This is stated in the IMF Country Report on Ukraine, Ukrinform reports.
"Despite recent reforms, the current general tax system remained complex, but its complexity is associated mainly with confusing and sometimes ambiguous language of the texts, which entails different and arbitrary interpretation of the legislation. It creates fertile ground for antagonism between taxpayers and the SFS, and the lack of effective mechanisms for settling disputes (administrative or court) only exacerbates it," reads the document.
The IMF emphasized that the aim of the proposals to simplify tax system in Ukraine "often implies to tie the hands of the SFS or introduce schemes that allow taxpayers to bypass the tax service."
Other schemes of simplification are also being discussed but they are "mostly illusive".
The IMF mission that visited Ukraine, believes that the Tax Code requires simplification "by clarifying it and improving the technical aspects of law writing." But substantial changes to tax policy are also required.
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