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Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Source: Tax Administration and the Small Taxpayer

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

Tax Administration in Small Economies

Tax Administration in Small Economies »

Source: Tax Administration in Small Economies

Volume: 2010

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2010

ISBN: 9781455273416

Keywords: tax administration, organization structure, small and micro economies, organizational models, tax administrations, taxpayers, taxes, fiscal affairs

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid pla...

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers »

Source: Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Volume/Issue: 2019/223

Series: IMF Working Papers

Author(s): Sebastian Beer , Matthias Kasper , Erich Kirchler , and Brian Erard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

ISBN: 9781513515373

Keywords: Tax revenue, Audit process, Tax auditing, Tax returns, Tax evasion, small business taxpayers, CIT audit, impact evaluation, WP, taxpayer

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future r...

Tax Administration and the Small Taxpayer

Tax Administration and the Small Taxpayer »

Volume/Issue: 2004/2

Series: IMF Policy Discussion Papers

Author(s): Parthasarathi Shome

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 May 2004

DOI: http://dx.doi.org/10.5089/9781451974577.003

ISBN: 9781451974577

Keywords: Services sector, Tax policy, Tax administration, small taxpayers, large taxpayer units, tax administration and the small taxpayer, taxpayers, income tax, single tax, tax system,

Small taxpayers should pay their appropriate revenue share while their compliance costs should be reduced. This assumes importance as restructuring in emerging markets has meant rapid growth in services through sel...

Tax Administration in Small Economies

Tax Administration in Small Economies »

Volume: 10

Series: Technical Notes and Manuals

Author(s): International Monetary Fund

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 10 May 2010

DOI: http://dx.doi.org/10.5089/9781455273416.005

ISBN: 9781455273416

Keywords: tax administration, organization structure, small and micro economies, organizational models, tax administrations, taxpayers, taxes, fiscal affairs

This technical note analyzes tax administration in small economies. Choosing the right organization structure is a key component of any program of tax administration reform and modernization. It creates a solid pla...

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers

Do Audits Deter or Provoke Future Tax Noncompliance? Evidence on Self-employed Taxpayers »

Volume/Issue: 2019/223

Series: IMF Working Papers

Author(s): Sebastian Beer , Matthias Kasper , Erich Kirchler , and Brian Erard

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 11 October 2019

DOI: http://dx.doi.org/10.5089/9781513515373.001

ISBN: 9781513515373

Keywords: Tax revenue, Audit process, Tax auditing, Tax returns, Tax evasion, small business taxpayers, CIT audit, impact evaluation, WP, taxpayer

This paper employs unique tax administrative data and operational audit information from a sample of approximately 7,500 self-employed U.S. taxpayers to investigate the effects of operational tax audits on future r...