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Revenue Administration

Revenue Administration »

Source: Revenue Administration : Developing a Taxpayer Compliance Program

Volume: 2010

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency »

Source: Structural Transformation and Tax Efficiency

Volume/Issue: 2019/30

Series: IMF Working Papers

Author(s): Serhan Cevik , Jan Gottschalk , Eric Hutton , Laura Jaramillo , Pooja Karnane , and Moussé Sow

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2019

ISBN: 9781484399811

Keywords: Tax revenue, Financial statistics, Consumption taxes, Revenue measures, Economic growth, Structural transformation;tax efficiency;value-added tax;C-efficiency ratio;tax gap;non-tradable;vat rate;vat;government effectiveness

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countri...

Revenue Administration
			: Developing a Taxpayer Compliance Program

Revenue Administration : Developing a Taxpayer Compliance Program »

Volume: 10

Series: Technical Notes and Manuals

Author(s): Barrie Russell

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 24 November 2010

DOI: http://dx.doi.org/10.5089/9781462314218.005

ISBN: 9781462314218

Keywords: Risk management, Taxpayer segmentation, compliance program, taxpayers, tax system, taxpayer compliance, compliance strategies, Compliance Model, Effectiveness Measures, Risk Prioritization

This technical note describes the importance of a taxpayer compliance program. Improving tax compliance requires long-term reform efforts, beginning with strengthening the organization and management of the revenue...

Structural Transformation and Tax Efficiency

Structural Transformation and Tax Efficiency »

Volume/Issue: 2019/30

Series: IMF Working Papers

Author(s): Serhan Cevik , Jan Gottschalk , Eric Hutton , Laura Jaramillo , Pooja Karnane , and Moussé Sow

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 February 2019

DOI: http://dx.doi.org/10.5089/9781484399811.001

ISBN: 9781484399811

Keywords: Tax revenue, Financial statistics, Consumption taxes, Revenue measures, Economic growth, Structural transformation;tax efficiency;value-added tax;C-efficiency ratio;tax gap;non-tradable;vat rate;vat;government effectiveness

Structural transformation has resulted in an increasing share of services in aggregate value-added in advanced and developing countries across the world. We analyze the impact of this shift into services on countri...