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Fiscal Policy Formulation and Implementation in Oil-Producing Countries

Fiscal Policy Formulation and Implementation in Oil-Producing Countries »

Series: Books

Author(s): Jeffrey Davis , Annalisa Fedelino , and Rolando Ossowski

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 21 August 2003

DOI: http://dx.doi.org/10.5089/9781589061750.071

ISBN: 9781589061750

Keywords: oil prices, fiscal policy, oil revenues, oil and gas, taxation

Countries with large oil resources can benefit substantially from them. However, despite their huge natural resources, many oil producers have had disappointing growth, widespread poverty, and continuing vulnerabil...

Managing Oil Wealth
			: The Case of Azerbaijan

Managing Oil Wealth : The Case of Azerbaijan »

Series: IMF Special Issues

Author(s): Niko Hobdari , Chonira Aturupane , Eric Le Borgne , Koba Gvenetadze , John Wakeman-Linn , and Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 30 September 2004

Language: Russian

DOI: http://dx.doi.org/10.5089/9781589063570.058

ISBN: 9781589063570

Keywords: Oil revenues, expenditure, expenditures, oil and gas, natural resource, oil sector, fiscal policy, oil revenues, oil prices, natural resources

Oil and gas production in Azerbaijan were projected to increase sharply in 2005 and 2006, respectively, reaching peaks of 1.3 million barrels a day in 2009 and 20 billion cubic meters a year in 2010. Although expec...

Taxation Reforms and Changes in Revenue Assignments in China

Taxation Reforms and Changes in Revenue Assignments in China »

Source: Taxation Reforms and Changes in Revenue Assignments in China

Volume/Issue: 2004/125

Series: IMF Working Papers

Author(s): Raju Singh , Ben Lockwood , and Ehtisham Ahmad

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854855

Keywords: vat, vat revenue, consumption tax, tax revenues, Taxation, Subsidies, and Revenue: General, State and Local Taxation, Subsidies, and Revenue,

The value-added tax (VAT) in China has the unusual feature that capital goods are included in the VAT base. In addition, most services are subject to the business tax, which is not creditable against VAT, but which...

Regional Economic Outlook, October 2011, Middle East and Central Asia

Regional Economic Outlook, October 2011, Middle East and Central Asia »

Series: Regional Economic Outlook

Author(s): International Monetary Fund. Middle East and Central Asia Dept.

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 26 October 2011

DOI: http://dx.doi.org/10.5089/9781616351298.086

ISBN: 9781616351298

Keywords: Economic recovery, Energy prices, Commodity prices, Economic forecasting, Economic conditions, Spillovers, South Sudan, Regional Economic Outlook, Foreign direct investment, Monetary policy

The Arab Spring holds the promise of improved living standards and a more prosperous future for the peoples of the Middle East and North Africa region. At the same time, the region is witnessing uncertainty and eco...

Revenue Forecasts as Performance Targets

Revenue Forecasts as Performance Targets »

Source: Revenue Forecasts as Performance Targets

Volume/Issue: 2005/14

Series: IMF Working Papers

Author(s): Stephan Danninger

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860337

Keywords: Revenue forecast, tax administration, fiscal authority, revenue forecasting, budget preparation process, Taxation, Subsidies, and Revenue,

Budget revenue forecasts should be best estimates of expected receipts. Often they are not. This paper analyzes the rationale for overstated revenue forecasts and derives conditions for intentional biases. A theore...

Foreign Aid and Revenue Response

Foreign Aid and Revenue Response »

Source: Foreign Aid and Revenue Response : Does the Composition of Aid Matter?

Volume/Issue: 2003/176

Series: IMF Working Papers

Author(s): Alexander Pivovarsky , Benedict Clements , Sanjeev Gupta , and Erwin Tiongson

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 September 2003

ISBN: 9781451858839

Keywords: revenue, tax effort, foreign debt, domestic borrowing, tax revenue, Taxation, Subsidies, and Revenue: General,

This paper examines the revenue response to inflows of foreign aid in 107 countries during the period 1970–2000, In particular, it investigates whether the impact of aid on the revenue effort depends on the...

Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform

Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform »

Source: Evaluation of the Oil Fiscal Regime in Russia and Proposals for Reform

Volume/Issue: 2010/33

Series: IMF Working Papers

Author(s): Brenton Goldsworthy , and Daria Zakharova

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 February 2010

ISBN: 9781451962703

Keywords: oil revenue, taxation, oil field, fiscal regime, oil and gas, Subsidies, and Revenue: General,

Oil revenue plays a central role in Russia's economic development. Thus, the recent decline in oil production and investment, and the possible contribution of the current fiscal regime to these developments, have p...

Tax Policy in MENA Countries

Tax Policy in MENA Countries »

Source: Tax Policy in MENA Countries : Looking Back and Forward

Volume/Issue: 2015/98

Series: IMF Working Papers

Author(s): Mario Mansour

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 05 May 2015

ISBN: 9781484364789

Keywords: resource revenues, tax reform, MENA, tax, revenues, revenue, taxes, General, Personal Income and Other Nonbusiness Taxes and Subsidies, Business Taxes and Subsidies

This paper reviews trends in taxation and revenue in MENA countries over 1990-2012, with a focus on non-resource taxes. On average, non-resource revenues declined slightly, while resource revenues soared. Country e...

Increasing Public Sector Revenue in the Philippines

Increasing Public Sector Revenue in the Philippines »

Source: Increasing Public Sector Revenue in the Philippines : Equity and Efficiency Considerations

Volume/Issue: 2005/22

Series: IMF Working Papers

Author(s): Kevin Fletcher

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 January 2005

ISBN: 9781451860412

Keywords: revenue, incidence, VAT, tax incentives, tax administration, tax system, tax rates, tax revenue, Subsidies and Revenue, National Government Expenditures and Related Policies

Public sector revenue has declined markedly in the Philippines over the past seven years. Most observers of the Philippine economy agree that rebuilding public sector revenue will be critical to reducing deficits a...

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax »

Source: A New Approach to Taxing Financial Intermediation Services Under a Value Added Tax

Volume/Issue: 2004/119

Series: IMF Working Papers

Author(s): Howell Zee

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 July 2004

ISBN: 9781451854206

Keywords: VAT, financial intermediation, financial sector, Taxation, Subsidies, and Revenue,

This paper contains a proposal (referred to as the "modified reverse-charging" approach) to tax financial intermediation services under a VAT. At the heart of the proposal is the application of a reverse charge tha...