urban Development - Hazard Risk Management Banks Banking Reform Public Sector Development, BANK, ACCESS TO MICRO-FINANCE, AGREEMENT, INFORMATION SHARING, PROCUREMENT, MICRO-FINANCE, DEVELOPMENT BANKS, VIOLENCE, ORGANIZATIONS, 330, STRATEGIES, REDUCING POVERTY, FINANCIAL MARKETS, PENSIONS, SOCIETY, FOREIGN DIRECT INVESTMENT, LIMITED, MARKETS, INSTITUTIONAL CAPACITY, PUBLIC SERVICES, FINANCE, MEDIA, ARMED CONFLICT, INTERNATIONAL FINANCE, TAX REVENUE, ENVIRONMENTAL SUSTAINABILITY, TRADE UNION, COOPERATION, SAFETY NET, SERVICES, EARLY CHILDHOOD, IMPACT OF WAR ON FIRMS, MINISTER, ANTI CORRUPTION, ENTREPRENEURIAL OPPORTUNITIES, FINANCIAL SERVICES, TRUST, COMMUNICABLE DISEASES, EQUALITY, FINANCIAL MANAGEMENT, FINANCIAL PRODUCTS, ECONOMIC DEVELOPMENT, AGRICULTURE, CLIMATE CHANGE, ACCESSIBILITY, EMPLOYEE, MARKET ACCESS AND CONFLICT, CONSUMERS AND ARMED CONFLICT, CLIMATE CHANGE IMPACT, EXCLUSION, EARLY CHILDHOOD EDUCATION, INCOME DISTRIBUTION, INFRASTRUCTURE AND VIOLENCE, GREATER ACCESS, VALUE, SECURITY, JUDICIARY, INVASION AND DESTRUCTION, LOCAL GOVERNMENT, FOOD SECURITY, REGULATORY AGENCY, POLICIES, GOVERNANCE, POLICY, REGULATORY FRAMEWORK, STATE, LOCAL GOVERNMENTS, JUSTICE, SAFETY, SOCIAL DEVELOPMENT, EQUITY, GOVERNMENT, CLIMATE RESILIENCE, BANKS, OPPORTUNITIES FOR WOMEN, STRONG GOVERNANCE, UNION, GENDER EQUITY, SOCIAL EXCLUSION, ORGANIZATION, FISCAL SYSTEM REFORM, LOAN, PEOPLE, FINANCIAL RESOURCES, MEDIUM, TECHNOLOGY, STRATEGY, FISCAL POLICIES, UNIONS, FORESTRY, DEVELOPMENT BANK, CORRUPTION, TRANSPORT, DISASTER, CAPACITY BUILDING, POWER OUTAGE AND WAR, TRUST FUNDS, URBAN AREAS, GENDER, URBAN DEVELOPMENT, GOVERNMENT OFFICIALS, ACCOUNTABILITY, FINANCIAL INSTRUMENTS, LAW, EXPENDITURE, CLIMATE-SMART AGRICULTURE
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