Ukraine: Technical Assistance Report-Reducing Social Security Contributions and Improving the Corporate and Small Business Tax System
Journal: IMF Staff Country Reports
Year: 2016

This report endorses lowering SSC rates (as a separate payroll tax in its current form) and tightening significantly the regime for small (true) self-employed taxpayers, but argues that it is uncertain that lowering rates alone will significantly push back the informal sector. International evidence indicates that this requires a comprehensive approach, involving the regulatory International Monetary Fund.