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Reforming Tax Systems

Reforming Tax Systems »

Source: Reforming Tax Systems : Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union

Volume/Issue: 2003/173

Series: IMF Working Papers

Author(s): Vahram Stepanyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

ISBN: 9781451858655

Keywords: tax administration, tax systems, tax reform, tax system, Taxation and Subsidies: Other, Kyrgyzstan, Moldova, Republic of,

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decis...

Bank Debit Taxes in Latin America

Bank Debit Taxes in Latin America »

Source: Bank Debit Taxes in Latin America : An Analysis of Recent Trends

Volume/Issue: 2001/67

Series: IMF Working Papers

Author(s): Isaias Coelho , Victoria Perry , and Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

ISBN: 9781451848908

Keywords: Financial transactions taxes, bank debit taxes, financial institutions, checks, credit, payments, stock exchange, Taxation and Subsidies: Other,

Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against...

Reforming Tax Systems
			: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union

Reforming Tax Systems : Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union »

Volume/Issue: 2003/173

Series: IMF Working Papers

Author(s): Vahram Stepanyan

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

DOI: http://dx.doi.org/10.5089/9781451858655.001

ISBN: 9781451858655

Keywords: tax administration, tax systems, tax reform, tax system, Taxation and Subsidies: Other, Kyrgyzstan, Moldova, Republic of,

Starting in the early 1990s, the Baltics, Russia, and other (BRO) countries of the former Soviet Union initiated tax reforms that varied widely at the later stages. Recently, some of the BRO countries, basing decis...

Managing and Controlling Extrabudgetary Funds

Managing and Controlling Extrabudgetary Funds »

Source: Managing and Controlling Extrabudgetary Funds

Volume/Issue: 2006/286

Series: IMF Working Papers

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2006

ISBN: 9781451865462

Keywords: extrabudgetary fund, fiscal earmarking, agency model, financial management, budget process, public financial management, budget system, taxation, Taxation and Subsidies: Other, National Government Expenditures and Related Policies: Other,

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central gover...

Economic and Political Determinants of Tax Amnesties in the U.S. States

Economic and Political Determinants of Tax Amnesties in the U.S. States »

Source: Economic and Political Determinants of Tax Amnesties in the U.S. States

Volume/Issue: 2006/222

Series: IMF Working Papers

Author(s): Eric Le Borgne

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 October 2006

ISBN: 9781451864823

Keywords: Tax amnesty, Gubernatorial elections, Cox model, tax amnesties, state tax, state taxes, Taxation, Subsidies, and Revenue: General, Taxation and Subsidies: Other,

This paper revisits earlier studies on the determinants of tax amnesties. The novel findings are (i) amnesties are more likely to be declared during fiscal stress periods, and (ii) political factors significantly a...

Tax Revenue Forecasts in IMF-Supported Programs

Tax Revenue Forecasts in IMF-Supported Programs »

Source: Tax Revenue Forecasts in IMF-Supported Programs

Volume/Issue: 2002/236

Series: IMF Working Papers

Author(s): Mikhail Golosov , and John King

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2002

ISBN: 9781451875690

Keywords: IMF-supported programs, tax revenue, tax ratio, tax ratios, forecast of tax revenues, Taxation and Subsidies: Other, Fiscal and Monetary Policy in Development,

Year-ahead forecasts of tax revenues incorporated into IMF programs for low-income countries, from 1993 to 1999, are compared with the corresponding outturns. The accuracy of these forecasts was low, with a mean ab...

Customs Administration Reform and Modernization in anglophone Africa

Customs Administration Reform and Modernization in anglophone Africa »

Source: Customs Administration Reform and Modernization in anglophone Africa : Early 1990's to Mid-2010

Volume/Issue: 2011/184

Series: IMF Working Papers

Author(s): Justin Zake

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 August 2011

ISBN: 9781462309283

Keywords: Anglophone African countries, reform, modernization, customs, customs administrations, import duties, trade facilitation, Taxation and Subsidies: Other, Comparative Studies of Countries, Reform And Modernization,

Anglophone African countries have been implementing reform and modernization initiatives in their Customs administrations. This paper outlines the progression of key reform and modernization initiatives in these co...

Bank Debit Taxes in Latin America
			: An Analysis of Recent Trends

Bank Debit Taxes in Latin America : An Analysis of Recent Trends »

Volume/Issue: 2001/67

Series: IMF Working Papers

Author(s): Isaias Coelho , Victoria Perry , and Liam Ebrill

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2001

DOI: http://dx.doi.org/10.5089/9781451848908.001

ISBN: 9781451848908

Keywords: Financial transactions taxes, bank debit taxes, financial institutions, checks, credit, payments, stock exchange, Taxation and Subsidies: Other,

Six Latin American countries have levied taxes on withdrawals from bank accounts, which have been viewed as a convenient tax handle during a difficult fiscal period. The paper reviews the arguments for and against...

How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?

How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries? »

Source: How Do Canadian Budget Forecasts Compare with Those of Other Industrial Countries?

Volume/Issue: 2005/66

Series: IMF Working Papers

Author(s): Martin Mühleisen , Kornelia Krajnyak , Stephan Danninger , David Hauner , and Bennett Sutton

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 2005

ISBN: 9781451860856

Keywords: Budget Forecasting, Macroeconomic Projections, tax revenue, government expenditure, fiscal forecasts, fiscal forecasting, budget process, Forecasting and Other Model Applications, Structure, Scope

This paper compares Canadian central government budget forecasting with forecasting by other industrial countries. While fiscal forecasting in Canada is governed by one of the strongest institutional frameworks, qu...

Managing and Controlling Extrabudgetary Funds

Managing and Controlling Extrabudgetary Funds »

Volume/Issue: 2006/286

Series: IMF Working Papers

Author(s): Dimitar Radev , and Richard Allen

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 December 2006

DOI: http://dx.doi.org/10.5089/9781451865462.001

ISBN: 9781451865462

Keywords: extrabudgetary fund, fiscal earmarking, agency model, financial management, budget process, public financial management, budget system, taxation, Taxation and Subsidies: Other, National Government Expenditures and Related Policies: Other,

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central gover...