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Republic of Slovenia

Republic of Slovenia »

Source: Republic of Slovenia : Statistical Appendix

Volume/Issue: 2002/78

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 04 April 2002

ISBN: 9781451835700

Keywords: bank of slovenia, tax revenues, excise tax revenues, excise tax, excise taxes

In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discuss...

Malta

Malta »

Source: Malta : Selected Issues and Statistical Appendix

Volume/Issue: 1999/72

Series: IMF Staff Country Reports

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 18 August 1999

ISBN: 9781451826593

Keywords: indirect taxes, import duties, tax system, import taxes, excise tax

This Selected Issues paper and Statistical Appendix analyzes the fiscal and structural issues affecting Malta's economic performance, specifically the public enterprises and the tax system. The paper focuses on exc...

Iceland

Iceland »

Source: Iceland : Technical Assistance Report-Modernizing the Icelandic VAT

Volume/Issue: 2014/291

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 23 September 2014

ISBN: 9781484391761

Keywords: vat rate, taxation, excise tax, tax administration, tax system

EXECUTIVE SUMMARY Iceland's government, elected in 2013, is conducting a general review of its tax policy with a view toward making it more efficient and less distortionary.1 To this end, it has targeted VAT refor...

Mali: Technical Assistance Report

Mali: Technical Assistance Report »

Source: Mali : Technical Assistance Report: Continued Modernization of the Malian Tax System and Administration

Volume/Issue: 2013/355

Series: IMF Staff Country Reports

Author(s): International Monetary Fund. African Dept.;International Monetary Fund. Fiscal Affairs Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 06 December 2013

ISBN: 9781475573701

Keywords: tax system, tax administration, tax expenditure, excise tax, tax obligations

This Technical Assistance Report focuses on continued modernization of the Malian tax system and administration. The crisis that has afflicted Mali since 2012 has had an adverse economic impact, reflected in a 25 p...

The Revenue Administration—Gap Analysis Program

The Revenue Administration—Gap Analysis Program »

Source: The Revenue Administration-Gap Analysis Program : An Analytical Framework for Excise Duty Gap Estimation

Volume: 17

Series: Technical Notes and Manuals

Author(s): Mick Thackray

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 13 April 2017

ISBN: 9781475584875

Keywords: Tax administration, Excise taxes, Tax compliance, Taxation, Tax evasion, Econometric models, Tax Administration; Tax Compliance; Excise Duties; Tax Gap; Tax Avoidance; Tax Evasion; Excise Smuggling; Cross-Border Shopping; Shadow Economy; Non-Observed Economy, Tax Administration, Tax Compliance, Excise

The IMF Fiscal Affairs Department's Revenue Administration Gap Analysis Program (RA-GAP) assists revenue administrations from IMF member countries in monitoring taxpayer compliance through tax gap analysis. The RA-...

How does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar

How does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar »

Source: How does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar

Volume/Issue: 2008/151

Series: IMF Working Papers

Author(s): Jean-Jacques Hallaert

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2008

ISBN: 9781451870091

Keywords: Tax reform, Protection, taxation, excise duties, domestic tax, domestic tax reform,

In 2008, Madagascar reformed its domestic tax system. Because the excise duties and VAT regimes were reformed, the taxation of imports has changed. This paper quantifies how the reform changes the protection agains...

Taxing Telecommunications in Developing Countries

Taxing Telecommunications in Developing Countries »

Source: Taxing Telecommunications in Developing Countries

Volume/Issue: 2017/247

Series: IMF Working Papers

Author(s): Thornton Matheson , and Patrick Petit

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 15 November 2017

ISBN: 9781484324981

Keywords: Rent, Cell, cellular, phone, telecommunications, tax, regulation, excise, Business Taxes and Subsidies, Economics of Regulation

Developing countries apply numerous sector-specific taxes to telecommunications, whose buoyant revenues and formal enterprises provide a convenient 'tax handle'. This paper explores whether there is an economic rat...

Reforming the Tax System to Promote Environmental Objectives

Reforming the Tax System to Promote Environmental Objectives »

Source: Reforming the Tax System to Promote Environmental Objectives : An Application to Mauritius

Volume/Issue: 2011/124

Series: IMF Working Papers

Author(s): Ian Parry

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 June 2011

ISBN: 9781455263417

Keywords: green taxes, global warming, congestion, vehicle taxes, taxes, tax system, excise tax, environmental taxes, Agricultural And Natural Resource Economics,

Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a cas...

Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Harmonization of Domestic Consumption Taxes in Central and Western African Countries »

Source: Harmonization of Domestic Consumption Taxes in Central and Western African Countries

Volume/Issue: 2006/8

Series: IMF Working Papers

Author(s): Lubin Kobla Doe

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2006

ISBN: 9781451862683

Keywords: Harmonization, CEMAC, WAEMU, WAMZ, vat, excise tax, petroleum taxes, tax administration, Other Economic Systems: Performance and Prospects,

This paper examines the reform of the main domestic consumption taxes initiated by the CEMAC and the WAEMU aimed at reinforcing their economic integration. On the whole, compliance with the VAT is relatively weaker...

Distributional Implications of the VAT Reform in the Philippines

Distributional Implications of the VAT Reform in the Philippines »

Source: Distributional Implications of the VAT Reform in the Philippines

Volume/Issue: 2007/153

Series: IMF Working Papers

Author(s): David Locke Newhouse , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2007

ISBN: 9781451867176

Keywords: VAT, poverty and social impact analysis, social safety net, targeted transfers, excise taxes, distributional impact, input-output, household consumption, household income, Vat Poverty And Social Impact Analysis,

This paper assesses the distributional impact of the recent VAT reform in the Philippines and evaluates alternative methods to mitigate the effects of the reform on poor households. The reform was progressive and r...